Sales Tax Instructions

Sales Tax Instructions, 2009
27.11.1989 or 587(I)/ 90 dated 7.6.1990 are also exempt from sales tax but these
imported pharmaceutical raw materials or packing materials will be released
against bank guarantee or indemnity bond with post dated cheque equivalent to
the amount of sales tax involved, in the same manner as provided under
Notification No. SRO 552(I)/2000 dated 10.8.2000, as prescribed in Table-II
and Table-III, respectively.
2. Exemption under S.No.14 and S.No.15 of the Sixth Schedule of the Sales
Tax Act, 1990 is also available for the pharmaceutical raw materials procured locally as
is evident from the above-referred entries.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STT) addressed to all the Collectors of Customs, Central Excise and Sales Tax/Mirpur (AJ&K).
Copy endorsed to Acting Director General of Health Ministry of Health Islamabad, Executive
Director Pharma Bureau, Karachi and M/s Hilton Pharma (Pvt) Ltd., Karachi.]
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C.No.3(9)STP/99(Pt.I) DATED 28 TH AUGUST, 2000
SUBJECT:- SALES OF MACHINERY IMPORTED UNDER SRO. 230(I)/97.
I am directed to refer to your letter No.ST(Tech)/Bond/82/99 /2703 dated
21.3.2000 on the above subject and to state that the issue described in the said letter has
been examined in the Board. It is true that under SRO.230(I)/97 dated 29.3.1997, no
specific provision was available for the disposal of the machinery. However, in the
instant case the machinery acquired by one registered person under the said notification is
being sold to another registered person. Board is, therefore, pleased to order that the