Sales Tax Instructions

Sales Tax Instructions, 2009
―(2) Notwithstanding the provisions of subsection (1), the Federal
Government may, by notification in the official Gazette declare that:-
(a) in respect of any goods or class of goods imported into or produced in
Pakistan or any taxable supplies made by registered persons the tax shall
be charged at such higher or lower rate or rates as may be specified in the
notification;
(b) in respect of any goods or class of goods the tax shall be charged on the
whole sale or retail price as may be specified.‖
(xx)
(xxi)
similar powers are also available with the Federal Government in case of
regulatory duty under Customs Act, 1969, and no question for ‗excessive
delegation of powers‘ has arisen there; and
Subsection (6) of section 3 of the Act uses the expression ―in lieu of ―, while
sub-section (4) of the said section 3 uses the expression ―in addition to or ‗in
lieu of‖. Similarly, empowerment of the Government to levy and collect
extra tax not exceeding 15% under subsection (5) of the said section is also a
taxing power of the Government.
2. The Board is of the view that delegation by the legislature to the Federal
Government of some taxing powers is not unconstitutional, nor it is excessive delegation.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to the Collector, Collectorate of Customs, Sales Tax & Central
Excise (Adjudication), Karachi. III, Gulshan-e-Iqbal Karachi & copy to the Collector of Sales Tax
& Central Excise (Adjudication), Karachi-I, II, Hyderababd, Multan, Quetta, Rawalpindi, &
Collector of Sales Tax & Central Excise, Peshawar, Rawalpindi, Hyderababd, Quetta, Lahore,
Multan, Faisalabad, Gujranwala.]
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C. NO. 4(47)STB/98 (VOL-I) DATED 19 TH JULY, 2001
SUBJECT:-
IMPOSITION /REALIZATION OF SALE TAX ON SALE OF
GOODS BELONGING TO GOVERNMENT OF PAKISTAN
THROUGH OPEN AUCTION / TENDER
I am directed to refer to your letter No.DWI/Policy/83/Vol-II/36, dated
05.07.2001 on the subject cited above and to say that rate of sales tax on imports and
supplies remains 15% except on the goods specified in SRO 389(I)/2001, dated
18.06.2001 (copy enclosed) for which rate of sales tax has been enhanced to 20%.
2. Rate of further tax under section 3(1A) of the Sales Tax Act, 1990 has
been enhanced from 1.5% to 3% vide Finance Ordinance, 2001. This charge is effective