Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:
CLARIFICATION IN RESPECT OF NON-PAYMENT OF
SALES TAX BY MILLAT TRACTORS LIMITED.
I am directed to refer to your letter dated 11.02.2006 on the subject cited above
and to say that only one supply mentioned in the said letter relates to the period when
SRO 531(I)/2005 dated 06.06.2005 was operational. The operation of the said SRO was
held in abeyance on 20.06.2005 and the supplies of tractor parts made upto 20.06.2005
shall remain zero-rated. Therefore, the SRO in question cannot be suspended ab initio.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to Mr. M. M. Malik Partner, Technico Industrial Concern, 22-G, Model Town,
Lahore.]
********
C. No. 1/22-STB/2002 DATED 10 TH APRIL, 2006
SUBJECT:
EXEMPTION OF SALES TAX UNDER S. NO. 39 OF THE SIXTH
SCHEDULE TO THE SALES TAX ACT, 1990 ON
IMPORTATION OF SCOOP MOTOR GRABS.
The undersigned is directed to refer to Port Qasim Collectorate‘s letter No.
SI/MISC/253/2005-PQ dated 22.09.2005 on the subject cited above and to clarify that HS
Code 8431.4100 relates to ―parts suitable for use principally with the machinery of PCT
heading 8425 to 8430‖. The erstwhile S. No. 39 of the Sixth Schedule (now excluded
from the Sixth Schedule) related to ―equipment and machinery used for services provided
for handling of ships or aircrafts in a customs port or customs airport‖. It is obvious that
exemption was available to equipment and machinery and not to parts thereof. Therefore,
sales tax exemption was not available to the items falling in heading 8431.4100
pertaining to parts of machinery.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to Mrs. Riffat A. Hasan, Collector, Collectorate of Customs, (Port Muhammad
Bin Qasim), Karachi.
********
C. No. 5/14-STB/2005 DATED 12 TH APRIL, 2006
SUBJECT:
EXEMPTION FROM SALES TAX ON THE PRODUCT ―MAIZE‖
AS BEING POULTRY FEED INDUSTRY--- CLARIFICATION
REGARDING.
I am directed to refer to Appraisement Collectorate‘s letter C. No. SI/Misc/UT/
38/2005-I dated 24.3.2005 and subsequent reminder dated 1.4.2006 on the subject noted
above and to clarify that tariff heading wise exemption is available to poultry feed and its