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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

3 Fixation of sales tax on<br />

rubber/EVA sheets.<br />

4 <strong>Sales</strong> tax collection on<br />

electric fans.<br />

C. No. 7(16)-ST<br />

/65, dated 17 th<br />

June, 1993<br />

C. No. 3(4) STT.<br />

II/93, dated 12 th<br />

July, 1993<br />

Lahore Collectorate collect<br />

ing fixed sales tax on some<br />

fixed tax basis though an<br />

irregular arrangement, yet it<br />

may continue till 30.6.93.<br />

Fixation of sales tax on the<br />

basis of number of lathes<br />

installed in the fan<br />

manufacturing units.<br />

57<br />

60<br />

5 Clarification regarding<br />

SRO. 598(I)/92 dated 18 th<br />

June, 1992.<br />

6 Provisional collection of<br />

sales tax.<br />

7 Provisional collection of<br />

sales tax.<br />

8 Enhancement of fixed tax<br />

on iron and steel welded<br />

pipe leviable vide SRO<br />

381(I)/90, dated 24 th<br />

April, 1990.<br />

9 Enhancement of fixed tax<br />

on paper cones and non<br />

spiral paper cheese<br />

leviable vide SRO<br />

695(I)/92, dated 22 nd<br />

July, 1992.<br />

C. No. 5(3) PC<br />

/92-(Part.I), dated<br />

27 th July, 1993<br />

C. No. 3(3) STT -<br />

II/93 dated 1 st<br />

August, 1993<br />

C. No.3(3) STT -<br />

II/93 dated 5 th<br />

September, 1993<br />

C. No. 16(30)-ST<br />

/89, dated 31 st<br />

October, 1993<br />

C. No. 16(40)-ST<br />

/75, dated 31 st<br />

October, 1993<br />

Grey (un-processed) velvet<br />

is subject to fixed tax of Rs.<br />

1000/2500 per annum. At<br />

the same time is also liable<br />

to fixed tax as indicated in<br />

SRO 1118(I)/91.<br />

Extention of date 31st July,<br />

1993 to 31st August, 1993<br />

for fixed tax scheme for<br />

certain industries.<br />

Extention of date 5 th Sept<br />

1993 to 9 th September,<br />

1993 for fixed tax scheme<br />

for certain industries.<br />

Enhancement of ST on iron<br />

and steel welded pipe,<br />

whether or not galvanized<br />

and on all types of scrap<br />

from Rs.550/- to 750/ PMT.<br />

Enhancement of rate of<br />

sales tax on paper Cones<br />

and Non Spiral Cheese<br />

from 1.5 paisa to two paisa<br />

per cone and non-spiral<br />

cheese.<br />

61<br />

61<br />

61<br />

65<br />

65<br />

10 Payment of sales tax by<br />

manufacturers assemblers<br />

of motor cars – option<br />

thereof<br />

11 <strong>Sales</strong> tax from goods<br />

formerly on fixed tax<br />

scheme – and tax on<br />

ingots & billets<br />

C. No. 3(6) GST-<br />

I/93, Dated 9 th<br />

June, 1994<br />

C. No.1(84) STC<br />

-I/94, dated 30 th<br />

June, 1994<br />

Option of paying fixed<br />

sales tax @ 5% without<br />

claiming input tax credit<br />

withdrawn from motor car<br />

manufacturers.<br />

All units under the fixed<br />

schemes continue paying<br />

tax provisionally on the<br />

previous fixed tax rates till<br />

76<br />

78

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