Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad, under the signature of Mr. Asif Abbas, Second Secretary
(ST-Budget), addressed to Mian Nazir Azhar, Advocate, Mian Associates, 31-Service Road North,
Sector I-8/3, Islamabad]
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C. No. 1(3)CEB/04 DATED 23 RD JANUARY, 2008
SUBJECT:
PROCEDURE FOR ISSUANCE OF SALES TAX INVOICE BY
MANUFACTURERS OF EDIBLE OIL / GHEE
I am directed to refer to Board‘s letter of even no. dated 20.04.2006 (copy
enclosed) and to say that the exemption on ghee / edible oil as was available to
distributors and wholesalers under serial no. 24 of Sixth Schedule of the Sales Tax Act,
1990, has been withdrawn through an amendment by Finance Act 2007. Accordingly,
distributors/ wholesalers shall also have to charge output tax on their supplies and pay net
sales tax after adjustment of input tax paid on their purchases. Therefore, the format of
invoices as prescribed in respect of registered manufacturers in Annex A of above said
letter shall also apply to the invoices of goods specified in SRO 24(I)/2006 dated
07.01.2006 as issued to registered distributors/ wholesalers.
2. The Collectors shall continue to monitor the issuance of such invoices as
mentioned in para 4 of aforesaid letter.
[Issued by the Sales Tax & Federal Excise Wing, under the signature of Mr. Abdul
Hameed Memon, Secretary (ST&FE-L&P), addressed to the Collector, Sales Tax & Federal
Excise, RTO Peshawar / RTO Rawalpindi / RTO Gujranwala / RTO Islamabad / RTO Sialkot /
RTO Lahore / RTO Hyderabad / RTO (HQ), Karachi, the Collector, Sales Tax & Federal Excise,
(Audit) / (Enforcement), Sales Tax House, Karachi, the Collector, Customs Sales Tax & Federal
Excise, Multan / Quetta and the Collector, Sales Tax & Federal Excise, (Enforcement) / (Audit) /
(legal), Large Taxpayers Units, Karachi / (Audit) / (Enforcement), LTU, Lahore, Additional
Collector, RTO, Abbotabad. Copy to Pakistan Vanaspati Manufacturers' Association, Islamabad
and M/s Unilever Pakistan Ltd, Karachi.
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C. No.4/4-STB/2007 DATED 24 TH JANUARY, 2008
SUBJECT:
EXEMPTION OF SALES TAX ON DIGITAL PRINTING
MACHINE (INK JET PRINTER) OF HS CODE 8443.3220 UNDER
SRO 530(I)/2005 DATED 06.06.2005)
I am directed to refer to Collectorate of Customs, Lahore‘s C. No. V-Cus/ Misc-
472(IV)/2007/4044, dated 13.11.2007 on the subject cited above and to say that benefit of
zero-rating under SRO 530(I)/2005 dated 06.06.2005 is not available to the ink jet
printer, capable of connecting to an automatic data processing machine or to a network,
classifiable under HS code 8443.3220, being an office machine.
[Issued by the CBR, Islamabad, under the signature of Mr. Asif Abbas, Second Secretary
(ST-Budget), addressed to The Collector, Model Customs Collectorate, Lahore]
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