Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR., Islamabad, under the signature of Mr. Asim Majid Khan, Secretary
(STB&S), addressed to Collector, Collectorate of Sales Tax and Central Excise, (East) Karachi.
Copy of letter No.11(7369)Reg/Hqrs/E/2000/6737, dated 25.01.2001 is reproduced below]:-
C. NO. 11(7369)REG/HQRS/2000/6737 DATED 25 TH JANUARY, 2001
Mr. Iftikhar Qutab,
Chief Sales Tax,
Central Board of Revenue,
Islamabad.
SUBJECT:-
CLARIFICATION REGARDING REGISTRATION OF THOSE UNITS WHO
ARE PAYING CENTRAL EXCISE DUTY AS SALES TAX UNDER SRO
617(I)/2000, DATED 02.11.2000.
Kindly refer to the subject noted above.
2. The Government vide Notification SRO 617(I)/2000, dated 02.11.2000 has directed that
the Central Excise Duty payable on the services mentioned in the notification would be charged,
collected and paid in the manner of Sales Tax and all the rules, procedure etc. of sales tax law
would be applicable thereon. The Government has however created a separate sub-head number
0226000-Sales Tax on services for deposition of the above mentioned Central Excise Duty instead
of main Sales Tax account number 0220000.
3. Since the above mentioned Central Excise Duty is to be deposited in new sub-head of
Sales tax, this Collectorate is of the view that a separate Sales Tax Registration is required by the
said Central Excise Duty paying units other wise it would not be possible for the field formations
to provide any information separately in this regard required by the Board.
4. M/s. Pakistan International Airlines have already applied to this Collectorate for
separate registration in this regard. The Board is requested to issue clarification in this regard so
that action may be taken accordingly.
********
Muhammad Ramzan,
Collector
C. NO. 2(65)STP/95 (VOL.I) DATED 31 ST MAY, 2001
SUBJECT:-
SALES TAX
I am directed to refer to your letter number nil dated the 15 th March, 2001 on the
subject cited above and to say that so far only one notification bearing SRO No.
215(I)/2001, dated 11.04.2001 (copy enclosed) has been issued which specifies
polypropylene granules falling under PCT heading 3902.1000 for the purpose of subsection
(6) of section 8 of the Sales Tax Act, 1990. In case any registered person supplies
the said goods to any unregistered / unenrolled person, he is not entitled to reclaim or
deduct input tax in respect thereof. In case the unregistered buyers located in Tribal