Sales Tax Instructions

Sales Tax Instructions, 2009
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No.3(15)STP/99(Pt) DATED 13 TH OCTOBER, 1999
SUBJECT:-
SALES TAX ON SUPPLY OF ELECTRICAL ENERGY.
I am directed to refer to your letter C.No.ST(Reg)(Notice) /07/98 dated
02.10.1999 on the subject cited above and to say that:-
(v)
(vi)
(vii)
(viii)
Any registered person who produces electrical energy and consumes the
same inhouse for production of taxable goods and pays output tax, the
electrical energy in this case is exempt vide entry No.43 of the Sixth
Schedule to the Sales Tax Act, 1990. However, electrical energy used in
the production of exempt goods is subject to levy of sales tax.
Any person who produces electrical energy and supplies to other persons
or partly uses inhouse for the manufacture of taxable goods and partly
supplies to other persons, is liable to pay sales tax on such supplies as are
made to other persons.
Any person who produces electrical energy and consumes the same
inhouse for production of taxable goods and also supplies the same to the
colony/residences within or outside of the premises of the manufacturing
unit, will be subject to levy of sales tax on such use.
Any unit of electrical energy installed in accordance with the provisions
of SRO 561(I)/94, dated 09.06.1994 will enjoy the facilities as provided
in the said notification.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to Collector of Sales Tax, Peshawar. Copy to all the Collector of Sales
Tax/Mirpur(AJ&K) for information and compliance and copy for information to M/s Dadabhoy
Energy Supply Company Ltd., with respect to their letter No.DESCL/CBR/Comm.10561/299/99,
dated 30.8.1999, it is clarified that electrical energy supplies are subject to levy of sales tax
irrespective of the mode or manner of production of electrical energy.]
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No.F.12(2)/99-Legis. DATED 18 TH OCTOBER, 1999
SUBJECT:- POSITION OF ORDINANCE PROMULGATED BY THE
PRESIDENT AND A GOVERNOR.
A question has arisen regarding the continuance in force of the Ordinance
promulgated by the President of the Islamic Republic of Pakistan or a Governor of a
Province before the Proclamation of Emergency dated the 14 th October, 1999, after the
expiration of the periods as provided in Articles 89(2) and 128(2) of the Constitution of
1973.
2. The question has been examined in the Law, Justice and Human Rights
Division. This Division is of the view that as the Constitution has been held in abeyance
vide Paragraph 2(a) of the Proclamation of Emergency dated the 14 th October, 1999, the