Sales Tax Instructions

Sales Tax Instructions, 2009
Directorate General procurement (Army) has approached Central Board of
Revenue explaining difficulties being faced by them in the purchase of goods
manufactured in FATA/PATA and Northern Areas from unregistered manufacturers as
the Sales Tax Act, 1990 is not yet applicable in such areas and these manufacturers are
not willing to be registered voluntarily.
2. The issue has been examined in the Board and it has been decided that in
case of manufacturers-cum-suppliers located in FATA/PATA and Northern Areas who
supply their manufactured goods to army in such areas exclusively, the bills of
manufacturer-cum-suppliers can be passed/cleared after deduction of sales tax @ 15%.
This deducted amount may be sent to the concerned Collector of Sales Tax (Collector of
Sales Tax, Rawalpindi, in the case of supplier from Northern Areas, Collector of Sales
Tax, Peshawar, in the case of supplies from FATA/PATA of the NWFP and Collector of
Sales Tax, Hub, Baluchistan, in the case of supplies from FATA/PATA of Baluchistan) at
the end of each month through a cheque.
3. The above facility however will not be available against invoices/bills of
persons who are suppliers only and will be available to manufacturer-cum-suppliers of
that areas and to the extent of their manufactured goods only.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to Military Accountant General, Rawalpindi and Controller of Military Accounts,
Rawalpindi. Copy to Director General Procurement (Army), Ministry of Defence, Rawalpindi,
Collector of Sales Tax, Rawalpindi/Peshawar/Hub (Baluchistan) and Secretary (ST.Edu.), CBR.]
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C. No.3(25)STP /98 DATED 17 TH NOVEMBER, 1999
SUBJECT:
ADJUSTMENT OF SALES TAX OF RS. 15,07,080/- PAID ON
IMPORTED MACHINERY
I am directed to refer to your letter C.No. Refund/S. Tax/West/Misc/98/37/2718
dated 05.08.1998 on the subject cited above and to say that the matter was taken up with
the Law and Justice Division for their considered opinion. Copies of Board‘s U.O. No.
3(25)STP/98 dated 12.11.1998 and Law & Justice Division‘s opinion, as in their U.O.
No. 1837/98 dated 27.10.1999 are enclosed for your guidance and for disposal of the case
on merits.
2. Law & Justice Division‘s opinion should not be cited or quoted in any
judgment, decision or communication and its copies should also not be given to any unauthorized
person. Law & Justice Division‘s opinion should be dealt within terms of their
O.M. No. F. (26)SOL. I dated 20.07.1976.
[Issued by the C.B.., Islamabad, under the signature of Mr. Muhammad Tahir, Secretary
(STP), being addressed to the Collector, Collectorate of Sales Tax (West), Karachi.]
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No.3(2)STP/99-Pt.2 DATED 18 TH NOVEMBER, 1999
SUBJECT:-
ISSUANCE OF REGISTRATION EXEMPTION CERTIFICATE
IN FAVOUR OF M/S KARACHI PORT TRUST.