Sales Tax Instructions

Sales Tax Instructions, 2009
2. As regards the exportability of second hand/used tractors and agricultural
implements/equipments, you may please approach the Ministry of Commerce.
[Issued by the CRB, Islamabad under the signature of Mr. Iftikhar Qutab, Secretary
(STP) addressed to M/s Karachi Tractors, Karachi. Copy endorsed to Joint Secretary (Exports)
Ministry of Commerce alongwith the copy of letter under reference.]
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C.No.2(4)STP/99 DATED 13 TH APRIL, 2000
SUBJECT:-
CLARIFICATION IN RESPECT OF CHARGE OF FURTHER
TAX UNDER SECTION 3(1A) OF THE SALES TAX ACT – ON
EXPORT TO AFGHANISTAN VIA LAND ROUTE.
I am directed to refer to your letter No.ST(Tech)Export/52/99/ 7046, dated 28 th
September, 1999, on the above noted subject and to state that the matter was referred to
Law & Justice Division and the said Division has confirmed that further tax under section
3(1A) of the Sales Tax Act, 1990 will be chargeable on goods exported via land route to
Afghanistan or through Afghanistan to Central Asian States. The relevant portion of the
Law & Justice Division‘s advice is reproduced below:-
―Further tax under section 3(1A) is chargeable on zero-rated exports made via land
route to Afghanistan or to Central Asian Republics through Afghanistan in terms of
Notification No.S.R.O. 751(I)/99 issued under section 4(iii) of the Sales Tax Act,
1990 because its recipient is not a registered person under Pakistani law‖.
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Secretary
(STP) addressed to the Collector of Sales Tax & Central Excise, Peshawar. Copy endorsed to all
the Collectors of Sales Tax/Mirpur (AJ&K) alongwith copy of Collectorate of Sales Tax &
Central Excise Peshawar‘s letter under reference for information.]
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C. NO.1(30)STR/2000 DATED 13 TH APRIL, 2000
SUBJECT:-
ADJUSTMENT OF INPUT TAX ON DIESEL/FURNACE OIL
I am directed to refer to your letter Ref. No.MCCI/2000/IT and 29.02.2000 on
the above subject to say that input tax adjustment on account of the tax paid on DIESEL
OIL is not admissible under section 8 of the Sales Tax Act, 1990 read with item No.(11)
of the Notification SRO 578(I)/98, dated 12.06.1998.
2. However, in case of sales tax paid on furnace oil, a registered person is entitled to
aim input tax adjustment subject to the provisions of section 7 and 8 of the Sales Tax Act,
1990.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Zulfiqar A. Kazmi,
Secretary (STR), addressed to the President, Multan Chamber of Commerce & Industry, M. D. A.
Road, Multan.]