Sales Tax Instructions

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Sales Tax Instructions, 2009 Travel Tax have been merged into Federal Excise duty. As a result the rate of duty has been enhanced. Streamlining Measures (i) (ii) Presently, the time for payment of Federal Excise duty is different from that for sales tax. In order to harmonize the two taxes, the payment of excise duty has been linked with the time of supply of excisable goods. This will facilitate the reconciliation between the two taxes. Similarly, the time for payment of Federal excise duty has been synchronized with the time for payment of sales tax. Henceforth, excise duty shall be deposited by the 15 th of the following month. 2. The Collectors are requested to carefully study all budgetary amendments and notifications, etc. For their proper comprehension and application, the taxpayers may also be provided guidance by holding seminars and workshops. In case of any ambiguity regarding implementation of budgetary measures, the Board may be approached immediately for clarification and guidance. [Issued by CBR under the signature of Mr.Wajid Ali, Secretary (ST&FE Budget), addressed to the Collector, LTU /(Audit)/ (Enforcement) Karachi, Enforcement/ Hqrs., Lahore / Gujranwala/Rawalpindi/Faisalabad/Peshawar/Hyderabad/Quetta/Multan. Copy to Collector of Customs,MCC/Appraisement/Preventiv/Export/PortQasim/Lahore/Faisalabad/Rawalpindi/Pesha war /Sambrial (Sialkot).] ******** C. NO.3(09)S(LEGAL-IDT)/2007 DATED 12 TH JUNE, 2007 SUBJECT: CHARGEABILITY OF SALES TAX ON SALE OF FIXED ASSETS LATEST JUDGMENT OF SUPREME COURT OF PAKISTAN I am directed to enclose a copy of Honourable Supreme Court of Pakistan‘s Judgment dated 05.03.2007 in Write petitions Nos. 2687 to 269610/01 and C.A.No.551 & 552/02 etc. (in case of M/s. Sanghar Sugar Mills etc.) and to convey that in the said judgment the apex court has held that the fixed assets referred in the cases are taxable goods and comes within the ambit of taxable supply and liable to the levy of sales tax. Therefore, the cases finalized can be reviewed in the light of the judgment and in accordance with the law. [Issued by C. B. R., under the signature of Mr. Nawab Khan, Secretary (Legal-IDT), addressed to the Director General, Customs, ST & FE, Islamabad, the Collector of Customs, ST & FE, Hyderabad/ Quetta/ Multan, the Collector of Sales Tax & Federal Excise, Lahore/ Rawalpindi/ Enforcement/ HQ Audit, Karachi/ Peshawar and the Collector, Large taxpayers Unit (LTU, Lahore/ Karachi.]
IN THE SUPREME COURT OF PAKISTAN (APPELLATE JURISDICTION) Sales Tax Instructions, 2009 PRESENT: Mr. Justice Iftikhar Muhammad Chaudhry, CJ Mr. Justice Faqir Muhammad Khokar Mr. Justice Main Shakirullah Jan CIVIL APPEALS NOS. 2786 OF 2001, CIVIL APPEAL NO.551 AND 552 OF 2002, CIVIL APPEALS NO.2087 TO 2094, CIVIL APPEAL NO.791 OF 2005, C. A. NO. 152 OF 2005 AND C. A. 43 OF 2005, CMA NO.2627, 2628 OF 2005 IN C. A. NOS. 43 AND 152 OF 2005 (On appeal from the judgment and orders dated 25.09.2001 passed by the High Court of Sindh at Karachi in S.T. Appeals No. 52 to 63 of 2001, dated 24.08.2004 passed by the High Court of Sindh at Karachi in S.T.A. No.47 of 2003, dated 12.08.2004 in S.T.A. No.196 of 2003, 24.08.2004 in STA No.42 to 44 of 2004, 46 of 2004, 48 of 2004, 45 of 2004 and dated 18.05.2004 passed by the High Court of Sindh at Karachi in STA No.104 of 2002 and 28.10.2002 passed by the Lahore High Court, Rawalpindi Bench in STA No.89 of 2002 and 26.11.2002 passed by the Lahore High Court, Rawalpindi bench in Customs Appeal No.45 of 2002.) JUDGMENT: MIAN SHAKIRULLAH JAN:- The appellants, Collector of Customs, Sales tax and Excuse through all the appeals, by leave of the Court made a prayer for setting at naught the judgments of the Sindh High Court, Karachi whereby while maintaining the order of the Customs, Sales Tax & Central Excise Appellate Tribunal, Karachi Bench and that of the Lahore High Court, Rawalpindi Bench, whereby it was held that the supply/sale of old machinery, equipment sold by the respondent were not liable to the charge of Sales Tax, under the Sales Tax Act, 1990 (hereinafter referred to as ‗ACT‘) and the appeals were dismissed. 2. By this common judgment, we propose to dispose of / decide Civil Appeals No.2687 to 2696 of 2001, Civil Appeal No. 551 and 552 of 2002 as have arisen from a common judgment / order, Civil Appeals No.2087 to 2094 and Civil Appeal No.791 of 2005 as have been decided on the basis of the judgment impugned in the aforesaid appeals. 3. Though, common question of law are involved in all these cases with almost identical facts, however, for the sake of convenience and proper understanding, the facts, where they are necessary, in short also to be referred in each case. …………………………………………………………. ……………………………………………………………. 24. Looking it from a different angle whenever there is a taxable supply made by a registered person in the course of a taxable activity sales tax will have to be levied and if any exemption i.e., the supply is not liable to the levy of the sales tax, is claimed then it is for the person so pleads to show that the same is covered under the exemption clauses. There is no legal provision excluding the sale of old plant and machinery, vehicles or scrap from the purview of taxable supply. These goods were purchased by the respondents in the course of their taxable activity, their sale cannot be considered as a transaction which is divorced from their normal business and that the said goods are business assets of the respondents and both their purchase and sale is a part of their normal business activity. The Act makes no distinction between the goods supplied by a registered person in the normal and continuous course of business activity as frequent and constant supply or otherwise and there can be no exemption on presumptions. The disposal of fixed assets, scarp by a
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Sales Tax Instructions, 2009 4. It
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Sales Tax Instructions, 2009 (c) th
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Sales Tax Instructions, 2009 [Amend
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Sales Tax Instructions, 2009 (24) S
