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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
terms of SRO 500(I)/<br />
2004 dated 12.06.2004<br />
151 SRO 531(I)/2005 dated<br />
06.06.2005.<br />
152 Import of pharmaceutical<br />
raw materials under SRO<br />
211(I)/2002 dated<br />
04.06.2002.<br />
153 Continued receipt of a<br />
large volume of form ‗s‘<br />
related unnecessary<br />
endorsements from the<br />
collectors of sales tax<br />
154 Continued receipt of a<br />
large volume of form ‗S‘<br />
related un-necessary<br />
endorsements from the<br />
Collectors of <strong>Sales</strong> <strong>Tax</strong>.<br />
155 Clarification regarding<br />
exemption of sales tax in<br />
terms of serial no. 69 of<br />
6 th schedule on import of<br />
road tractor for semi<br />
trailer of chapter 8701.<br />
156 Exemption of sales tax on<br />
plant and machinery<br />
imported under SRO<br />
27(I)/98 dated 17.1.1998.<br />
157 Clarification regarding<br />
notification Nos. 68(I)/<br />
2006, 69(I)/2006 both<br />
dated 28.1.2006<br />
158 Exemption of sales tax on<br />
plant and machinery<br />
imported under SRO<br />
27(I)/98 dated 17.1.1998.<br />
C. No. 2/106-<br />
STB /2005 dated<br />
20 th June, 2005<br />
C. No. 1/51-STT<br />
/96 dated 16 th<br />
July, 2005<br />
U. O. NO. 3(55)<br />
DRD/2004 dated<br />
2 nd August 2005<br />
C. No. 3(1) ST-<br />
L&P/05 dated 3 rd<br />
August 2005.<br />
C.No.2/106-STB<br />
/2005 dated 3 rd<br />
August, 2005<br />
U.O. No. 1/5-<br />
STT/2005 dated<br />
26 th December,<br />
2005<br />
C. No. 4/57-STB<br />
/97 dated 7 th<br />
January, 2006<br />
U.O. No. 1/5-<br />
STT /2005 dated<br />
19 th January,<br />
2006<br />
as annexure to board‘s<br />
letter dated 29.07.2004.<br />
Implementation of SRO<br />
531(I)/ 2005 held in<br />
abeyance. Supply of tractor<br />
parts by the authorized<br />
vendors chargeable to ST.<br />
Certificate from Ministry of<br />
Health is not required for<br />
release of consignments of<br />
pharmaceutical raw materi<br />
als without payment of sale<br />
tax vide SRO 673(I)/2005.<br />
Collectors may only send<br />
those cases to IOCO where<br />
the prevalent average of the<br />
industry is not known or are<br />
incorrect.<br />
References to Director (IO<br />
CO) may be made where<br />
the Collectorate is virtually<br />
unable to ascertain the accu<br />
racy of the declared input/<br />
output ratios.<br />
S. No. 69 of the 6 th Sched<br />
ule does not make any<br />
distinction between tract<br />
ors for agricultural or nonagricultural<br />
purposes. Exem<br />
ption on tractors imported<br />
under Transfer of Resid<br />
ence scheme admissible.<br />
Reference to Law and<br />
justice Division regarding<br />
exemption of sales tax on<br />
plant and machinery impor<br />
ted under SRO 27(I)/98.<br />
Expression ‗Rapeseed‘ used<br />
in the SRO 68(I)/2006 and<br />
69(I)/2006 shall include<br />
Canola seed.<br />
Reference to Law and<br />
Justice Div regarding exem<br />
ption of sales tax on plant<br />
and machinery imported<br />
1230<br />
1251<br />
1255<br />
1255<br />
1256<br />
1304<br />
1309<br />
1311
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 income tax etc – M/S. Sanson International (Pvt.)Ltd., Mirpur (A.K), IGM No.2034/02 dated 21-11-2002 Bill of Entry No. KAPRCH 107704 dated 15-03-2003. 142 Request to seek an urgent advice in respect of exemption on locally manufactured machinery under SRO 987(I)/99. 143 Issue regarding cotton ginning industries. 144 Procurementof machinery without payment of sales tax under SRO 505(I)/20 03, dated 07.06.2003 sub mission of under taking. 145 Request to issue clarifyca tion in respect of amnesty granted vide SRO 246(I) /2004 dated 05-05-2004. 146 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2004-2005. 147 GPA Bill 2004 and fiscal incentives at Gawadar. 148 Clarification regarding fixed amount of sales tax for processing fabric for the year 1998-99. 149 Admissibility of exempti -on of sales tax in terms of SRO 500(I)/2004 on import of spare parts. 150 Request to confirm that ‗lead panels‘ classifiable under HS 8531 liable to customs duty @ 5% adval are zero-rated in C. No. 3(9) STP /99 dated 19 th April, 2004 C. No. 3(13) STP /96 dated 30 th April, 2004 C. No. 1(247) STT/99, dated 5 th May, 2004 C. No. 3(10) ST- L&P/2003 dated 9th June, 2004 C. No. 1/33-STB /2004, dated 13 th June, 2004 U.O. No. 3(10) ST-L&P/04 dated 4 th October, 2004 C. No.4(84)STB /97 dated 2 nd December, 2004 C. No.3(13)St- L&P/04 Dated 13 th April, 2005 C. No. 3(13) St- L&P/2003 dated 13 th April, 2005 out project and installed in AJK. SRO 987(I)/99 was not issued before the <strong>Sales</strong> <strong>Tax</strong> (Adoption) Act, 1993 of AJK. Thus machinery is not exempt under the SRO or the Acts. Benefit of SRO 987(I)/99, dated 30-08-1999 is available to local supplies of plant and machinery. No exemption on waste cotton. Relaxation in limitation period to be consi dered after depositing ST. Transformers, metering panels and consumer panels are not eligible for exemption under SRO 505(I)/2003. Clarification in respect of amnesty granted vide SRO 246(I)/2004. Budget <strong>Instructions</strong> on exemption. Exemption and zero-rated in Gwadar SEZ. Deserving applicants to be given relief under SRO 392(I)/2001 on fulfillment of the conditions. Spare parts not covered under the definition of machinery do not qualify for zero-rating under SRO 500(I)/2004 dt 12.06.04. Benefit of zero-rating should not be denied on ground that the tariff heading is not mentioned in the indicative list appended 1030 1033 1048 1064 1093 1151 1171 1211 1211
