Sales Tax Instructions

Sales Tax Instructions, 2009
supplies made by registered sellers. Therefore, the entire scheme of making payment for
amounts in excess of Rs.50,000 through banking instruments and of taking input
adjustment under section 73 is to be seen in the context of registered sellers and
registered buyers. Where either of the parties is an unregistered buyer or seller and
further tax is charged, levied and paid as per law, the provisions of section 73 are not
attracted.
3. Therefore, registered suppliers will remain un-affected even if they
receive payment through other than banking channels when they make taxable supplies to
unregistered persons provided further tax is charged, levied and paid on such supplies.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to all the Collectors of Sales Tax.]
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U.O.No.4(47)STB/98(Pt.II) DATED 28 TH JUNE, 2001
SUBJECT:-
PROCUREMENT OF TENDER FIRE CRASH (COMPLETE)
LOCALLY MANUFACTURED QUTY-06.
I am directed to refer to Ministry of Defence (Directorate General Procurement
(Army))‘s letter No.01-0243-00/P-I, dated 28 th June, 2001 on the subject noted above and
to say that fire fighting vehicles are classifiable under PCT Heading 87.05 while trucks
are classified under PCT Heading 87.04. Since the exemption granted under S.No.29 of
the Sixth Schedule of the Sales Tax Act, 1990 relates to ―trucks, their parts and
accessories‖ the exemption cannot be construed as being extended to fire fighting
vehicles. The fire fighting vehicles are, therefore, chargeable to sales tax @ 15%.