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\ Sales Tax Instructions, 2009 June
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Sales Tax Instructions, 2009 (10) T
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Sales Tax Instructions, 2009 10. SR
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Sales Tax Instructions, 2009 (c)
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Sales Tax Instructions, 2009 13. Ot
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(v) (vi) (vii) Sales Tax Instructio
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 Revenu
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Sales Tax Instructions, 2009 Water
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Sales Tax Instructions, 2009 3. You
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value and give reference of the Bil
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Sales Tax Instructions, 2009 Mr.Per
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Sales Tax Instructions, 2009 C.No.1
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31. Floppy discs (8523.2010). Sales
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Sales Tax Instructions, 2009 3. Whi
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 (d) In
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Sales Tax Instructions, 2009 may be
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Akhtar Ali, Secretary (STB), Centra
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Sales Tax Instructions, 2009 Baloch
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Sales Tax Instructions, 2009 (iii)
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Sales Tax Instructions, 2009 10. Pa
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Sales Tax Instructions, 2009 C. B.
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Sales Tax Instructions, 2009 C. B.
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Sales Tax Instructions, 2009 6. If
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Sales Tax Instructions, 2009 What i
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Sales Tax Instructions, 2009 -- you
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Sales Tax Instructions, 2009 -- in
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Sales Tax Instructions, 2009 -- sal
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Sales Tax Instructions, 2009 Buyer
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Sales Tax Instructions, 2009 7. Can
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(09-A) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 admiss
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Sales Tax Instructions, 2009 Notifi
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Sales Tax Instructions, 2009 contin
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Sales Tax Instructions, 2009 certif
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Sales Tax Instructions, 2009 1997 w
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Sales Tax Instructions, 2009 LAHORE
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Sales Tax Instructions, 2009 4. Tax
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Sales Tax Instructions, 2009 (a) (b
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Sales Tax Instructions, 2009 tariff
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 of Sal
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Sales Tax Instructions, 2009 STAGE
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Sales Tax Instructions, 2009 NOTIFI
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Sales Tax Instructions, 2009 and th
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Sales Tax Instructions, 2009 2. As
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Sales Tax Instructions, 2009 (a) th
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Sales Tax Instructions, 2009 2. Wit
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Sales Tax Instructions, 2009 STOCKI
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(viii) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 JUNE 1
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Sales Tax Instructions, 2009 2. How
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Karachi. SUB: Sales Tax Instruction
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Sales Tax Instructions, 2009 the Sa
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Sales Tax Instructions, 2009 had be
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Sales Tax Instructions, 2009 NON-AC
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Sales Tax Instructions, 2009 regist
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The Secretary (STT), (Sales Tax Win
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Sales Tax Instructions, 2009 APEX/C
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Sales Tax Instructions, 2009 as a r
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Sales Tax Instructions, 2009 import
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Sales Tax Instructions, 2009 2. Thi
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CERTIFICATE. Sales Tax Instructions
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(b) (c) (d) Sales Tax Instructions,
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Sales Tax Instructions, 2009 office
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Sales Tax Instructions, 2009 No.F.2
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Sales Tax Instructions, 2009 The un
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Sales Tax Instructions, 2009 to reg
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Sales Tax Instructions, 2009 3. Lah
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Sales Tax Instructions, 2009 Financ
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Sales Tax Instructions, 2009 Lahore
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Sales Tax Instructions, 2009 In vie
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Sales Tax Instructions, 2009 (ii) t
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Sales Tax Instructions, 2009 Vol-2
