Sales Tax Instructions

Sales Tax Instructions, 2009
Areas, where the Sales Tax Act, 1990 has yet not been extended, buy the said goods from
any registered person located in tariff area, such registered seller shall not be
entitled take input tax adjustment. However, if the persons located in Tribal Areas got
voluntary registration in terms of sub-section (4) of section 13 of the Sales Tax Act, 1990
read with section 18 thereof and operate under standard GST regime, not only their
registered sellers can claim input tax in respect of the aforesaid goods supplied to them
but also the registered buyers from Swat will not be liable to pay further tax leviable
under sub-section (1A) of section 3 of the said Act.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to M/s. Maqsood Tax Advisor & Consultants, 68-B, III, Gulberg-
III, Lahore & copy to Collector of Sales Tax & Central Excise, Peshawar, Rawalpindi,
Gujranwala, (East) Karachi, (West) Karachi, Lahore, Hyderababd, Quetta, Multan].
Copy of SRO. No.215 (I)/2001, dated 11 th April, 2001 is reproduced below:-
Notification No. S. R. O. 215(I)/2001, dated 11 th April, 2001. -- In exercise of the power
conferred by clause (b) of sub-section (1), and sub-section (6) of section 8 of the Sales tax Act,
1990, the Federal Government is pleased to specify ‗ propylene granules (PCT Heading
3902.1000)‘ as the goods that a registered or enrolled person cannot supply to any person who is
not registered or enrolled under the said Act, and if any such supply is made, the registered
person shall not be entitled to reclaim or deduct input tax in respect thereof.
[Issued by the Federal Government, under the signature of Mr. Riaz Ahmad Malik,
Additional Secretary, vide Extra Ordinary Gazette. of Pak., 2001, Pt.II, P.747. File C.
No.1(38)STM/2000-II.]
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C. NO. 3(5)STP/99(Pt. I) DATED 1 ST JUNE, 2001
SUBJECT:-
REGISTRATION/ DE-REGISTRATION.
I am directed to refer to your letter C. No. ST(4)28/2001/2037, dated the 18 th
May, 2001 on the subject cited above and to say that in view of the difficulties expressed
by the Collector the Board is pleased to allow the delegation of powers under section
32(2) of the Sales Tax Act, 1990 to an officer not below the rank of the Assistant
Collector only in a situation where an officer of the rank of Deputy Collector is not
available in the Collectorate. However, in cases where such powers have been delegated
to an Assistant Collector, and meanwhile a Deputy Collector is posted to the Collectorate,
the jurisdiction may be transferred to the Deputy Collector immediately on his joining.
Board‘s letter of even number dated 3.05.2001 may be treated as modified accordingly.
[See also letter 3(5)STP /99(Pt.I), dt 3.05.2001]
[Issued by the CBR, Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Collector (ST) Faisalabad.]
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C. NO. 9(33)STT/62 DATED 6 TH JUNE, 2001
SUBJECT:- ANOMALY IN THE GRANT OF EXEMPTION OF