Sales Tax Instructions

Sales Tax Instructions, 2009
2006/183 dated 23-1-2006 and No.Coord/5-14/2006-2007/194 dated 26-1-2006 attached)
which Collector, Model Sales tax House Karachi is hesitating to issue as this is not in
accordance with the modalities agreed.
5. As discussed, kindly clarify our understanding to all concerned so that
external audit may complete the assignment. I assure you, we shall provide all assistance
to the external audit as per our understanding in this regard.
With kind regards.
[Issued by the Government of Pakistan, Revenue Division, C. B. R.., Islamabad, under
the signature of Mr. Abdullah Yusuf, ADC-II (Audit), addressed to Mr. Muhammad Yunis Khan,
Auditor General of Pakistan, Islamabad. Copy to the Deputy Auditor General, Revenue Receipts
Audit Wing, Lahore with reference to his letter dated 26-01-2006.]
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C. No.4/57-STB/97 DATED 7 TH FEBRUARY, 2006
SUBJECT: CLARIFICATION REGARDING NOTIFICATION NOS.
68(I)/2006, 69(I)/2006 BOTH DATED 28.1.2006
I am directed to refer to your letter No.APSEA/717/2006 dated 30.1.2006 on the
subject noted above and to say that the expression ―Rapeseed‖ used in the Notifications
SRO 68(I)/2006 and 69(I)/2006 both dated 28.1.2006 shall also include Canola seed.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE
Budget, addressed to Kh. Mehboob-ur-Rehman, Chairman, All Pakistan Solvent Extractors
Association, Shahrah-e-Rashid, Opp. Microwave Tower, Chowk Shah Abbas, Multan and copy
endorsed to All Collectors of Sales Tax and Federal Excise & All Collectors of Customs].
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C. NO.1(57)STT/97 DATED 18 TH FEBRUARY, 2006
SUBJECT: CLARIFICATION IN RESPECT OF SRO 545(I)/2004 DATED
30.06.2004
I am directed to refer to the Collectorate‘s letter vide C.No.LTU/ST/Legal-II/F-
362/05/183287 dated 02.01.2006 on the subject above and to state that the value of
taxable supply of locally produced urea (PCT heading 3102.1000) was fixed at Rs.6,600/-
MT vide SRO 545(I)/2004 dated 30.06.2004 as amended vide SRO 699(I)/2004 dated
13.08.2004, with reference to the same the Central Board of Revenue is pleased to direct,
under the powers conferred by second proviso to section 2(46) of the Sales Tax Act,
1990, that the sales tax liability shall be calculated on the aforesaid notified deemed price,
even if the actual value of supply of locally produced urea is higher than the notified
price.