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Sales Tax Instructions, 2009 3. In
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Sales Tax Instructions, 2009 No.1(8
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Sales Tax Instructions, 2009 plaste
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Sales Tax Instructions, 2009 ______
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(ii) (iii) (iv) (v) (vi) (vii) Sale
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Thanking you. Yours truly, Abdul La
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Sales Tax Instructions, 2009 with t
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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 (viii)
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Note: Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 6. Alu
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Sales Tax Instructions, 2009 of non
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Sales Tax Instructions, 2009 SRO No
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Sales Tax Instructions, 2009 Mr. Ta
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Sales Tax Instructions, 2009 (i) as
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Sales Tax Instructions, 2009 catego
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Sales Tax Instructions, 2009 tax on
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Sales Tax Instructions, 2009 3. Con
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Sales Tax Instructions, 2009 (2) Ex
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Sales Tax Instructions, 2009 II)/JD
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Sales Tax Instructions, 2009 also c
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Sales Tax Instructions, 2009 achiev
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Mr. M. Iqbal Farid Chairman, Centra
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Sales Tax Instructions, 2009 4. Ame
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(b) \ Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 Copy o
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Sales Tax Instructions, 2009 Yours
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(b) (c) (d) (e) Sales Tax Instructi
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Sales Tax Instructions, 2009 With r
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Sales Tax Instructions, 2009 \No.2(
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Sales Tax Instructions, 2009 1. Sho
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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 author
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S.N o Name of Ginning Unit(s) from
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1-A) Sales Tax Instructions, 2009 W
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Sales Tax Instructions, 2009 of add
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Sales Tax Instructions, 2009 Eversi
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Sales Tax Instructions, 2009 (ii) A
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Sales Tax Instructions, 2009 C.No.
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Sales Tax Instructions, 2009 1) the
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Sales Tax Instructions, 2009 have t
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(i) (ii) Sales Tax Instructions, 20
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Sales Tax Instructions, 2009 THE ST
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Sales Tax Instructions, 2009 ii) Th
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Sales Tax Instructions, 2009 expend
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Sales Tax Instructions, 2009 purpos
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Sales Tax Instructions, 2009 about
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(ii) Sales Tax Instructions, 2009 j
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2. 3. Dumentatio n of National Econ
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10. Survey Techniques
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Sales Tax Instructions, 2009 2. Mr.
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Sales Tax Instructions, 2009 ―tax
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Sales Tax Instructions, 2009 Notifi
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Sales Tax Instructions, 2009 Provid
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Sales Tax Instructions, 2009 sale,
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measures taken: Sales Tax Instructi
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Sales Tax Instructions, 2009 AND WH
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Sales Tax Instructions, 2009 (a) Cu
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Sales Tax Instructions, 2009 2. Int
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Sales Tax Instructions, 2009 6. Ser
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Sales Tax Instructions, 2009 3. Sco
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Sales Tax Instructions, 2009 (a) up
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Sales Tax Instructions, 2009 Servic
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Sales Tax Instructions, 2009 SINDH
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Sales Tax Instructions, 2009 ―dis
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Sales Tax Instructions, 2009 furnac
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Sales Tax Instructions, 2009 been e
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(iv) Sales Tax Instructions, 2009 I
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Sales Tax Instructions, 2009 [Withd
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Sales Tax Instructions, 2009 conduc
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Sales Tax Instructions, 2009 conduc
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Sales Tax Instructions, 2009 govern
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Sales Tax Instructions, 2009 (g) S.
