Sales Tax Instructions

(c)
(d)
Sales Tax Instructions, 2009
ask the PMDC to charge sales tax and issue prescribed tax invoice as and
when any supply is made to DGDP; and
not to accept any supply from M/s Ishrat Aziz & Co (being not registered
under the Sales Tax Act) without prescribed sales tax invoice being
violative of the provisions of Sales Tax Act, 1990.
2. However, in case any coal has been procured by the DGPD and the
amount of sales tax on such ―Coal‖ has been deducted by the MAG/CMA, such amount
of sales tax may immediately be transferred to the Federal Government Head of account
No.‖0220000-Sales Tax‖ of the Collectorate of Sales Tax, Quetta (at Hub).
[Issued by the CBR, Islambad under signature of Mr.Muhammad Tahir, Secretary (STP).
addressed to Directorate General Defence Purchase, Rawalpindi,, copy endorsed to the Secretary,
Ministry of Industries & Production, Islamabad. PMDC, Quetta, may be advised to issue the
prescribed tax invoices for their sale/supply of coal. The sales tax due may also be deposited by
them in the designated NBP branches through the prescribed monthly Return-cum-Payment
Challans. Also endorsed to DCMA (Defence Purchase), Rawalpindi and Collector of Sales Tax,
Hub (Baluchistan).]
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C.No.1/253-STT/99 DATED 14 TH DECEMBER, 1999
SUBJECT:-
SECTION 3(1A) OF THE SALES TAX ACT, 1990 AS AMENDED
BY SALES TAX (AMENDMENT) ORDINANCE, 1999.
I am directed to refer to your letter No.CT.886 dated 11.11.1999 on the above
subject and to say that ―lubricating oil‖ and ―greases‖, if classifiable under PCT Heading
27.10, are covered under the term ―petroleum products‖ and are not liable to the payment
of further tax under clause (iv) of sub-section-3 of section 3(1A) of Sales Tax Act, 1990.
[See amendment in section 3(1A) in budget 2003-2004]
[Issued by the CBR, Islamabad under the signature of Mr.Muhammad Zahir-ud-Din,
Secretary (STT). addressed to M/s A.F.Ferguzon & Co., Karachi. Copy endorsed to all the
Collectors of Sales Tax/Mirpur (AJ&K), Secretary (STP) and Secretary (STE), CBR.]
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C.No.(30)STR/99 DATED 15 TH DECEMBER, 1999
SUBJECT:- SALES TAX ON POL PRODUCTS FROM 11.12.1999.
I am directed to enclose copies of three notifications No.SRO.___ (I)/ 99,
SRO.___(I)/99 and SRO.___(I)/99 all dated 11 th December, 1999 applicable to the POL
products of (1) Attock Refineries Limited, Rawalpindi (A.R.L.), (2) Dhodak Refinery
Limited, Dhodak (DRL) and (3) National Refinery Limited, Karachi (N.R.L.)/Pakistan
Refinery Limited, Karachi (P.R.L.)/ imports, respectively.
2. Fixed Sales Prices (F.S.P.) of various regulated POL products have been
notified in column No.3 of the Notifications (e.g. in case of JP4, Motor Gasoline,
Premium Motor Gasoline, Kerosene Oil, High Speed Diesel and Light Diesel Oil) which
are inclusive of the element of sales tax. In other words, the F.S.Ps, given in column (3)