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 terms of SRO 500(I)/ 2004 dated 12.06.2004 151 SRO 531(I)/2005 dated 06.06.2005. 152 Import of pharmaceutical raw materials under SRO 211(I)/2002 dated 04.06.2002. 153 Continued receipt of a large volume of form ‗s‘ related unnecessary endorsements from the collectors of sales tax 154 Continued receipt of a large volume of form ‗S‘ related un-necessary endorsements from the Collectors of <strong>Sales</strong> <strong>Tax</strong>. 155 Clarification regarding exemption of sales tax in terms of serial no. 69 of 6 th schedule on import of road tractor for semi trailer of chapter 8701. 156 Exemption of sales tax on plant and machinery imported under SRO 27(I)/98 dated 17.1.1998. 157 Clarification regarding notification Nos. 68(I)/ 2006, 69(I)/2006 both dated 28.1.2006 158 Exemption of sales tax on plant and machinery imported under SRO 27(I)/98 dated 17.1.1998. C. No. 2/106- STB /2005 dated 20 th June, 2005 C. No. 1/51-STT /96 dated 16 th July, 2005 U. O. NO. 3(55) DRD/2004 dated 2 nd August 2005 C. No. 3(1) ST- L&P/05 dated 3 rd August 2005. C.No.2/106-STB /2005 dated 3 rd August, 2005 U.O. No. 1/5- STT/2005 dated 26 th December, 2005 C. No. 4/57-STB /97 dated 7 th January, 2006 U.O. No. 1/5- STT /2005 dated 19 th January, 2006 as annexure to board‘s letter dated 29.07.2004. Implementation of SRO 531(I)/ 2005 held in abeyance. Supply of tractor parts by the authorized vendors chargeable to ST. Certificate from Ministry of Health is not required for release of consignments of pharmaceutical raw materi als without payment of sale tax vide SRO 673(I)/2005. Collectors may only send those cases to IOCO where the prevalent average of the industry is not known or are incorrect. References to Director (IO CO) may be made where the Collectorate is virtually unable to ascertain the accu racy of the declared input/ output ratios. S. No. 69 of the 6 th Sched ule does not make any distinction between tract ors for agricultural or nonagricultural purposes. Exem ption on tractors imported under Transfer of Resid ence scheme admissible. Reference to Law and justice Division regarding exemption of sales tax on plant and machinery impor ted under SRO 27(I)/98. Expression ‗Rapeseed‘ used in the SRO 68(I)/2006 and 69(I)/2006 shall include Canola seed. Reference to Law and Justice Div regarding exem ption of sales tax on plant and machinery imported 1230 1251 1255 1255 1256 1304 1309 1311
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sales tax on the manufacture and on
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Sales Tax Instructions, 2009 65 Sal
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Sales Tax Instructions, 2009 techno
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Sales Tax Instructions, 2009 made o
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Sales Tax Instructions, 2009 auctio
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Sales Tax Instructions, 2009 26 Sal
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Sales Tax Instructions, 2009 price
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Sales Tax Instructions, 2009 2 Adju
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Sales Tax Instructions, 2009 21 Sal
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Sales Tax Instructions, 2009 for Pa
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Sales Tax Instructions, 2009 value
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Sales Tax Instructions, 2009 SRO 65
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Sales Tax Instructions, 2009 manufa
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Sales Tax Instructions, 2009 3 Paym
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Sales Tax Instructions, 2009 SECTIO
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Sales Tax Instructions, 2009 used.
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Sales Tax Instructions, 2009 Genera
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Sales Tax Instructions, 2009 SECTIO
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Sales Tax Instructions, 2009 58 Iss
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Sales Tax Instructions, 2009 67 Imp
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Sales Tax Instructions, 2009 income
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Sales Tax Instructions, 2009 Order
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due-date payments‘ of sales tax.
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Sales Tax Instructions, 2009 50 Spe
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Sales Tax Instructions, 2009 damage
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Sales Tax Instructions, 2009 120 Sa
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Sales Tax Instructions, 2009 13-08-