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(iv) Sales Tax Instructions, 2009 o
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Sales Tax Instructions, 2009 with s
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Sales Tax Instructions, 2009 2. Sin
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Sales Tax Instructions, 2009 (ST-L&
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Sales Tax Instructions, 2009 and wo
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(ii) Sales Tax Instructions, 2009 M
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Sales Tax Instructions, 2009 (i) As
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Sales Tax Instructions, 2009 Law an
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Sales Tax Instructions, 2009 For th
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Sales Tax Instructions, 2009 admiss
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Sales Tax Instructions, 2009 UPTO 4
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Sales Tax Instructions, 2009 appeal
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Yours faithfully For Meezan Enterpr
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Sales Tax Instructions, 2009 commer
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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 7.3 Th
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Sales Tax Instructions, 2009 Sixth
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Sales Tax Instructions, 2009 (ii) (
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Sales Tax Instructions, 2009 Custom
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Sales Tax Instructions, 2009 associ
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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 In the
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Sales Tax Instructions, 2009 ii) ii
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Sales Tax Instructions, 2009 x) Eac
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Sales Tax Instructions, 2009 Servic
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(iii) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 (SUB-P
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Sales Tax Instructions, 2009 3. For
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prosecution evidence(s) available j
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Sales Tax Instructions, 2009 for co
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Sales Tax Instructions, 2009 endors
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Sales Tax Instructions, 2009 taxabl
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Sales Tax Instructions, 2009 (d) se
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Sales Tax Instructions, 2009 busine
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Sales Tax Instructions, 2009 exclud
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Sales Tax Instructions, 2009 ascert
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Sales Tax Instructions, 2009 observ
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Sales Tax Instructions, 2009 (ix) I
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Sales Tax Instructions, 2009 enclos
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Sales Tax Instructions, 2009 THE EX
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Sales Tax Instructions, 2009 invoic
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Sales Tax Instructions, 2009 Discus
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Sales Tax Instructions, 2009 condem
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Sales Tax Instructions, 2009 (vi) I
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Sales Tax Instructions, 2009 (e) (f
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Sales Tax Instructions, 2009 8. MIS
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Sales Tax Instructions, 2009 Explan
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Sales Tax Instructions, 2009 Necess
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Sales Tax Instructions, 2009 In ord
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Sales Tax Instructions, 2009 (xxix)
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Sales Tax Instructions, 2009 Export
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Sales Tax Instructions, 2009 leased
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Sales Tax Instructions, 2009 theref
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Sales Tax Instructions, 2009 iii) i
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Sales Tax Instructions, 2009 even n
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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 (d) se
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Sales Tax Instructions, 2009 a regi
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Sales Tax Instructions, 2009 conver
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Sales Tax Instructions, 2009 review
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Sales Tax Instructions, 2009 Mohamm
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Sales Tax Instructions, 2009 C.No.
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Sales Tax Instructions, 2009 circul
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Sales Tax Instructions, 2009 i) pha
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Sales Tax Instructions, 2009 ______
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Sales Tax Instructions, 2009 1. Hav
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Sales Tax Instructions, 2009 bills
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Sales Tax Instructions, 2009 ENCLOS
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(x) (xi) Sales Tax Instructions, 20
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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 (1) (2
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Sales Tax Instructions, 2009 iii) I
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Sales Tax Instructions, 2009 and sh
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Sales Tax Instructions, 2009 C.NO.
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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 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 basis
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Sales Tax Instructions, 2009 are in
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Sales Tax Instructions, 2009 SRO-50
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(xvi) Sales Tax Instructions, 2009
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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 (iv) (
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Sales Tax Instructions, 2009 Any o
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Sales Tax Instructions, 2009 3. Adj
Page 1979 and 1980:
Sales Tax Instructions, 2009 1. Exa
Page 1981 and 1982:
Sales Tax Instructions, 2009 b) Amo
Page 1983 and 1984:
Sales Tax Instructions, 2009 implem
Page 1985 and 1986:
Sales Tax Instructions, 2009 throug
Page 1987 and 1988:
Page 1989 and 1990:
Sales Tax Instructions, 2009 For su
Page 1991 and 1992:
Sales Tax Instructions, 2009 nature
Page 1993 and 1994:
Page 1995 and 1996:
Sales Tax Instructions, 2009 AREAS.
