Sales Tax Instructions

Sales Tax Instructions, 2009
Since supplies by the retailers and distributors are subjected to sales tax through Finance
Act, 1997 (effective from 1.7.1998), M/s. Afghan Carpets were required to pay sales tax
at standard rate on their local sales since their annual turnover exceeded Rs.5 million.
Even if the said registered person now wants to opt for turnover tax or enlistment tax that
will be applicable prospectively and they shall have to pay sales tax @15% on their
supplies made during 1998-99 and 1999-2000.
5. In view of the above facts demand raised by the Collector appears to be
lawful. It is, however, proposed that since the matter is sub-judice before Collector
Adjudication, the case may be allowed to be decided there on merit as after the decision
the petitioner will have further forums of appeal as prescribed in the Sales tax Act, 1990.
(STP).]
[Issued by the CBR Islamabad, under the signature of Mr. Abdul Razzaq, Secretary
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C. NO.3(62)STP/97(Pt-2) DATED 19 TH SEPTEMBER, 2000
SUBJECT:-
CHARGEABILITY OF SALES TAX ON WOOD, WOODEN
LOGS AND TIMBER ETC.
Under the provisions of Sales Tax Act, 1990, supply of wood, wooden, logs,
timber, wood dust and wood edges/pieces is chargeable to sales tax. It has however, come
to the notice of the Board that some suppliers are not charging sales tax on such supplies.
The Collectors are therefore, requested to ensure collection of sales tax on supplies of
wood and its products. Audit of all such units for the past three years may also be
conducted and tax if not short paid on such supplies may be recovered from the defaulters
under the relevant provisions of the Sales Tax Act, 1990.
[Issued by the CBR., Islamabad, under the signature of Mr. Abdul Razzaq, Secretary
(STP), addressed to the Collector and Collectorate of Customs, Sales tax & Central Excise,
Peshawar, Rawalpindi, Gujranwala, (Easy)Karachi, (Wets) Karachi, Lahore, Multan, Quetta,
Hyderabad, Faisalabad.]
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C.No.3(30)STP/2000(Pt-I) DATED 20 TH SEPTEMBER, 2000
SUBJECT:-
REGISTRATION OF TRADERS/CEMENT DEALERS UNDER
SALES TAX ACT, 1990.
I am directed to refer to your letter No. FCCL/M&S/408, dated 7 th September,
2000 on the subject cited above and to say that all dealers/distributors/wholesalers/
suppliers of cement, irrespective of their purchases from a cement manufacturer whose
supplies are taxable or exempt, are liable to registration and payment of sales tax under
the normal sales tax regime.
2. It is further clarified that all dealers/distributors/wholesalers/ suppliers of
cement have to be registered with the sales tax department as they cannot be enrolled or
enlisted under any provisions of Sales Tax Act, 1990.