Sales Tax Instructions

(vii)
(viii)
Sales Tax Instructions, 2009
activity or same have such multiple uses that their use other than taxable
manufacturing activity is more eminent.
Specifically as far as diesel is concerned it is clarified that along with
diesel oil all kinds of petrol and other petroleum products are also not
admissible for input tax adjustment except furnace oil, lubricants and
grease, which have purely industrial usage.
Diesel oil is a multiple use item and can be used in various categories of
diesel engines including vehicles. On the other hand, furnace oil has
specific industrial use. That being so, input tax adjustment has not been
allowed on diesel under item No.11 of SRO 578(I)/98 dated 12.06.1998.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Abdul Razzaq, Secretary
(STP), addressed to the Collector, Collectorate of Sales Tax, Lahore.]
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THE SINDH SALES TAX ORDINANCE, 2000
1. Short title and commencement.
2. Interpretation.
3. Scope of tax.
4. Schedule.
CONTENTS
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Notification No. Legis. 1(8)/2000, dated 27 th July, 2000.--- The following Ordinance
made by the Governor of Sindh is hereby published for general information:--
THE SINDH SALES TAX ORDINANCE, 2000
SINDH ORDINANCE NO. (VIII OF 2000)
AN ORDINANCE
To provide for levy of sales tax on the services rendered in the
Province of Sindh.