Page 1997 and 1998:
Page 1999 and 2000:
Page 2001 and 2002:
Page 2003 and 2004:
Sales Tax Instructions, 2009 (v) In
Page 2005 and 2006:
Sales Tax Instructions, 2009 addres
Page 2007 and 2008:
Page 2009 and 2010:
Page 2011 and 2012:
Sales Tax Instructions, 2009 (5) Co
Page 2013 and 2014:
Sales Tax Instructions, 2009 4. Rul
Page 2015 and 2016:
Sales Tax Instructions, 2009 order
Page 2017 and 2018:
Page 2019 and 2020:
Page 2021 and 2022:
Sales Tax Instructions, 2009 APTMA
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Page 2025 and 2026:
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Sales Tax Instructions, 2009 5. Kee
Page 2029 and 2030:
Sales Tax Instructions, 2009 period
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Sales Tax Instructions, 2009 DTRE a
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Sales Tax Instructions, 2009 DTRE R
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Sales Tax Instructions, 2009 (49) D
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Sales Tax Instructions, 2009 seem t
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Sales Tax Instructions, 2009 export
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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 3. DTR
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Sales Tax Instructions, 2009 7. Unl
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Sales Tax Instructions, 2009 person
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Sales Tax Instructions, 2009 We are
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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 Stock
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Sales Tax Instructions, 2009 From n
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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 STEEL
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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 (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 NIC No
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Sales Tax Instructions, 2009 Audit
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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 (h) (i
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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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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 /Quett
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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
Page 2163 and 2164:
Sales Tax Instructions, 2009 ―SPE
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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 7. If
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Sales Tax Instructions, 2009 brand
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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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Page 2191 and 2192:
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 Import
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Sales Tax Instructions, 2009 cotton
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 was re
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Sales Tax Instructions, 2009 Centra
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Sales Tax Instructions, 2009 weight
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Sales Tax Instructions, 2009 Counci
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Sales Tax Instructions, 2009 ‗STR
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Sales Tax Instructions, 2009 return
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Sales Tax Instructions, 2009 C O M
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Sales Tax Instructions, 2009 conces
Page 2249 and 2250:
Sales Tax Instructions, 2009 Preser
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Page 2257 and 2258:
Sales Tax Instructions, 2009 requis
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Sales Tax Instructions, 2009 1. Sco
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Sales Tax Instructions, 2009 II. (i
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(v) (vi) Sales Tax Instructions, 20
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Sales Tax Instructions, 2009 other
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Sales Tax Instructions, 2009 MEDTRA
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Sales Tax Instructions, 2009 copy o
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Sales Tax Instructions, 2009 UNDER
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Sales Tax Instructions, 2009 Hydera
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Sales Tax Instructions, 2009 39 Dee
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Sales Tax Instructions, 2009 not be
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Sales Tax Instructions, 2009 which
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Sales Tax Instructions, 2009 questi
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Sales Tax Instructions, 2009 all pu
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Sales Tax Instructions, 2009 Ltd 23
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Sales Tax Instructions, 2009 the sa
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Sales Tax Instructions, 2009 instru
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Sales Tax Instructions, 2009 plant
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Sales Tax Instructions, 2009 (03) I
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Sales Tax Instructions, 2009 the de
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Sales Tax Instructions, 2009 ―FE-
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Sales Tax Instructions, 2009 genuin
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Sales Tax Instructions, 2009 case t
Page 2355 and 2356:
Sales Tax Instructions, 2009 (1999-
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Sales Tax Instructions, 2009 Moreov
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Sales Tax Instructions, 2009 10. Ne
Page 2377 and 2378:
Sales Tax Instructions, 2009 Proced
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Sales Tax Instructions, 2009 2. Aft