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Sales Tax Instructions, 2009 extrac
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Sales Tax Instructions, 2009 releva
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 3. Whi
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Sales Tax Instructions, 2009 may be
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Sales Tax Instructions, 2009 Notifi
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 sales
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 Sales
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Sales Tax Instructions, 2009 THE SA
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 4. Tax
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 with t
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Sales Tax Instructions, 2009 dated
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Sales Tax Instructions, 2009 liquor
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Sales Tax Instructions, 2009 Tax Ac
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Sales Tax Instructions, 2009 sales
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Sales Tax Instructions, 2009 (viii)
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 ANNEX-
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Sales Tax Instructions, 2009 M/s. S
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Sales Tax Instructions, 2009 12 of
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 author
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 2. How
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 appeal
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Sales Tax Instructions, 2009 (i) It
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Sales Tax Instructions, 2009 Answer
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Sales Tax Instructions, 2009 (v) It
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 (b) (c
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Sales Tax Instructions, 2009 7.3 Th
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Sales Tax Instructions, 2009 Sixth
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 associ
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 copy t
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Sales Tax Instructions, 2009 teleco
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Sales Tax Instructions, 2009 invoic
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Sales Tax Instructions, 2009 (vii)
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Sales Tax Instructions, 2009 3. In
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Sales Tax Instructions, 2009 In the
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Sales Tax Instructions, 2009 Act, 1
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 (iii)
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Sales Tax Instructions, 2009 (viii)
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 sectio
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 (xxix)
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Sales Tax Instructions, 2009 3. In
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Sales Tax Instructions, 2009 2. It
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 iii) i
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Sales Tax Instructions, 2009 xii) C
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 sectio
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 (2) A
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Sales Tax Instructions, 2009 Collec
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prosecution evidence(s) available j
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Sales Tax Instructions, 2009 (xii)
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Sales Tax Instructions, 2009 value-
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Sales Tax Instructions, 2009 endors
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Sales Tax Instructions, 2009 987(I)
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Sales Tax Instructions, 2009 conver
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Sales Tax Instructions, 2009 2. As
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Sales Tax Instructions, 2009 C.No.2
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Sales Tax Instructions, 2009 review
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 dated
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 C.No.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 C.No.4
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 1. Hav
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(x) (xi) Sales Tax Instructions, 20
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 C.No.1
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 afores
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Sales Tax Instructions, 2009 The Ce
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Sales Tax Instructions, 2009 2. In
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 WASTAG
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Sales Tax Instructions, 2009 (D) To
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Sales Tax Instructions, 2009 servic
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 2. It
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 For an
