Sales Tax Instructions

Sales Tax Instructions, 2009
located in Karachi. Collectorate Karachi (East) may issue registration number while
Lahore and Quetta Collectorates may cancel the old registration numbers after fulfillment
of all the prescribed formalities including audit and recovery of dues, if any, outstanding
against the units requested to be de-registered. De-registration in Quetta and Lahore
Collectorates will however, be effective from the date on which new registration issued
by East Collectorate takes effect.
3. It is further clarified that once the registration numbers of Lahore and
Quetta are cancelled, no input tax paid on any invoice issued in respect of those cancelled
registration numbers shall be adjusted against the output tax relating to the new
registration number issued by the East Collectorate, nor any refund on any such invoice
will be admissible.
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Secretary
(STP) addressed to M/s Lever Brothers Pakistan Limited, Karachi. Copy endorsed to the Collector
of Sales Tax & Central Excise (East) Karachi with reference to their letter
No.11()Reg/HQ/E/2000, dated 25.04.2000, Lahore and Quetta.]
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C. NO.4(39)STB/98 DATED 8 TH MAY, 2000
SUBJECT:-
EXEMPTION OF EXCISE DUTY / SALES TAX GOODS
MANUFACTURED IN PATA
I am directed to refer to your two letters dated 14.4.2000 and dated 19.4.2000 on
the subject cited above and to enclose a copy of Board‘s letter C. No.2(38)STP/97, dated
18.4.1999.
2. It is stated that the benefit of non-application of the Sales Tax Act, 1990
to Tribal areas is restricted and confined to the production of goods and their subsequent
sale and consumption in such areas only. If such goods are supplied to and marketed in
settled areas, they become liable to sales tax and all persons engaged in the supply of
such goods in settled areas are required to get registered, issue tax invoice, file returns as
prescribed under the sales tax laws and pay sales tax due thereon. If you have particulars
of any such persons, you are requested to please furnish the same to the concerned
Collectors of Sales Tax so that they may be brought under tax net immediately. Names,
addresses and phone/tax numbers of all the Collectors of Sales Tax are enclosed.
3. As regards your suggestion for supplying your products to Tribal
areas/NWFP on reduced prices, the same is not covered under section 2(46) of the Sales
Tax Act, 1990 as no concept of area-related discounts or concessionary zone prices has
been incorporated in the definition of ‗value of supply‘ under the said Act.
4. It is added that printing or embossing of retail prices in terms of clause
(c) of sub-section (2) of Section 3 of the Sales Tax Act, 1990 on goods mentioned in the
Third Schedule to the said Act is mandatory.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Iftikhar Qutab, Secretary
(STP), addressed to Mr. M. P. Bhandara, Chief Executive, Murree Brewery Company Limited,
Rawalpindi and copy to the Collector of Sales tax & Central Excise, Rawalpindi Peshawar.]
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