Sales Tax Instructions

Sales Tax Instructions, 2009
(xxx) that application of these rules shall be optional and a manufacturer who wants to operate
under the normal VAT regime shall be allowed to do so;
(xxxi) that there shall be no audit of manufacturing units enrolled under these rules;
(xxxii) that declaration made under these rules shall not be used for any other purpose
especially for the Income Tax;
(xxxiii) that these shall be no visits from the Sales tax Collectorate staff to the units to which
these rules apply; and
(xxxiv) that the liability of sales tax for new enrolled manufacturing units shall be ascertained on
the basis of tax rates as per the relevant notifications issued for the year 1997-98 at indexed rates
and additional tax as agreed.
4. Implementation. -- (1) In order to ensure effective implementation, the
following steps shall be taken, namely:-
(iv) The Anjuman and the FAST shall provide a list of 9011 units claimed by the Anjuman to
have been operating during financial year, 1997-98 and also shall provide fresh list of about 9000
new units who are not paying Sales Tax in any form;
(v) Fresh Joint Surveys shall be conducted by the staff of the Collectorate and nominated
representatives of the Anjuman or FAST to unearth the unregistered units for enrollment under
these rules; and
(vi) The Joint Survey Teams shall be responsible for timely payment of sales tax and recovery
of the arrears, outstanding against the units enrolled under these rules.
SCHEDULE
[see clauses (i) and (j) of rule 2]
Sl. No.
Name of commodity Sl. No. Name of commodity
1. Nuts, bolts and screws. 14. Marble tiles.
2. Ceramic sanitary wares. 15. Agarbatti.
3. Brass water fittings. 16. Plastic dori and nawar fita.
4. Melamine crockery. 17. Brass sanitary fittings.
5. PVC pipes. 18. Sewing thread.
6. Aluminum utensils. 19. Desert coolers.
7. Press and offset printing. 20. Electric and gas appliances.
8. Plastic goods. 21. Washing machines.
9. RCC pipes. 22. Ceramic table and kitchen ware.
10. Wire netting. 23. Metal container.
11. Sweetened supari. 24. Electric fans.
12. Plastic bags. 25. Paint and varnishes.
13. Corrugated and solid board. 26. Embroidered goods.
[Issued by the Federal Government, under the signature of Mr. Riaz Akhtar, Deputy
Secretary, vide File C. No.1(6)STR/98, Pt.]
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No.3(1)STP/99-Pt DATED 12 TH APRIL, 1999
SUBJECT:-
ENFORCEMENT OF SALES TAX IN THE NORTHERN AREAS.
I am directed to refer to your letter No.STC/RWP/105/99, dated 8 th March, 1999
on the subject cited above and to say that under section 3(3)(a) of the Sales Tax Act,
1990, the liability to pay the sales tax is that of the supplier of the taxable goods.