Sales Tax Instructions

Sales Tax Instructions, 2009
accordingly. However, most of such claims have become time barred under rule 28 of
aforesaid rules for want of policy directives on the issue. Therefore, in order to facilitate
the taxpayers, the Board is pleased to extend the deadline for filing of claims relating to
above said three categories, in exercise of powers under section 74 of the Sales Tax Act,
1990, up to 31 st December, 2007.
[See C. No. 3(13)ST-L&P /2003 (pt) dt 25.1.08]
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Hameed Memon,
Secretary (ST&FE-L&P), addressed to All Collectors, Collectorates of Sales Tax & Federal
Excise.]
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C. No.1/33-STB/2004 (main) DATED 22 ND NOVEMBER, 2007
SUBJECT:
CLARIFICATION FOR ZERO-RATING UNDER SRO 530(I)/2005
I am directed to refer to your letter No. LETT-2007/CBR, dated 16 th November,
2007 on the subject cited above and to say that ―multiplexers, statistical multiplexers‖
classifiable under HS Code 8517.6260 are not chargeable to sales tax vide SRO
530(I)/2005 dated 06.06.2005 read with SRO 70(I)/2006 dated 28.01.2006.
[Issued by the CBR, Islamabad, under the signature of Mr. Asif Abbas, Second Secretary
(ST-Budget), addressed to M/s Hamza & Brothers, Telecom Network Solutions, Rawalpindi.]
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C. No.1/22-STB/2002 (Pt-III) DATED 5 TH DECEMBER, 2007
SUBJECT: CLARIFICATION REGARDING SRO 911(I)/2007 DATED
10.09.2007
I am directed to refer to the subject cited above and to say that a number of
taxpayers have approached the Board for issuing a clarification on the applicability of
above referred SRO on supplies made by oil refineries.
2. It is clarified for all concerned that the SRO 911(I)/2007 dated
10.09.2007 issued under section 3(2)(b) and section 13(2)(a) of the Sales Tax Act, 1990
is applicable to the imports as well as local supplies of HSD oil by the oil refineries.
[Issued by the CBR, Islamabad, under the signature of Mr. Asif Abbas, Second Secretary
(ST-Budget), addressed to All Collectors, Collectorate of Sales Tax & Federal Excise, LTU &
RTO. and copy to Managing Director & CEO, M/s Pakistan State Oil, Karachi & M/s A.F.
Ferguson & Co., Karachi.]
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SALES TAX GENERAL ORDER NO. 23 OF 2007
C. No.1(15)STT/2005 DATED 6 TH DECEMBER, 2007