Sales Tax Instructions

Sales Tax Instructions, 2009
82 The correct amount of
sales and application of
higher gross profit / net
profit rate in income tax
assessment orders –
apprehension of sales
taxpayers.
83 Sales tax from goods
formerly on fixed tax
scheme – and tax on
ingots & billets
84 Recovery of Sales Tax on
parts supplied to POF
WAH Cantt.
85 Extension of date of
payment of fixed sales tax
C. No. 1(5)GST-
I/91, dated 13 th
June, 1994
C. No. 1(84)STC
-I/94, dated 30 th
June, 1994
C.No.9(11)STT/7
4, dated 10 th
August, 1994
C.No.5(20)PC/
92, dated 20 th
September, 1994
permit, recovery, summons,
arrest, search without.
Section 32(4) of the
Income Tax Ordinance
amended so that Income
Tax Authorities will not
apply the existing gross
profit / net profit rates on
actual sales.
All units under the fixed
schemes continue paying
tax provisionally on the
previous fixed tax rates till
new fixed rates are notified
warrant, power to make
rule, consumable stores,
wholesaler, cottage
industry.
Report to be sent to the
Board.
Extension in date upto
25.11.94 instead of 20.9.94.
77
78
86
87
86 Removal of hardship-levy
collection and adjustment
of sales tax on iron.
[Rescinded vide Sales Tax
Circular No. 1/96 dated
15.07.1996]
87 Levy of sales tax on
mango pulp
88 Supplies made by cottage
industry manufacturers.
[Superceded by STGO 5/95
dated 03.05.95]
89 Value of imported goods
for the purposes of levy
of sales tax.
90 Correspondence with the
Board.
Sales Tax Circular
No. 8/1994,
dated 10 th
October,1994
C. No.16(4)-STT/
82, dated 11 th
October, 1994
Sales Tax General
Order No.
9/1994, dated 25 th
October, 1994
Sales Tax Circu
lar No.10/1994,
dt 27 th Oct, 1994
C.No.1(9)GST/C
omp/93, dt., 23 rd
November, 1994
Input tax adjustment on
iron & steel welded pipes.
Mango Pulp is classifiable
under Chapter 8 of the
Pakistan Customs Tariff
Cottage industry exemption
vide SRO-556(I)/94.
Value of imported goodsvalue
under section 25 +
custom duty actually paid.
While making correspond
ence with CBR registration
number to be mentioned.
91
92
93
94
94