Sales Tax Instructions

Sales Tax Instructions, 2009
22 Relaxation of the time
period for deposit of sales
tax under the special
procedure for Ginning
Industry Rules, 1996.
23 Input adjustment on
electricity bills by registered
cotton ginning
factories.
24 Investigation to verify
reduction in the quantity
of lint cotton.
25 Adjudication proceedings
against spinning units for
non-payment of sales tax
on purchase of ginned
cotton from ginners of
other Collectorates.
26 Relaxation of the time
period for deposit of sales
tax under the special
procedure for Ginning
Industry Rules, 1996.
27 Issue regarding cotton
ginning industries.
28 Recovery of sales tax
arrears of cotton supplied
under SRO 1271/96 dated
10-11-1996.
29 Zero rating of sales tax on
cotton seed.
30 Zero-rated sales tax on
supply of imported
ginned cotton.
31 Clarification regarding
multiple use of
registration by a cotton
ginner registered under
C. No. 2(56) STP
/96, dated 30 th
Nov., 2002.
Sales Tax Ruling
/Instruction No.
5/2003, dt. 18 th
Feb., 2003.
C. No. 4(6) STB
/97 (Pt-I), dated
24 th February,
2003
C. No.3(13) STP/
96(Pt-1), dated
25 th February,
2003.
C. No. 3(56) STP
/96, dated 7 th
February, 2004
C. No. 3(13)STP
/96 dated 30 th
April, 2004
C. No. 1/63-STT
/2002 dated 3 rd
June, 2004
C. No. 3(98) STP
/96, dated 17 th
July, 2004
C. No. 3(13) ST-
L&P/2004 dated
23 rd Dec. 2004
C. No. 3(13)STP
/96(Vol-III) dated
24 th March, 2005
Extention of time period to
deposit ST by ginners.
Hand written registration
No. verified by WAPDA to
be accepted for input tax
adjustment on electricity by
ginning factories.
No refund for more than 18
units of electricity per bale
of lint cotton be allowed to
ginning factories.
Spinner/exporter is liable to
be proceeded against in the
jurisdic-tion of Collectortes
where ginner is located.
Extension in the time
period for the deposit of
sales tax on cotton January,
2004 from 10 th to 15 th
February, 2004.
No exemption on waste
cotton. Relaxation in
limitation period to be consi
dered after depositing ST.
The benefit of SRO
247(I)/2004 is available if
principal amount of tax and
25% of additional tax was
paid by 20-6-2004.
No separate registration for
ginning and oil expelling
units even if installed in a
single premises.
locally manufactured
ginned cotton and supply of
imported ginned cotton has
been zero-rated
The condition that regist
ered ginner was required to
obtain separate registration
for activities other than
870
885
886
886
992
1033
1057
1113
1176
1204