Sales Tax Instructions

Sales Tax Instructions, 2009
U. O.NO.6/99-DTG., DATED 12 TH JANUARY, 1999
SUBJECT: CLARIFICTAION / INTERPRETATION OF SECTION 14(E) READ WITH
SECTION 2(F) OF THE PRIME MINISTER‘S SALARY, ALLOWANCES
AND PRIVILEGES ACT NO.LIX OF 1975.
Clause (f) of section 2 of the Prime Minister‘s Salary, Allowances and Privileges Act,
1975 (LIX of 1975) defines the expression ―official cars‖ to mean such cars as are from time to
time provided for use by the Prime Minister. Under clause (e) of sub-section (1) of section 14 ibid
no customs duties or sales tax shall be levied on such official cars if imported or purchased out of
bond by the Prime Minister on appointment or during his tenure of his office. The cumulative
effect of clause (f) of section 2 and clause (e) of sub-section (1) of section 14 is that exemption
from sales tax and customs duty would be available in respect of those official cars which are
provided for use by the Prime Minister and would not cover all the cars required for official use in
the Prime Minister‘s office. Therefore, the view of Central Bard of Revenue which states correct
legal position is supported and endorsed.
[Issued under the Ministry of Law, Justice and Human Rights, under the signature of Mr.
Muhammad Azam Warraich, Additional Draftsman.]
********
O. M. NO. F. 7(26)/SOL.I DATED 20 TH JULY, 1976
SUBJECT: DIVULGENCE OF ADVICE IF MINISTRY OF LAW
The undersigned is directed to invite a reference to this Division‘s O. M. No.F.1(2)/54- Law dated
the 1 st March, 1975 (copy enclosed for ready reference) and to state that despite the instructions
circulated with the aforesaid O. M., instances are coming to the notice of this Division that advice
tendered by it is being divulged to outside agencies. In a recent case the advice tendered by this
Division was even placed before the court with the result that the same appeared in the judgment
passed by the court in extense. It can hardly be over-emphasized that the practice besides being
unusual is entirely wrong for all communications made and opinions tendered by this Division are
confidential and are meant only for interdepartmental guidance. It may sometimes well be that the
advice of this Division may not be correct and if such advice is placed before a court, the same
may be acted upon to the detriment of the Government. Even otherwise, an opinion of this
Division is the formally expressed view of an integral part of the Federal Government and cannot
therefore, be quoted to another Government or outside agency except under formula giving it as
the opinion of the Federal Government.
Instructions on the basis of the advice of the Law Division can, however, be given to the counsel
appearing before a court or a statement can be made by a departmental representative but in no
case the opinion should be cited or copies thereof be produced before any outside agency much
less before a court of law.
It is, therefore, requested once again that necessary instructions may please be issued to all
concerned not to divulge the contents of opinion of this Division or make a reference thereof in
any communication or in a Court of Law.
[Issued by the Ministry of Law and Parliament Affairs, under the signature of Mr. Muhammad
Akhtar, Section Officer.]
********
C. NO.1/65-STT/99 DATED 17 TH APRIL, 1999
SUBJECT:- CLARIFICATION REGARDING ―EQUIPMENT &
MACHINERY‖ FOR ZERO-RATING FALLING UNDER SERIAL
NO.1 (VI) OF THE FIFTH SCHEDULE
I am directed to refer to your letter No.ST/99/12, dated 03.04.1999 on the subject
cited above and to say that exemption of sales tax is available only to plant and