Sales Tax Instructions

Sales Tax Instructions, 2009
(A)
(B)
(C)
The total quantity of oils/ fats as imported by each manufacturer be
determined and the value added thereon be determined at Re. 1 or Re.
0.75 per kg depending on the period as indicated in the above said letter.
The net payment actually made during the same based on the difference
of output tax and input tax for each of the months in the relevant period
be worked out.
The difference of the two figures i.e. (A) minus (B) will be the amount
payable.
3. An indicative statement of imports by such manufacturers and the
amount payable by them as per criteria above is enclosed. However, the Collectors may
examine the same for any omissions and inaccuracies. In above, the differential amount
may be recovered by 30 th June, 2006. It is further clarified that this arrangement will not
entitle any manufacturer to claim refund of any amount paid earlier.
4. The Collectorates, therefore, should require all manufacturers to come
forward for reconciliation and pay the amount due. The progress may be reported by the
16 th August, 2006.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Hameed Memon,
Secretary (ST&FE-L&P), addressed to All Collectorates of Sales Tax & LTU and copy to
Secretary Pakistan Vanaspati Manufacturers‘ Association, Islamabad.]
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C.No.3(6)ST-L&P/2006 DATED 8 TH AUGUST, 2006
SUBJECT:
APPLICABILITY OF SRO 543 IN RESPECT OF SALES TAX.
Please refer to your letter no. SHV-Fin-07/2006 dated 31.07.2006, on the subject
noted above.
2. It is clarified that the process of packing and filling of gas into cylinders
and bottles is also covered by the definition of ‗manufacture‘ as in the Sales Tax Act,
1990, and moreover, you are also registered as manufacturer. Therefore, you are required
to file the special return as prescribed under SRO. 543(I)/2006 dated 05.06.2006.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Hameed Memon
Secretary (ST&FE-L&P), addressed to M/s. SHV Energy Pakistan (Pvt) Ltd., 98-A, Margalla
Road, Sector, F-6/2, Islamabad.]
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C. No.5/10-STB/2005 DATED 10 TH AUGUST, 2006
SUBJECT:
ZERO-RATING OF SURGICAL GOODS UNDER SRO 621(I)/2005
DATED 17.06.2005.