Sales Tax Instructions

Sales Tax Instructions, 2009
24 Judgment dated 17.11.19
99 passed in W.P. No.
25915 and similar others
on the issue of further tax
under section 3(1-A) of
Sales Tax Act, 1990.
25 Section 3(1A) of the
Sales Tax Act, 1990 as
amen ded by Sales Tax
(Amend ment)
Ordinance, 1999. [See
amendment in section
3(1A) in budget 2003-04]
C.No.1(234)STJ
/99, dated 6 th
December, 1999.
C.No.1/253-STT
/99, dated 14 th
December, 1999.
26 Sales tax clarification. C. No. 3(1) STP/
99, dated 20 th
27 Imposition of sales tax on
the sale of unserviceable
vehicles/ misc. stores
belonging to the Govern
ment of Pakistan. [The
position changed in
Budget 2003-2004}.
28 Levy of further tax under
section 3(1A) of the Sales
Tax Act, 1990. [Rescinded
vide STGO No.3 of 2004
dated 12 th June, 2004]
29 Clarification in respect of
charge of further tax
under section 3(1A) of
the Sales Tax Act – on
export to Afghanistan via
land route.
December, 1999
C. No. 4(47) STB
/98(Pt-1), dated
15 th March, 2000
Sales Tax General
Order No.2/
2000, dated 11 th
April, 2000
C. No. 2(4)STP/
99, dated 13 th
April, 2000.
Judgment of High Courtlevy
of further tax upheld.
No further tax on
lubricating oil & greases
being Petroleum products.
Clarification on value (disc
ounted price) debit & credit
note. Further tax not charge
able from individuals.
Disposal of condemned/veh
icles and other stores throu
gh auction by the Govt
depts. is taxable. Further
tax @3% is not chargeable.
Effect of voluntary
registration for persons
making exempt supplies on
further tax..
Further tax on exports to
Afghanistan leviable.
500
511
519
543
547
549
30 Sales Tax Budget
Instructions 2000-2001.
C. No. 1/20-STB/
2000, dated 9 th
June, 2000.
Instructions
further tax.
regarding
573
31 Ordinance No. XLII of Dated 5 th Sept., Changes in sections 3(1A),. 599