Sales Tax Instructions

Sales Tax Instructions, 2009
the Sixth Schedule of the
Sales Tax Act, 1990.
87 Imposition of sales taxcotton
seed oil (animal
ration).
C. No.4/(47) STP
/98(Pt-II), dated
3 rd January, 2001
88 Procurement of onion C. No.4(47)-STB
dehyderated against /98(Pt.II), dated
contract no. 23.0276-5-, 16th February,
24 th January, 2000. 2001
89 Sales of machinery/ C. No. 3(9) STP/
acceptance of indemnity 99(Pt), dated 28 th
bond under SRO 987/(I)/ February, 2001.
99 dated 30.08.1999.
90 Sales tax. C. No. 3(15) STP
/2000, dated 12 th
91 Demand-cum-show cause
notice.
92 Custom duty/sales tax on
mineral water import.
93 Clarification regarding le
vy and chargeability of sa
les tax on lease given by
the mining department to
different persons on bid.
94 Exemption of sales tax on
import of fruits from
Afghanistan under Sixth
Schedule of the Sales Tax
Act, 1990.
95 Clarification regarding
exemption of sales tax on
tyres imported by M/s
PIA in terms of sixth
schedule to the Sales Tax
Act, 1990. [See also C. No.
March, 2001
C. No. 1/15-STT
/96 (Pt.II), dated
17 th March, 2001
C. No. 3(1) STP/
2000(Pt.2), dt.
29 th March, 2001.
C. No.1/243/STT
/99, dated 11 th
April, 2001
C. No.1/139-STT
/99, dated 20 th
April, 2001
C. No. 4(19)-SB
/94/30, dated 16 th
May, 2001
4/19-STB/94, dated 13 th
not imported as per deletion
program.
Cattle feed procured by
DG(P) is exempt which
includes oil cakes of cotton
seed and of maize (corn)
gram used as cattle feed.
De-hydrated onions if not
bottled, canned or packaged
are exempt from sales tax.
Sale of machinery to other
Registered personprovision
of SRO 987(I)/98
made applicable.
Methamidephes, Meno
crotophes and Cyperme
thrin are insecticides while
aluminum phos phide is a
fumigant and are exempt.
Letter C.No.1/51-STT/96
(Pt.II), is applicable to
pharmaceutical consignme
nts imported from
17.06.2000 up to26.07.2000
Non-trade mark water
exempt.
The leasing of land tracts
for the purpose of mining
does not constitute ‗supply‘
but is a ‗rental‘ service,
which is exempt.
Exemption available only
to ‗fresh fruit‘ and not to
‗dry fruit‘ imported from
Afghanistan.
Ruling issued by Sales Tax
Wing dated 13.03.2001 is
not affected by the ruling of
Customs Wing vide C.
No.1(71)Tar.II/88 dated
5.3.1997 which was based
on SRO 444(I)/96, dt
641
662
670
675
677
682
683
686
695