Sales Tax Instructions

Sales Tax Instructions, 2009
20 Application filed by PCC
Poles Manufacturers Ass
ociation for exemption of
sales tax under serial no.
17 of SRO 553(I)/94,
dated 09.06.1994.
21 Liability of general sales
tax on capital goods
machinery.
22 Sales Tax Budget
Instructions 1995-96.
23 Withdrawal of sales tax
exemptions at import and
manufacturing stages on
certain items.
24 Sales Tax Budget
Instructions 1996-97.
13th
1994
December,
C. No. 9(36)-STT
/65, dated 11 th
January, 1995
C. No. 3(2) STT
.II/91, dated 26 th
April, 1995
C. No. 2/2-STB/
95, dated 14 th
June, 1995.
C. No. 1(39)-
STB/94, dated 4 th
April, 1996
C. No. 1/43-STR/
96, dated 13 th
June, 1996.
25 Fresh and dried milk. C. No. 1(42) STT
/96, dated 27 th
26 Sales tax - printing of
Holy Quran.
27 Exemption of cooked and
baked food stuff
(packaged).
28 Quasi judicial procedures
involving exemption
form tax
June, 1996
C. No. 1/54-STT
/96, dated 21 st
August, 1996
C. No. 1/77-STT
/96, dated 17 th
November, 1996
C. No. 3(80) STP
/96, dated 2 nd
February, 1997
Heading 23.03 and are
exempt from sales tax
under SRO 555(I)/94
P.C.C. pole is an electricity
pole itself and such it does
not qualify for exemption.
102
Manufacture of capital 106
goods/machinery, are exem
pt under SRO 553(I) /94.
Complete, assembled sugar
manufacturing plant /other
machinery is taxable.
Withdrawal of exemption. 108
Withdrawal of exemptions. 122
Instructions
Exemption.
regarding
Milk based preparations
classifiable under the PCT
heading 19.01 are exempt
along with the milk
classifiable under chapter 4.
ST is not chargeable on the
process leading to
production of Holy Qurans
exempt under S. No. 13 of
the Sixth schedule.
Cooked and baked foodstu
ff supplied by hotels packed
at the time of sale only
(lunch boxes, cakes) cannot
be treated as packaged
foodstuff & is exempt.
The Supreme Court held
that while granting exemp
tion, burden of taxation to
be distributed equally and
134
141
176
185
193