Sales Tax Instructions

Sales Tax Instructions, 2009
system in the VAT-mode. Such persons should, instead, be enrolled
URGENTLY under section 3A of the Act read with the Turnover Tax
Rules, 1999. Persons under TEC or Fixed Tax or SSTP or Turnover are
not (repeat) not liable to ―registration‖ but are simply to be ―enrolled‖.
(2) The instructions contained in this letter are merely illustrative in nature
and are not exhaustive ones. All relevant provisions of the Finance Act,
1999, and the notifications may be studied carefully. In case of any
doubt, ambiguity or lack of clarity, necessary clarification/instructions
may be sought from the Board immediately.
[Issued by the CBR, Islamabad under the signature of Mr. Lutfullah Virk, Chief (Sales
Tax-II) addressed to all the Collectors of Sales Tax, all Collectors of Customs, all Collectors Cus.
& CE, Collector of Cus. CE &ST, Mirpur, AJ&K, DG (Inspection & Audit), Karachi, DG
(Training & Research), Islamabad, Member (Judicial), Karachi Director of Training, Karachi,
Departmental Representative (Cus. CE & ST), Appellate Tribunal, Karachi/Lahore/Islamabad, SA
to Chairman/Member(Cus)/ Member(ST)/ Member(CE)/Member(TP)/Chief(ST-I)/Chief(ST-
II)/JD(Comp)/S(STC)/S(ST.Retail)/S(ST.Edu)/S(STJ)/S(ST.AIU)/(STM)/S(STP)/S(STT)/S(Int.Aud)/
S(Ext. Aud)/S(STB)/S (ST.Services), CBR, Islamabad.]
********
C.No.1/90-STT/94 DATED 5 TH JULY, 1999
SUBJECT:- SRO 795(I)/99 DATED 30-06-1999.
I am directed to refer to M/s Tripack Films Ltd‘s letter C.No.MAR-1529 dated 1 st
July, 1999 and M/s Macpac Film‘s letter C.No.795(I)/99 dated 30 th June, 1999 does not
alter or abolish the benefits of notification No SRO 561(I)/94 dated 9 th June, 1994.
2. However, such units (as are enjoying the benefits of SRO 561(I)/94 dated
9 th June, 1994) shall not be exempt from the payment of central excise duty being not
covered by Central Excise Notification No SRO 807(I)/99 dated 1 st July, 1999 as these
shall not be paying the extra amount of sales tax under section 3(5) of the Sales Tax Act,
1990 read with SRO 795(I)/99 dated 30 th June, 1999.
3. However, in case you opt for voluntary registration under section 13(4)
of the Sales Tax Act, 1990 and elect to pay the sales tax and the extra amount of tax due
under section 3(1) and section 3(5), respectively of the Sales Tax Act, 1990, you shall be
eligible for exemption from central excise duty under SRO 807(I)/99 dated 1 st July, 1999.
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Basit Chaudhry, Second
Secretary (ST) addressed to M/s Tri-Pack Films Ltd., HATTAR, NWFP and M/s Macpac Films
Ltd., Lasbella, Balochistan. Copy to all the Collectors of Sales Tax/Mirpur(AJ&K), all the
Collectors of Central Excise, Chief (CE) and Secretary (ST.Edu.), CBR, Islamabad.]
********
C. NO.1/117-STT/99 DATED 5 TH JULY, 1999
SUBJECT:- SALES TAX ON CERAMIC SANITARY WARE