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Sales Tax Instructions, 2009 Sl. No
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Sales Tax Instructions, 2009 (See a
Page 2387 and 2388:
Sales Tax Instructions, 2009 Permit
Page 2389 and 2390:
PAPERS. Sales Tax Instructions, 200
Page 2391 and 2392:
Page 2393 and 2394:
Page 2395 and 2396:
(iv) (v) Sales Tax Instructions, 20
Page 2397 and 2398:
(a) Sales Tax Instructions, 2009 co
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Sales Tax Instructions, 2009 (m)
Page 2401 and 2402:
Sales Tax Instructions, 2009 2. Bei
Page 2403 and 2404:
Sales Tax Instructions, 2009 Islama
Page 2405 and 2406:
Page 2407 and 2408:
Page 2409 and 2410:
Page 2411 and 2412:
Page 2413 and 2414:
Page 2415 and 2416:
Sales Tax Instructions, 2009 City C
Page 2417 and 2418:
Sales Tax Instructions, 2009 contra
Page 2419 and 2420:
ENCLOSURE-III To: From: Member Sale
Page 2421 and 2422:
Sales Tax Instructions, 2009 which
Page 2423 and 2424:
Sales Tax Instructions, 2009 Defenc
Page 2425 and 2426:
Page 2427 and 2428:
Sales Tax Instructions, 2009 [Resci
Page 2429 and 2430:
Sales Tax Instructions, 2009 (2) Ze
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Page 2433 and 2434:
Sales Tax Instructions, 2009 III. (
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Page 2437 and 2438:
Page 2439 and 2440:
Sales Tax Instructions, 2009 with t
Page 2441 and 2442:
Sales Tax Instructions, 2009 ate Hy
Page 2443 and 2444:
Sales Tax Instructions, 2009 carefu
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Page 2447 and 2448:
Page 2449 and 2450:
Sales Tax Instructions, 2009 You ar
Page 2451 and 2452:
Page 2453 and 2454:
Page 2455 and 2456:
Page 2457 and 2458:
Sales Tax Instructions, 2009 12. Co
Page 2459 and 2460:
Sales Tax Instructions, 2009 Sugar
Page 2461 and 2462:
(b) (c) Sales Tax Instructions, 200
Page 2463 and 2464:
Page 2465 and 2466:
Sales Tax Instructions, 2009 A regi
Page 2467 and 2468:
Page 2469 and 2470:
SALES TAX ACT, 1990 Sales Tax Instr
Page 2471 and 2472:
Sales Tax Instructions, 2009 6. Pay
Page 2473 and 2474:
Sales Tax Instructions, 2009 I decl
Page 2475 and 2476:
Sales Tax Instructions, 2009 provis
Page 2477 and 2478:
Sales Tax Instructions, 2009 8. SHO
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Page 2481 and 2482:
Page 2483 and 2484:
Sales Tax Instructions, 2009 (b) go
Page 2485 and 2486:
Page 2487 and 2488:
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Sales Tax Instructions, 2009 additi
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(viii) Sales Tax Instructions, 2009
Page 2493 and 2494:
Sales Tax Instructions, 2009 IN THE
Page 2495 and 2496:
Sales Tax Instructions, 2009 It def
Page 2497 and 2498:
Sales Tax Instructions, 2009 partic
Page 2499 and 2500:
Sales Tax Instructions, 2009 legisl
Page 2501 and 2502:
NAME ADDRESS REG. NO. OF THE TAXPAY
Page 2503 and 2504:
Sales Tax Instructions, 2009 of the
Page 2505 and 2506:
Sales Tax Instructions, 2009 (g) af
Page 2507 and 2508:
Sales Tax Instructions, 2009 applic
Page 2509 and 2510:
Sales Tax Instructions, 2009 (10) T
Page 2511 and 2512:
Sales Tax Instructions, 2009 consum
Page 2513 and 2514:
Page 2515 and 2516:
Sales Tax Instructions, 2009 AN ORD
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Sales Tax Instructions, 2009 etc. a
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Sales Tax Instructions, 2009 consum
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Sales Tax Instructions, 2009 policy
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Sales Tax Instructions, 2009 3. (Pr
Page 2531 and 2532:
Page 2533 and 2534:
Page 2535 and 2536:
Sales Tax Instructions, 2009 enclos
Page 2537 and 2538:
Sales Tax Instructions, 2009 falls
Page 2539 and 2540:
Page 2541 and 2542:
Sales Tax Instructions, 2009 (vi) S
Page 2543 and 2544:
Page 2545 and 2546:
Department / Cantonment Board Devel
Page 2547 and 2548:
3 rd day 4 th day Record under Sale
Page 2549 and 2550:
8. Stock Taking & Inventory Managem
Page 2551 and 2552:
Sales Tax Instructions, 2009 11. Mu
Page 2553 and 2554:
Page 2555 and 2556:
Sales Tax Instructions, 2009 ―tax
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Page 2559 and 2560:
Page 2561 and 2562:
Sales Tax Instructions, 2009 please
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Sales Tax Instructions, 2009 commit
Page 2565 and 2566:
Sales Tax Instructions, 2009 charge
Page 2567 and 2568:
measures taken: Sales Tax Instructi
Page 2569 and 2570:
Page 2571 and 2572:
Sales Tax Instructions, 2009 AND WH
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Sales Tax Instructions, 2009 (e) Cu
Page 2575 and 2576:
Sales Tax Instructions, 2009 2. Int
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Page 2579 and 2580:
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Sales Tax Instructions, 2009 (i) is
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Sales Tax Instructions, 2009 VIDE E
Page 2585 and 2586:
Sales Tax Instructions, 2009 ―The
Page 2587 and 2588:
Sales Tax Instructions, 2009 WHEREA
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Sales Tax Instructions, 2009 2. Adv
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Sales Tax Instructions, 2009 vehicl
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Page 2597 and 2598:
Page 2599 and 2600:
SUBJECT:- Sales Tax Instructions, 2
Page 2601 and 2602:
Sales Tax Instructions, 2009 8. Ame
Page 2603 and 2604:
Sales Tax Instructions, 2009 Presen
Page 2605 and 2606:
Sales Tax Instructions, 2009 Conseq
Page 2607 and 2608:
Page 2609 and 2610:
Sales Tax Instructions, 2009 Since
Page 2611 and 2612:
Page 2613 and 2614:
Sales Tax Instructions, 2009 (6) SA
Page 2615 and 2616:
Sales Tax Instructions, 2009 2. Thu
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Sales Tax Instructions, 2009 7. Kee
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Page 2625 and 2626:
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Sales Tax Instructions, 2009 state
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Sales Tax Instructions, 2009 As pre
Page 2635 and 2636:
Sales Tax Instructions, 2009 Centra
Page 2637 and 2638:
Sales Tax Instructions, 2009 VERSUS
Page 2639 and 2640:
Page 2641 and 2642:
Sales Tax Instructions, 2009 S.NO.
