Sales Tax Instructions

Sales Tax Instructions, 2009
[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 Sales Tax & Central Excise,
Rawalpindi.]
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C. NO. 3(54)STP/99 (Pt-I), DATED 12 TH SEPTEMBER, 2001
SUBJECT:- LARKANA SUGAR MILLS, (PVT.)LTD., NAUDERO (IN
LIQUIDATION UNDER CREDITORS VOLUNTARY WINDING
UP) -- SALE OF ASSETS LIABILITIES OF SALES TAX UNDER
SALES TAX ACT, 1990.
I am directed to refer your letter No. G-1-1871, dated 04.09.2001 on the subject
cited above and to say that there is no exemption of sales tax on supplies of
plant/machinery, office equipment, furniture, fixture or spares made in the course of
business. Therefore you are advised to charge and collect sales tax on supplies of all
taxable goods including those mentioned above. It may however, be mentioned that land
and building being immoveable property, are not covered under the definition of ―goods‖
in section 2(12) of the Sales Tax Act, 1990 and therefore not liable to sales tax.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to M/s. Riaz Ahmed & Company, Chartered Accountants, Lahore
& copy to all the Collectors of Sales Tax & Central Excise.]
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C. NO. 2(4)STP/99 DATED 14 TH SEPTEMBER, 2001
SUBJECT:-
EXPORT OF LPG BY LAND ROUTE TO AFGHANISTAN AND
INDIA
I am directed to refer your letter No. 1896/01, dated 18 th August, 2001 on the
subject cited above and to say that although exports are generally entitled to the facility
of zero-rating under section 4 of the Sales Tax Act, 1990, under Notification SRO
751(I)/99, dated 15.06.1999, the provisions of the said section 4 are not applicable on
goods exported via land route to Afghanistan and through Afghanistan to the Central
Asian Republics, except those specified in the proviso to the notification.
2. Thus goods not specified in the said proviso to the said notification, if
exported to Afghanistan or to Central Asian States through Afghanistan are chargeable to
sales tax. As regards exportability of LPG, the current Export Policy Order or the
Ministry of Commerce may please be consulted.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Mr. Iqbal Z. Ahmed, Lub Gas (Pvt.0Ltd., Lahore & copy to all
the Collectors of Sales Tax & Central Excise.]