Sales Tax Instructions

Sales Tax Instructions, 2009
or take refund of input tax under section 10 of the Sales Tax Act, 1990 read with Notification SRO
695(I)/96 dated 22.08.1996, SRO 825(I)/98, dated 21.07.1998 and Board‘s letter C. No. 3(39)
STP/96 dated 21.10.1998, unless the condition of one year mentioned in the first proviso to subsection
(1) of section 10 of the Sales Tax Act, 1990, has been fulfilled or the conditions (overpayment
through inadvertence, error or misconstruction) of Section 66 of the Sales Tax Act, 1990,
are satisfied.
[Issued by the Collectorate of S. T. Lahore, under the signature of Mr. Iftikhar Qutub,
Collector, vide File C. No.03-ST/Misc/reg/96/II/780, dated 21.08.1999.]
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C.No.2(4)STP/99 DATED 28 TH AUGUST, 1999
SUBJECT:-
EXPORT OF SUGAR TO AFGHANISTAN VIA LAND ROUTE
AND THROUGH AFGHANISTAN TO CENTRAL ASIAN
REPUBLICS.
I am directed to refer to your letter C.No.ST/Tech/Sugar/98/ 6367 dated 21 st
August, 1999 on the above subject and to say that clause (iii) of first proviso to section 4
of the Sales Tax Act, 1990, disallows the zero-rating provisions in respect of a supply of
goods which have been exported to a country specified by the Federal Government by
notification in the official Gazette.
2. Notification No.SRO.751(I)/99 dated 15 th June, 1999, has been issued
under clause (iii) of the first proviso to section 4 of the Sales Tax Act, 1990. Therefore,
no zero-rating of sales tax is to be allowed on exports of goods through land route to
Afghanistan or via Afghanistan to Central Asian Republics.
[For change see export policy for 2003.]
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Razzaq, Secretary (STP)
addressed to Collector of Sales Tax, Peshawar. Copy to all the Collectors of Sales
Tax/Mirpur(AJ&K) and Secretary (ST.Edu.), CBR.]
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C. NO.3(42)STP/99 DATED 30 TH AUGUST, 1999
SUBJECT:-
SALES TAX PAID ON HOTEL BILLS
I am directed to refer to your letter No. S. Tax dated 26.08.1999 on the above
subject and to say that services provided or rendered by hotel continue to be liable to
central excise duty.
2. Only food items supplied by any person (including hotels, restaurants,
clubs, caterers, take-away kiosks/spots, etc.) have been levied with sales tax at 15% w.e.f.
16.08.1999.
3. Under Sl. No.9 of the Notification No. SRO 578(I)/98 dated 12.06.1998,
issued under section 8(1)(b) of the Sales Tax Act, 1990, ‗food and beverages‘, besides the
other specified goods, acquired otherwise than as stock in trade by a registered person
shall be the goods in respect of which input tax shall not be claimed.