Sales Tax Instructions

Sales Tax Instructions, 2009
6 Clarification regarding
applicability of the orders
of Honourable High
Court Peshawar. M/s
Lucky Cement ETC-W.P.
Nos.1163/2000, 1182/
2000 and 1145/2000.
C. No. 1(219)STJ
/99-Pt, dated 29 th
January, 2001.
7 Sales tax. C. No.3/(30) STP
/2000(Pt-I), dated
3 rd January, 2001
8 Adjustment of input tax
paid on stocks/purchases
against output tax on
cement due to new levy
on 5.9.2000—request to
issue a clarification.
9 Chargeability of sales tax
on clinker.
C. No. 2(26)STP
/97, dated 24 th
March, 2001
C. No. 1/82-STT
/96, dated 17 th
May, 2001.
10 Order. C. No. 1(18)-
CEB /94 dated
2 nd September,
2005
11 Desk audit of cement ma
nufacturers and observati
on about inadmissibility
of input tax adjustment.
C. No. 3(4)ST-
L&P/2005 dated
16 th January,
2007
Peshawar High Court‘s
orders regarding cement
dealers to be effective for
petitioners only.
Exemption of sales tax on
cement was withdrawn on
5.9.2000 so adjustment of
input tax is allowed.
Cement manufacturers ava
iled inadmissible input tax
on goods/stocks procured
prior to withdrawal of exem
ption, electricity bills and
gas bills without any legal
justification.
Cement including Clinker
exempt from ST.
All contravention cases
against cement manufactur
ers for non-observance of
condition of SRO 1030(I)
/94 be withdrawn.
Exemption available is not
applicable to the cement
used in-house for
construction activity.
652
641
681
696
1282
1465
CERTAIN TRANSACTIONS NOT ADMISSIBLE--see Payment through banking channel
CLASSIFICATION:
1 Classification of bukram
and starched fabrics.
2 Classification of tooth
picks and cotton buds and
levy of sales tax thereon.
3 Notification No. S.R.O.
1073(I)/90, dated 14 th
January, 1990.
Sales Tax Circular
No.3/1990, dt.
30 th January,1990
C. No.16(64)-
ST/87 dated 7 th
March, 1990
C. No. 3(46) SS
(CR)/78, dated
30 th January,
1991
Classification of Bukram. 3
Sales tax should be charged
on both the items.
Classification of garments
under S.R.O. 1073(I)/90.
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