Sales Tax Instructions

Sales Tax Instructions, 2009
AZAD JAMMU & KASHMIR & MINGORA (SWAT)
I am directed to refer to your letter No.1-8/TAX/95/652, dated 04.08.1999 on the
above subject and to say that:-
(a) Consumer goods manufactured in AJ & K are not exempt from sales tax. Sales
tax is levied and collected in AJ & K under the Sales tax Act, 1990 of Pakistan as
adapted in the State of Azad Jammu & Kashmir. For further details, the
Government of Azad Jammu & Kashmir or the Collector of Sales Tax, Mirpur
(AJ & K) may be contacted; and
(b)
\
Mingora (Swat) is a part of PATA of the NWFP and Sales Tax Act, 1990, is
proposed to be extended to the area. Regulation, as and when issued in this
regard, will be published in the official gazette.
2. Manufacturers in AJ & K are required to be registered with the Collector
of Sales Tax, Mirpur (AJ & K). When the application of Sales Tax Act, 1990, is extended
to the PATA of NWFP, manufacturers in Mingora (Swat) shall be required to be
registered with the Collector of Sales Tax Peshawar.
3. Dealers or wholesalers or distributors of sales taxable goods (even if the
goods are produced by exempt manufacturer) supplied in Pakistan are required to be
registered in Pakistan. Sales tax shall be payable on supplies made in Pakistan by such
dealers or wholesalers or distributors or retailers.
[Issued by the CBR, Islamabad, , under the signature of Mr. Abdul Razzaq, Secretary
(STP), addressed to Mr. Javed Muslim, President, Chamber of Commerce & Industry, Awain-e-
Tijarat, Shahrah-e-Liaquat, Karachi.]
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C.No.1/154-STT/99 DATED 19 TH AUGUST, 1999
SUBJECT:-
SALES TAX ON ―YOGURT‖.
Finance Minister has directed that plain yogurt (of PCT heading 0403.1000),
whether sold loose or in retail packings and also whether bearing brand name/trade mark
or not, shall not (repeat) not be subjected to sales tax.
2. Only flavoured yogurt or yogurt sold in admixture with fruits,
vegetables, nuts, coca, sweetening materials, etc; and marketed/imported in retail
packings with band names and trade marks shall, however, be liable to sales tax.
3. While notification is under issue, kindly comply with the aforesaid
decision/direction with immediate effect.
4. All yogurt producing factories may be informed accordingly.
[Issued by the CBR, Islamabad under the signature of Mr. S.M. Kazimi, Member (ST)
addressed to all the Collectors of Sales Tax and all the Collectors of Customs & CE. Copy to S.A.
to the Finance Minister, PS to the Chairman and S(ST.Edu), CBR.]
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C.No.1/42-STT/99 DATED 21 ST AUGUST, 1999
SUBJECT:- SALES TAX ON ―MILK‖ AND ―MILK-BASED FOOD
PREPARATIONS‖.