Sales Tax Instructions

Sales Tax Instructions, 2009
In order to remove any ambiguity regarding the levy of excise duty on unsold
goods in respect of which excise duty has already been paid on 30 th June, 2007 i.e. prior
to the statutory amendments relating to shifting of excise duty incidence from clearance
stage to sales stage, it is clarified that the subject goods, if any, in respect of which excise
duty has been deposited by 30.06.2007 and still lying with manufacturers shall not be
chargeable to excise duty against the time of their sale. The manufacturers, while issuing
the invoice for such duty paid goods, shall indicate that excise duty in respect of the
goods has already been deposited. The details of such duty paid unsold stock, if any, be
obtained from the concerned manufacturers of excisable goods.
[Issued by the Government of Pakistan, Revenue Division, C. B. R., (Sales Tax & Federal
Excise Wing), Islamabad, under the signature of Mr.Wajid Ali, Secretary (ST&FE-Budget), being
addressed to the Collector, Large taxpayers‘ Units (LTU), Lahore/ Karachi, the Collector,
Collectorate of Sales Tax, Enforcement, Karachi, the Collector, Collectorate of Sales Tax &
Federal Excise, Lahore/ Gujranwala, the Collector, Regional Tax Officers (RTO), Sales tax and
Federal Excise, Peshawar/ Rawalpindi/ Faisalabad and the Collector, Collectorate of Customs,
Sales Tax & Federal Excise, Hyderabad/ Quetta/ Multan.]
********
C. NO.3/12-STB/98 DATED 12 TH JULY, 2007
SUBJECT:
STEEL SECTOR SURVEY
In pursuance of the Special Procedure for Collection of Sales tax from Steel
Sector notified vide SRO 678(I)/2007 dated 6 th July, 2007, it is requested to carry out
survey of all registered units of steel melting/re-rolling in association with the nominated
representatives of concerned Sales tax Collectorate to ascertain the following
information:
Name
of the
unit
Melter
Category
Reroller
Composite
Electricity
Meter No.
Name of
electric
supply
company
Sales tax
registration
number
2. As regard the mills operating on self generation basis, information on the
following format should be compiled in consultation with the concerned units:
Name
of the
unit
Melter
Category
Reroller
Composite
Sales tax
registration
number
Production
capacity
Monthly
sales tax
due
3. The above survey should be completed by 23.07.2007 positively. The
above information duly signed by the Chairman of the concerned association and the
officers of sales tax associated for the survey should be sent to the Board by 25.07.2007.