Page 2643 and 2644:
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Sales Tax Instructions, 2009 may be
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Sales Tax Instructions, 2009 receip
Page 2651 and 2652:
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Sales Tax Instructions, 2009 ground
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Sales Tax Instructions, 2009 Orders
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Sales Tax Instructions, 2009 existi
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Sales Tax Instructions, 2009 supply
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Sales Tax Instructions, 2009 Questi
Page 2671 and 2672:
Sales Tax Instructions, 2009 (v) It
Page 2673 and 2674:
Page 2675 and 2676:
Sales Tax Instructions, 2009 My Dea
Page 2677 and 2678:
Sales Tax Instructions, 2009 (c) (d
Page 2679 and 2680:
Sales Tax Instructions, 2009 7.14 C
Page 2681 and 2682:
Sales Tax Instructions, 2009 access
Page 2683 and 2684:
Sales Tax Instructions, 2009 ―For
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Sales Tax Instructions, 2009 tax pe
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Sales Tax Instructions, 2009 not
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Sales Tax Instructions, 2009 The Ma
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Sales Tax Instructions, 2009 Data P
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Sales Tax Instructions, 2009 ―For
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Sales Tax Instructions, 2009 furthe
Page 2713 and 2714:
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Sales Tax Instructions, 2009 organi
Page 2717 and 2718:
Sales Tax Instructions, 2009 Areas,
Page 2719 and 2720:
Sales Tax Instructions, 2009 You ar
Page 2721 and 2722:
Page 2723 and 2724:
Sales Tax Instructions, 2009 condit
Page 2725 and 2726:
(liv) (lv) (lvi) (lvii) Sales Tax I
Page 2727 and 2728:
Sales Tax Instructions, 2009 became
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B. WHAT IS FLYING INVOICE? Sales Ta
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Sales Tax Instructions, 2009 the am
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Sales Tax Instructions, 2009 The Co
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Sales Tax Instructions, 2009 2. S.R
Page 2739 and 2740:
Sales Tax Instructions, 2009 v) The
Page 2741 and 2742:
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Sales Tax Instructions, 2009 A ques
Page 2745 and 2746:
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Sales Tax Instructions, 2009 to 3%
Page 2749 and 2750:
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Page 2753 and 2754:
Sales Tax Instructions, 2009 (6) Fr
Page 2755 and 2756:
Sales Tax Instructions, 2009 these
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Sales Tax Instructions, 2009 w.e.f.
Page 2759 and 2760:
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Sales Tax Instructions, 2009 the Fe
Page 2763 and 2764:
Sales Tax Instructions, 2009 jewell
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Sales Tax Instructions, 2009 AN ORD
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Sales Tax Instructions, 2009 passed
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Sales Tax Instructions, 2009 Issued
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Sales Tax Instructions, 2009 2. Sin
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9. Importers. Sales Tax Instruction
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Sales Tax Instructions, 2009 is ava
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Sales Tax Instructions, 2009 cannot
Page 2807 and 2808:
Sales Tax Instructions, 2009 be all
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Page 2811 and 2812:
Sales Tax Instructions, 2009 (v) (v
Page 2813 and 2814:
METER (9028.3000) Sales Tax Instruc
Page 2815 and 2816:
Sales Tax Instructions, 2009 separa
Page 2817 and 2818:
Page 2819 and 2820:
Sales Tax Instructions, 2009 Query
Page 2821 and 2822:
Page 2823 and 2824:
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Sales Tax Instructions, 2009 Taxpay
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Sales Tax Instructions, 2009 number
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Sales Tax Instructions, 2009 (d) (e
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Sales Tax Instructions, 2009 Faisal
Page 2841 and 2842:
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Sales Tax Instructions, 2009 The Ce
Page 2845 and 2846:
Sales Tax Instructions, 2009 ingred
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Sales Tax Instructions, 2009 205 Mu
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Sales Tax Instructions, 2009 Branch
Page 2851 and 2852:
Sales Tax Instructions, 2009 & Addr
Page 2853 and 2854:
Sales Tax Instructions, 2009 L&P),
Page 2855 and 2856:
Sales Tax Instructions, 2009 claime
Page 2857 and 2858:
Page 2859 and 2860:
Page 2861 and 2862:
S.No. Designation No. of Posts 1. R
Page 2863 and 2864:
Sales Tax Instructions, 2009 REQUIS
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Sales Tax Instructions, 2009 (Hqrs.
