Sales Tax Instructions

Sales Tax Instructions, 2009
(10)St-L&P/2003, dt 7.6.04]
25 SRO 526(I)/2005 dated
06.06.2005.
26 Sales tax amnesty under
SRO 520(I)/2005 dated
06.06.2005 – M/s Medora
of London & General
Cosmetics (Pvt) Ltd.
27 Amnesty under SRO 463
(I)/2007 dated 9 th June,
2007 and SRO 512(I)/
2007 dated 13 th June,
2007.
28 Amnesty under SRO
463(I)/2007 dated 9 th
June, 2007 and SRO
512(I)/2007 dated 13 th
June, 2007
29 Exemption of sales tax on
import of lysine sulphate
being analogue of lysine
monohydrochloride.
C. No. 2/106-
STB /2005 dated
24 th June, 2005
C.No.4(18)STM/
2003
dated 28 th June,
2005
C. No. 4/2-STB
/2007 dated 30 th
June, 2007
C. No.4/2-STB
/2007/82396-R
dated 2 nd July,
2007
C. No.3(15)ST-
L&P/99-Pt-Vol-
II/47197-r dated
30 th Mach, 2009
Implementation of SRO
526(I)/ 2005 held in
abeyance.
Case may be treated u/s
36(2), unless the there is
enough evidence for
proving legality and mensrea
in a court of law,
Amnesty/waiver of default
surcharge/penalties shall
apply if principal amount of
ST/FED has been deposited
prior to 9 th June, 2007.
Amnesty of default
surcharge and penalty as
per Board‘s letter dt
30.06.07 shall not entitle
any one to claim the refund
Contention that Lysine
Sulphate is exempt from
sales tax being analogue of
Lysine Monohydro
Chloride is not tenable
1234
1236
1518
1518
1827
EXPORTS/EXPORTERS: see also Zero-rating and DTRE
1 Amendment in
notifications regarding
packing materials.
2 Sales Tax Budget
Instructions 1995-96.
3 Refund of sales tax to
Commercial Exporter.
4 Verification of quadruplicate
copy of bill of
export. [Rescinded vide
C. No. 1(3)GST-
I/91 (Pt.), dated
27 th December,
1994
C. No. 2/2-STB/
95, dated 14 th
June, 1995.
C. No. C(STD)/
96, dated 10 th
October, 1996.
Packing material made of
jute zero-rated, if removed
from manufacturing premis
es for export other than the
manufacturer. Facility not
allowed to all packing
materials.
Facility of export through
3 rd party allowed.
Manufacturer-cum-Export
er definition. Commercial
Exporter is not required to
export goods in same form
in which he purchased.
Sales Tax General
Order No.2/ quardruplicate copy of
ST department to verify
1997, dated 26 th shipping bill and return
101
108
182
216