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Sales Tax Instructions, 2009 allowe
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 basis
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Sales Tax Instructions, 2009 It is
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 23.07.
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Sales Tax Instructions, 2009 are in
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Sales Tax Instructions, 2009 SRO-50
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Sales Tax Instructions, 2009 respec
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 Any o
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 implem
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Sales Tax Instructions, 2009 throug
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 (5) Co
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 APTMA
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 5. Kee
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Sales Tax Instructions, 2009 (49) D
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 In cas
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Sales Tax Instructions, 2009 Total
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 input
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 3. DTR
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Sales Tax Instructions, 2009 7. Unl
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 person
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Sales Tax Instructions, 2009 With r
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 We are
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 Issue-
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Sales Tax Instructions, 2009 1. Obt
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Sales Tax Instructions, 2009 Check
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Sales Tax Instructions, 2009 Apply
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Sales Tax Instructions, 2009 1. Rel
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Sales Tax Instructions, 2009 2. Ret
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Sales Tax Instructions, 2009 [Furth
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Sales Tax Instructions, 2009 per ru
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Sales Tax Instructions, 2009 2. In
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Sales Tax Instructions, 2009 STEEL
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Sales Tax Instructions, 2009 4. The
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Sales Tax Instructions, 2009 PIA He
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Sales Tax Instructions, 2009 to Mr.
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Sales Tax Instructions, 2009 3. All
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 (E) SA
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Sales Tax Instructions, 2009 of val
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Sales Tax Instructions, 2009 Author
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Sales Tax Instructions, 2009 (b) (c
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Sales Tax Instructions, 2009 Audit
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Sales Tax Instructions, 2009 (i) (j
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Sales Tax Instructions, 2009 PART -
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Sales Tax Instructions, 2009 invari
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Sales Tax Instructions, 2009 manufa
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Sales Tax Instructions, 2009 1 5 of
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(v) (vi) Sales Tax Instructions, 20
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Sales Tax Instructions, 2009 (x) (x
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Sales Tax Instructions, 2009 (ii) (
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Sales Tax Instructions, 2009 I am d
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 /Quett
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 (oil r
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Sales Tax Instructions, 2009 10. Co
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 (ii) I
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Sales Tax Instructions, 2009 ―SPE
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 8475.1
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Sales Tax Instructions, 2009 (c) Fo
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 7. If
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Sales Tax Instructions, 2009 brand
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 basis.
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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Sales Tax Instructions, 2009 Sales
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 4 Addi
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Sales Tax Instructions, 2009 local
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Sales Tax Instructions, 2009 11. Mu
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Sales Tax Instructions, 2009 C.No.3
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