Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to your letter No.S5/Misc/436/99-Oil dated 6.10.1999 on
the subject cited above and to confirm the action taken by the Collectorate regarding
assessment of imported furnace oil provided that the assessable value is not less than the
one notified by the Ministry of Petroleum & Natural Resources under notification No.PL-
3(169)/99, dated 23.09.1999 for the imported Furnace Oil at S.No.9(iii) thereof read with
footnote (1) of the said notification.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to Collector of Customs (Preventive), Karachi. Copy alongwith a copy of the
letter under reference and the relevant notification, to Secretary (STB), Secretary (STR) and
Secretary (ST.Edu.), CBR.]
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ENCLOSURE
C.No.S5/Misc/436/99-Oil Dated 6 th October, 1999.
SUBJECT:-
SALES TAX ON POL PRODUCTS (FURNACE OIL).
Please refer to this Collectorate letter of even number dated 23.09.99 and subsequent
letter dated 28.9.99 (copies enclosed) on the above cited subject.
2. Board‘s reply on the subject matter is still awaited. However, all the pending Bills of
Entry relating to ‗Furnace Oil‘ have been completed on 30.9.98 on ‗value of supply‘ determined
under section 25 of the Customs Act, 1969 which includes the amount of customs duty and central
excise duty levied thereon. This is as per definition of ‗value of supply‘ for the purposes of levying
sales tax on imported goods as given in section 2(46)(d) of Sales Tax Act, 1990. Consequently, it
may be noted, that fixed sale price as clarified by Board vide its letter C.No.1(30)STR/99 dated
20.09.99 has not been applied for the purpose of levying sales tax as, it was understood that the
same related to domestic supplies of Furnace Oil.
3. The Board is requested to confirm the action taken by this Collectorate.
[Issued by the Collectorate of Customs, Preventive Karachi, Custom House, under the
signature of Mr. Pervez Iqbal, Collector addressed to Member (Sales Tax), Central Board of
Revenue, Islamabad.]
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Sales Tax General Order No.12/99 DATED 12 TH NOVEMBER, 1999
SUBJECT:- AMENDMENT TO SALES TAX GENERAL ORDER NO. 08/99
DATED 18.9.1999.
In the Sales Tax General Order No.08/1999, dated 18 th September, 1999, in para
2, in the last line, for the words ―31 st October, 1999‖, the words ―24 th December, 1999‖
shall be substituted.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]