Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to M/s All Pakistan Textile Mills Association, Karachi. Copy
endorsed to all the Collectors of Sales Tax and Secretary (ST.Education).]
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C. NO.3/(54) STP/99 DATED 11 TH JANUARY, 2001
SUBJECT:-
ORDER DATED 27.10.2000 OF APPELLATE TRIBUNAL,
KARACHI BENCH, KARACHI IN THE CASE OF M/S.
NOVARTIS (PAKISTAN) LTD.
I am directed to refer to enclose a copy of order dated 27.10.2000 of the
Appellate Tribunal Karachi Bench, Karachi in the case M/s Novartis (Pakistan) Ltd., (S.T
Appeal No. K-193/2000) which has been applied to five other cases, and to say that the
Appellate Tribunal has based its decision on an uncirculated U.O. Note of the Ministry of
Law and on an order of the Indian Supreme Court. It is, therefore, requested that an
appeal against the above order may be filed at the earliest on, inter alia, the following
points:-
The Board having strong reservations against Law Division‘s ruling has already
sent reference for review of the decision on a number of grounds (copy
enclosed). The law Division has fixed a date during this month for discussion on
the issue. These grounds may be cited in the appeal: and
The decision of Indian Supreme Court is neither relevant to the case in question,
nor binding on any Court in Pakistan.
[Issued by CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio, Secretary
(ST-L&P), addressed to the Collector, Collectorate of Sales Tax & Central Excise (West),
Karachi].
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C. NO.4/(57)-STB/97-VOL-III DATED 11 TH JANUARY, 2001
SUBJECT:- SALES TAX ON SUGAR—1999-2000.
I am directed to refer to your letter No. PSMA/A-8/2001/003, dated 01.01.2001
on the above subject and to say that the contents of the application have been examined.
SRO 208(I)/98, dated 31.3.1998, exempted such amount of sales tax on sugar as was in
excess of tax leviable at the assessable value notified by the CBR under its Notification
SRO 207(I)/98, dated 31.3.1998. SRO 751(I)/2000, dated 21.10.2000 amended SRO
207(I)/98 and the value of the taxable supply of locally produced sugar was fixed upto
October, 2000. The adjudicating officer has accepted the revalidation/ extension of the
benefit available to sugar mills vide SRO 751(I)/2000.
2. As far as further tax is concerned which is leviable under sub-clause (1A)
of section 3 of the Sales Tax Act, supplies made to un-registered persons are subject to
further tax (prior to Finance Ordinance, 2000 rate of further tax was 3 %) at the rate of
1.5 % of the value and it remains unaffected by SROs 207(I)/98 & 208(I)/98. These