Sales Tax Instructions

Sales Tax Instructions, 2009
registered with the Sales Tax Department and also to deposit sales tax at the appropriate
rate in the treasury or in the authorized NBP Branch under the head of account ―Sales
Tax – 0220000‖.
[Issued by the CBR, Islamabad under the signature of Mr. S.M. Kazimi, Member (Sales
Tax) addressed to the Chairman, CDA, Islamabad. Copy endorsed to the Collector of Sales Tax,
Rawalpindi for coordination with the concerned quarters for necessary action and a report to the
Board by 30 th May, 1999.]
********
C. NO.3(12)STP/99 DATED 20 TH MAY, 1999
SUBJECT:- CHARGE OF SALES TAX ON SALES OF JUNK STORES OF
THE ITEMS WHEREUPON SALES TAX HAVE ALREADY
BEEN CHARGED
I am directed to your letter No.PASSCO/F&A/Cost/99/6241, dated 27 th February,
1999 on the subject cited above and to say that disposal of all kinds of scrap/damaged
goods including vehicles/furniture/office equipment (except the exempt goods) are
covered by the definition of supply under section 2(33) of the Sales Tax Act, 1990, and
are, therefore, liable to payment of sales tax on the value of sale. The question of value
addition is not relevant in these cases.
2. Therefore, you are required to charge sales tax @ 15% of the disposal value of
taxable goods and deposit the same into the Government treasury. For further
information, Collectorate of Sales Tax, Lahore, may please be approached.
[Issued by the CBR,. Islamabad, under the signature of Mr.Muhammad Tahir, Secretary
(STP), addressed to Mr. Muhammad Ashraf Zia, Central Manager (F&A), Pakistan Agricultural
Storage & Services Corporation Ltd., Lahore, with reference to his letter
No.PASSCO/F&A/Cost/99/6241, dated 27 th February, 10999.]
Copy of letter is reproduced below:-
C.NO. REF/ST/292/99/5642 DATED 21 ST APRIL, 1999
The Chief, Sales Tax,
Central Board of Revenue, Islamabad.
SUBJECT: CHARGE OF SALES TAX ON SALES OF JUNK STORES OF THE ITEMS
WHEREUPON SALES TAX HAVE ALREADY BEEN CHARGED
Our organization deals in handling of food grains viz. wheat, pulses, paddy/rice etc. For
storage of grain empty jute bags are purchased from Jute Mills, whereupon the Sales Tax has
been charged at the time of its purchase according to present rules. All the bags are used as
packing material and are dispatched/sold to the Provincial Food Departments, Northern Areas,