Page 2867 and 2868:
Sales Tax Instructions, 2009 field
Page 2869 and 2870:
Sales Tax Instructions, 2009 (v) (v
Page 2871 and 2872:
Page 2873 and 2874:
Sales Tax Instructions, 2009 taxpay
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Sales Tax Instructions, 2009 • Bu
Page 2877 and 2878:
Sales Tax Instructions, 2009 • Ze
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Sales Tax Instructions, 2009 • Al
Page 2881 and 2882:
Sales Tax Instructions, 2009 To co
Page 2883 and 2884:
Sales Tax Instructions, 2009 introd
Page 2885 and 2886:
Sales Tax Instructions, 2009 The m
Page 2887 and 2888:
Sales Tax Instructions, 2009 Sect
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Sales Tax Instructions, 2009 The c
Page 2891 and 2892:
Page 2893 and 2894:
Sales Tax Instructions, 2009 11. Po
Page 2895 and 2896:
Sales Tax Instructions, 2009 C. No.
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Sales Tax Instructions, 2009 his re
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Sales Tax Instructions, 2009 No re
Page 2903 and 2904:
Sales Tax Instructions, 2009 months
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Page 2907 and 2908:
Page 2909 and 2910:
AND SRO 70(I)/2006. Sales Tax Instr
Page 2911 and 2912:
Sales Tax Instructions, 2009 negati
Page 2913 and 2914:
Sales Tax Instructions, 2009 1. OPE
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Page 2917 and 2918:
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Sales Tax Instructions, 2009 Excise
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Sales Tax Instructions, 2009 NAME _
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Sales Tax Instructions, 2009 indust
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Sales Tax Instructions, 2009 Multan
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Sales Tax Instructions, 2009 Multan
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Sales Tax Instructions, 2009 DAILY
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Sales Tax Instructions, 2009 *(The
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Sales Tax Instructions, 2009 R O 5
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Sales Tax Instructions, 2009 I T E
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Page 2965 and 2966:
Page 2967 and 2968: Sales Tax Instructions, 2009 3. The
Page 2969 and 2970: Sales Tax Instructions, 2009 3. As
Page 2971 and 2972: Sales Tax Instructions, 2009 [Issue
Page 2973 and 2974: Sales Tax Instructions, 2009 3. BLA
Page 2977 and 2978: Sales Tax Instructions, 2009 Check
Page 2979 and 2980: Sales Tax Instructions, 2009 C.NO.3
Page 2981 and 2982: Sales Tax Instructions, 2009 sector
Page 2983 and 2984: Sales Tax Instructions, 2009 suppli
Page 2985 and 2986: Sales Tax Instructions, 2009 6. Ano
Page 2989 and 2990: Sales Tax Instructions, 2009 report
Page 2991 and 2992: Sales Tax Instructions, 2009 SUBJEC
Page 2993 and 2994: Sales Tax Instructions, 2009 only b
Page 2995 and 2996: Sales Tax Instructions, 2009 INTERN
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Page 2999 and 3000: Sales Tax Instructions, 2009 022-46
Page 3001 and 3002: Sales Tax Instructions, 2009 2. It
Page 3003 and 3004: Sales Tax Instructions, 2009 respec
Page 3005 and 3006: Sales Tax Instructions, 2009 2. All
Page 3007 and 3008: Sales Tax Instructions, 2009 OVER-R
Page 3009 and 3010: Sales Tax Instructions, 2009 the de
Page 3011 and 3012: Sales Tax Instructions, 2009 It has
Page 3013 and 3014: Sales Tax Instructions, 2009 I am d
Page 3015 and 3016: Sales Tax Instructions, 2009 (iii)
Page 3017: Sales Tax Instructions, 2009 (x) (x
Page 3021 and 3022: Sales Tax Instructions, 2009 Austra
Page 3023 and 3024: Sales Tax Instructions, 2009 Collec
Page 3027 and 3028: Sales Tax Instructions, 2009 ******
Page 3029 and 3030: Sales Tax Instructions, 2009 5. The
Page 3031 and 3032: Sales Tax Instructions, 2009 (vii)
Page 3033 and 3034: Sales Tax Instructions, 2009 It
Page 3035 and 3036: Sales Tax Instructions, 2009 either
Page 3037 and 3038: Sales Tax Instructions, 2009 (v) (v
Page 3039 and 3040: Sales Tax Instructions, 2009 (ii) R
Page 3041 and 3042: Sales Tax Instructions, 2009 number
Page 3043 and 3044: Sales Tax Instructions, 2009 48. Ai
Page 3045 and 3046: Sales Tax Instructions, 2009 114. A
Page 3047 and 3048: Sales Tax Instructions, 2009 177. B
Page 3049 and 3050: Sales Tax Instructions, 2009 AL4373
Page 3051 and 3052: Sales Tax Instructions, 2009 304. G
Page 3053 and 3054: Sales Tax Instructions, 2009 360. H
Page 3055 and 3056: Sales Tax Instructions, 2009 (Pvt)
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