Sales Tax Instructions

Sales Tax Instructions, 2009
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C.NO. 1/204-STT/99 DATED 20 TH OCTOBER, 2001
SUBJECT:-
EXEMPTION OF SALES TAX
I am directed to refer to your letter No.A(A99)AKF(P)/Admn./01 dated 06-09-
2001 on the subject cited above and to say that the exemption facility mentioned in para
2.2(b) of the Protocol of Cooperation for Development signed by the Agha Khan
Development Network (AKDN) with the Government of Pakistan on 13 th November,
1994 only relates to finished goods and vehicles and not to raw material, parts and
component used therein. Since, the agreement only envisages exemption and not zerorating,
therefore, exemption is available only on finished goods supplied to AKDN and
not on raw material, parts or components used in manufacture of such goods.
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C. NO. 4(47)STB/98-VOL-I DATED 23 RD OCTOBER, 2001
SUBJECT:-
PROCEDURE OF SALES TAX ON SUPPLIES MADE TO
GOVERNMENT AND PAYMENT THEREOF THROUGH
CHEQUES
I am directed to refer to your letter No.WIL/ACCTS/278, dated 11.10.2001 on
the subject cited above and to say that the condition for Government departments / public
sector organizations to purchase taxable goods from Sales Tax registered suppliers has
been prescribed by the Federal Cabinet and Board cannot relax this condition.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST-
L&P), addressed to the Deputy Manager Accounts, Wah Industries Limited, Wah Cantt.]
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C. NO. 3(13)STP/96 (Pt.-I) DATED 27 TH OCTOBER, 2001
SUBJECT:-
RECOVERY OF ARREARS FROM TEXTILE UNITS ON
ACCOUNT OF PURCHASE OF COTTON FROM THE GINNERS
LOCATED WITHIN THE JURISDICTION OF MULTAN
COLLECTORATE.
I am directed to refer to your letter C. No.27/2001/PRA.Const/ST, dated
06.10.2001 on the subject cited above and to say that the insertion of sub-section 3(3A) in
the preamble to the Special Procedure for the Ginning Industry Rules, 1996 read with
Rule 6 thereof clearly places the liability of payment of sales tax on the purchasing
spinning unit or exporter. The contention that ―mere addition of sub-section 3(3A) in the
rules does not make them a notification specifying the goods on which the tax is to be
paid by the recipient of the supplies‖ is not correct.