Sales Tax Instructions

Sales Tax Instructions, 2009
the Collector of Customs (Appraisement) & the Collector of Sales tax & Central Excise
Peshawar.]
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C. NO. 1(30)STR/99 DATED 15 TH AUGUST, 2001
SUBJECT:-
SALES TAX ON POL PRODUCTS
I am directed to refer to your letter Ref. No.9130/3838, dated 08.08.2001 on the
subject cited above and to confirm that sales tax is to be charged and collected on POL in
accordance with Board‘s letter of even number dated 15.12.1999.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Mr. M. Naseem Aquil, Pakistan-Arab Refinery Ltd., Karachi &
copy to all the Collectors of Customs, Sales tax & Central Excise Peshawar.]
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C. NO. 3/41-STB/99, DATED 18 TH AUGUST, 2001
SUBJECT:-
CLARIFICATION REGARDING VALUE OF SUPPLY
I am directed to refer to your letter No.R&D/SC-STAX/01, dated the 7 th July,
2001 on the above subject and to say that the value of supply is clearly defined in section
2(46) of the Sales Tax Act, 1990. Clause (a) of the said sub-section generally relates to all
taxable supplies made in Pakistan, while subsequent clauses relate to specific
circumstances. Clause (d) of the said sub-section relates to valuation of goods at the time
of import i.e. at the time of assessment of the bill of entry. Such imported goods when
later on supplied in the local market are to be assessed in terms of clause (a), or if
necessary, other remaining clauses of said sub-section (46) of section 2.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to the Secretary, Lahore Chamber of Commerce & Industry,
Lahore.]
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THE ISLAMABAD CAPITAL TERRITORY (TAX ON SERVICES)
ORDINANCE, 2001
C. NO. F.2(1)2001-PUB. DATED 18 TH AUGUST, 2001
The following Ordinance promulgated by the President is hereby published for
general information:-
ORDINANCE NO. XLII OF 2001