Sales Tax Instructions

Sales Tax Instructions, 2009
Collector of S T &CE Peshawar, Rawalpindi, Gujranwala, (East) Karachi, (West) Karachi,
Lahore, Multan, Hyderabad, Quetta, Faisalabad & Secretary (Sales Tax Education), CBR ]
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C.No.3(15)STP/99 DATED 26 TH OCTOBER, 2000
SUBJECT:- LEVY OF SALES TAX ON GOODS PRODUCED BY VENDORS
FROM THE RAW MATERIAL SUPPLIED BY THE
PRINCIPALS IN TERMS OF SALES TAX GENERAL ORDER
NO.1/1998.
I am directed to refer to your letter C.No.ST(Tec)Vendors/36/ 99/1294 dated
9.2.2000 on the subject cited above and to state that the matter has been examined in the
Board in consultation with Law & Justice Division and it is clarified that:-
(ii)
(ii)
Since the supplies made by local registered manufacturers/ suppliers for
the purposes mentioned in the said S.NO.41 are also exempt from sales
tax provided the other conditions prescribed therein are satisfied, the
registered vendors of Ghazi Barotha Contractors will therefore, not
charge sales tax on the goods manufactured out of the raw materials
imported by the principal without payment of sales tax (under tax
exemption).
As regards the expression ―non-taxable‖ raw material used in clause (v)
of Sales Tax General Order No.1 of 1998, dated 17.6.1998, Board is of
the view that it means the raw materials which are exempt from sales tax.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STP) addressed to the Collector of Sales Tax & Central Excise, Peshawar. Copy
endorsed to all the Collectors of Sales Tax & Central Excise and Secretary (ST-Coord), CBR.]
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C. NO.1(31)STR/99 DATED 27 TH OCTOBER, 2000
SUBJECT:-
NATURAL GAS BILLING.
I am directed to refer to your letter No. AM/442/G-04-10, dated 15-10-2000 on
the above subject.
2. The contents of your letter have been examined in light of the relevant
provisions of the Sales Tax Act, 1990, especially sub-section (44) of section 2 thereof and
it is found that supply in your case shall be deemed to have taken place at the time when
payments are made to you by your buyers, irrespective of the fact as to when you
‗transmit‘ the gas to them. Therefore, all the payments/considerations you receive
against any prospective sale or supply is liable to be charged to sales tax @ 15% and it
shall be accounted for in the tax period, during which such payments are made to you.
3. You are therefore advised to adhere to the laid down provision of the
Sales Tax Act, 1990.
[Issued by the CBR., Islamabad, under the signature of Mr. Zulfiqar A. Kazmi, Secretary
(STR), addressed to Mr. Perveiz Usman, General Manager (Finance), Mari Gas Company