Sales Tax Instructions

Sales Tax Instructions, 2009
The Collector of Sales Tax,
East Zone,Karachi.
Ref DEREGISTRATION OF MEMBERS UNDER SECTION 21 OF SALES TAX ACT
Enclosed herewith list of the members of All Pakistan Gem Merchants & Jewellers
Association, Karachi who have been registered, suo motu, by your Collectorate under the Retail
tax Rules.
Also enclosed herewith photocopies of Certificate of Registration along with photocopies
of paid challans of ―Trade Enrollment Certificates‖ of the aforesaid members.
You are requested to please De-register the aforesaid Members under section 21 since
they have already enrolled themselves under the Trade Enrolment Certificate Scheme 1998-99
Certificates for De-registration may please be issued at your earliest.
Yours faithfully
(Abdul Mannan),President
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C. NO.1/147-STT/99 DATED 25 TH AUGUST, 1999
SUBJECT:-
EXEMPTION OF SALES TAX VIDE SIXTH SCHEDULE TO
THE SALES TAX ACT, 1990 ON IMPORT OF BARIUM
SULPHATE X-RAY GRADE IN ONE KG PACKING
I am directed to refer to your letter No.SI/Misc/230/99-X, dated 04.08.1999 on
the above subject and to say that ―Barium Sulphate PCT H. S. 3006.3000‖ is neither
covered under the definition of ―medicament‖, as given in the text of Pakistan Customs
tariff, nor is registered as ―Drug‖ under the Drugs Act, 1976. Therefore, there was no
exemption of sales tax on import of Barium Sulphate vide entries at S. No.12 and 13 of
the Sixth Schedule to the Sales Tax Act, 1990.
2. Even after the issuance of Notification No. SRO 922(I)/99 dated 16.08.1999
there is no exemption from sale tax on ―Barium Suplhate‖.
[Issued by the CBR, Islamabad, under the signature of Mr. Muhammad Zahiruddin,
Secretary (STT), addressed to the Collector of Customs (App.), Custom House, Karachi & copy to
the Collector of Sales Tax(East/West/Karachi/Hub (Baluchistan/Hyderabad/Multan/Faisalabad/
Lahore/Gujranwala/Rawalpindi/Peshawar/ Mirpur(AJ&K).]
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C. NO.5(166)STM/99 DATED 28 TH AUGUST, 1999
SUBJECT:-
REGISTRATION OF CNG-SUPPLIER
I am directed to enclose a copy of a list of various CNG-suppliers in Pakistan and
to say that you may ensure that the CNG suppliers located in your jurisdiction are duly
registered/enrolled, as the case may be, by 31.08.1999 and also that they issue prescribed
tax invoice for the supply of CNG (HS Code 27.11) made liable to sales tax w.e.f.
16.08.1999, and submit the prescribed Tax Returns.
2. Your compliance report about registration/enrollment of each and every
CNG-supplier may reach CBR by 06.09.1999.
[Issued by the CBR, Islamabad, under the signature of Mr. Akhtar Zaman Khattak,
Secretary (STM), addressed to the Collector of Sales Tax (East/West) Karachi/Hub(Baluchistan) /
Hyderabad/ Multan/ Faisalabad/ Lahore/ Gujranwala/ Rawalpindi/ Peshawar/Mirpur (AJ&K)]