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 the Collector of Sales Tax (East), Karachi. Copy endorsed to all
the other Collectors of Sales Tax.]
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C.No.3(9)STP/99(Pt) DATED 28 TH FEBRUARY, 2001
SUBJECT:-
SALES OF MACHINERY/ACCEPTANCE OF INDEMNITY
BOND UNDER SRO.987(I)/99 DATED 30.08.1999.
I am directed to refer to your letter No.ITML/270/01, dated 17 th November, 2000
on the above subject and to say that the issue described in the said letter has been
examined in the Board. The machinery (shuttleless looms) in question was imported
under SRO 500(I)/88 dated 26 th June, 1988, as exempt from sales tax. This notification
did not specify any time and condition for sale/disposal of the machinery imported
thereunder. However, while sale of such machinery would otherwise attract sales tax at
this stage, in this case the machinery imported by one registered person is being sold to
another registered person. After consultation with the Law & Justice Division in the
matter, the Board is pleased to order that the provisions of clause 2(6) of SRO 987(I)/99
dated 30 th August, 1999 may be applied in the subject case.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to M/s Ishaq Textile Mills Limited, Faisalabad. Copy endorsed to
all the Collectors of Sales Tax.]
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C. NO. 19/CS/96-I DATED 1 ST MARCH, 2001
SUBJECT:- VOLUME OF SUMMARIES FOR THE CABINET