Sales Tax Instructions

Sales Tax Instructions, 2009
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C.No.1/57-STT/97-Pt DATED 14 TH NOVEMBER, 2001
SUBJECT:-
LEVY OF SALES TAX ON SUPPLIES OF UNSOLD STOCK
HELD BEFORE 2.9.2001 MADE BY IMPORTERS AND
MANUFACTURERS OF FERTILIZER OTHER THAN UREA
FERTILIZER.
I am directed to refer to your letter dated 31 st October, 2001 on the subject cited
above and to say that sales tax exemption was withdrawn from fertilizers other than urea
fertilizers on 2 nd September, 2001. There is no exemption on supplies of such fertilizers
made by a manufacturer or importer, even if the goods were imported or manufactured
before withdrawal of exemption. Thus, unsold stocks lying with manufacturers and
importers on 1 st September, 2001 are liable to sales tax on their supply.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P) addressed to M/s Masood Aziz Associates, Karachi. Copy endorsed to all the
Collectors of Sales Tax/Customs.]
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C.No.5(49)ST-Int.Audit/2001 DATED 17 TH NOVEMBER, 2001
SUBJECT:-
LAYING DOWN PARAMETERS OF SALES TAX AUDIT.
I am directed to refer to the subject cited above and say that during meeting held
in CBR on 30 th October, 2001, the representatives of Auditor General of Pakistan,
Federation of Pakistan Chambers of Commerce & Industry and CBR unanimously agreed
that only following documents will be requisitioned by the officers of Collectorates of
Sales Tax and DRRA from registered persons for the purpose of undertaking audit of
their records:-