Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Basit Chaudhry, Second
Secretary (ST) addressed to Collector of Sales Tax, Faisalabad. Copy to the Collector of Sales
Tax, Hyderabad/Multan/Lahore/ Gujranwala/Mirpur (AJ&K) for information.]
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C. NO.1/130-STT/99 DATED 17 TH JULY, 1999
SUBJECT:-
REQUEST FOR EXEMPTION FORM SALES TAX ON FILTERS
I am directed to refer to your letter No.SMI/sa PD dated 16.07.1999 on the above
subject and to say that ―Filters‖ are not covered by the term ―packing materials‖ as used
in S. No.16 of the Sixth Schedule to the Sales Tax Act, 1990.
2. There was no new exemption on ―filters‖ through the Finance Bill 1998
by including it in the Sixth Schedule to the Sales Tax Act, 1990, as stated in paragraph 2
of your aforesaid letter under reference.
3. Notification No. 587(I)/90 dated 07.06.1990 is relevant for customs duty
and has not been issued under the Sales Tax Act, 1990. Moreover, the said notification
also covers ―raw materials‖. Accessories like ―filters‖ are neither raw material nor
packing materials for the purposes of S. Nos. 14, 15 and 16 of the Sixth Schedule to the
Sales Tax Act, 1990.
4. It is regretted that your request for grant of exemption of sales tax on
filters cannot be acceded to. The Federal Government and CBR do not have powers to
grant exemption form sales tax since 01.12.1998.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Basit Chaudhry,
Second Secretary (Sales Tax), addressed to Mr. M. Z. Moin Mohajir, Director (Finance &
Administration), Hoechst Marion Roussel, Korangi Industrial Area, Karachi, with reference to his
Letter No.SMI/sa PD dated 16 th July, 1999.]
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C. NO.3(38)STP/99 DATED 21 ST JULY, 1999
SUBJECT:-
SALES TAX CHARGEABLE ON THE GOODS EXPORTED
BEYOND 30 DAYS FROM FILING OF BILL OF EXPORT OR
CASES INITIATED PRIOR TO THE BUDGETARY MEASURES
OF 1999-2000
I am directed to refer to your letter C.No.1/1/Collector/Misc.Cors /W/98, dated
30.06.1998 on the above subject and to say that where the taxable goods have been duly
exported to your satisfaction, this may be treated as a tacit/implied extension of time-limit
by the Collector of Customs of the respective exporting station warranting your-ex-post
facto extension of time.
2. The bona fide and genuine export of goods out of Pakistan may be
facilitated and that is the intention laid in sales tax zero-rating of exports.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Basit Chaudhry,
Second Secretary (Sales Tax), addressed to Mr. Abdul Waheed Khan, Collector of Sales Tax
(West), Karachi.]
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C. NO.5(2)STP/98-RETAIL DATED 21 ST JULY, 1999