Sales Tax Instructions

Sales Tax Instructions, 2009
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C.No.3(10)STP/2000 DATED 11 TH AUGUST, 2000
SUBJECT:- CLARIFICATION REGARDING SRO.417(I)/2000 dated
20.06.2000.
I am directed to refer to the subject cited above and to state that condition of
same-state-goods or continuous chain tax invoices shall not be applied under the Sales
Tax Refund Rules, 2000 in respect of such inputs as are purchased or acquired upto 31 st
August, 2000 provided outputs manufactured or produced therefrom are exported upto
30 th September, 2000.
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Razzaq, Secretary (STP)
addressed to all the Collectors of Sales Tax.]
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C. NO.1(30)STR/2000 DATED 21 ST AUGUST, 2000
SUBJECT:-
LEVY OF GENERAL SALES TAX ON TRANSPORTATION
CHARGES
I am directed to refer to your letter Ref. No.MI-3010/92 dated 08.08.2000 on the
above subject and say that ―value of supply‖ as defined in sub-section (46) of section 2 of
the Sales Tax Act, 1990 means consideration in money received from the recipient for a
taxable supply. This consideration includes all charges. In case of supply of taxable
furnace oil the transportation charges incurred on the deliveries of furnace oil at the
consumer‘s premises whether shown on the invoice or not are an integral component of
consideration and hence the value of supply. In view of the afore stated legal position,
furnace oil is chargeable to sales tax on the total consideration received, including
transportation charges, but excluding tax.
2. You are advised to adhere to the explicit provision of section 2(46), 3
and 6 of the Sales Tax Act, 1990 and discharge your statutory responsibility as per the
laid down provision of the law.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Zulfiqar Kazimi, Secretary
(STR), addressed to Mr. Muhammad Iqbal, Manager, EC&S, Pakistan State Oil Company Ltd.,
PO House, Khayaban-e-Iqbal, Clifton, Karachi.]
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C.No.1/51-STT/96-Pt.II DATED 22 ND AUGUST, 2000