Sales Tax Instructions

NAME ADDRESS
REG. NO. OF THE
TAXPAYER
Sales Tax Instructions, 2009
DATE OF
APPLICATION FOR
REGISTRATION
DATE OF FILING
OF 1 ST SALES
TAX RETURN
AMOUNT OF
INPUT TAX
CLAIMED
(1) (2) (3) (4)
AMOUNT OF
INPUT TAX
PERTAINING TO
TAX PERIOD
AMOUNT OF INPUT TAX
PERTAINING TO PERIOD
WITHIN 30 DAYS PRIOR
TO REGISTRATION
AMOUNT OF INPUT TAX
PERTAINING TO PERIOD
MORE THAN 30 DAYS
PRIOR TO REGISTRATION
(5) (6) (7)
4. Recovery action should be initiated against those Distributors /
Wholesalers who have adjusted inadmissible input tax as mentioned in foregoing paras
and a report on the matter may be sent to the Board latest by 31.12.1999.
[Issued by the CBR, Islamabad under the signature of Mr.Muhammad Tahir, Secretary
(STP), addressed to the Collector, Sales Tax, Karachi (East)/(West)/Hub /Hyderabad/ Faisalabad/
Multan/Lahore/Gujranwala/ Rawalpindi.]
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C.No.1/207-STT/99 DATED 13 TH DECEMBER, 1999
SUBJECT:-
LEVY OF SALES TAX ON BUTTER AND MARGARINE.
I am directed to refer to the subject cited above and to say that informations have
been received that sales tax is not being charged on Butter (PCT Hdg 04.05) on regular
basis. It is hereby clarified that while Desi Ghee (PCT Hdg 04.05) is exempt under
Sl.No.6 of the Sixth Schedule, butter (PCT Hdg 04.05) and Margarine (PCT Hdg 15.17)
are not exempt from sales tax. Similarly cream, whey (PCT Hdg 04.04), cheese (PCT
Hdg 04.06) and yogurt (other than plain yogurt) are also not exempt from sales tax if sold
in packaged condition bearing brand name/trade marks.
2. You are therefore requested to ensure that sales tax is being collected on
sales taxable item in general and on the non-exempt butter and margarine in particular.
[Issued by the CBR, Islamabad under the signature of Mr.Muhammad Zahir-ud-Din,
Secretary( STT), addressed to all the Collectors of Sales Tax. Copy endorsed to Secretary (STE),
CBR.]
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No.4(47)STB/98-Pt.II DATED 14 TH DECEMBER, 1999
SUBJECT:-
GENERAL SALES TAX.
I am directed to refer to your letter No.1557/40/S.Tax/DGDP-1, dated 23.7.1999
on the above subject and to say that no decision with regard to the chargeability of sales
tax on supply of coal is pending with the Federal Government. Sales tax was levied on
Coal in the budget for financial year 1994-95 and no exemption, for any period, has ever
been granted on the said commodity since then. You are, therefore, advised to please:-