Sales Tax Instructions

Sales Tax Instructions, 2009
sales tax paid on inputsnotification
No. SRO
1307(I)/97, dated 20.12.
97 which remained in
operation up to 30.06.98.
42 Corrigendum to Sales
Tax General Order
No.02/1998. [Rescinded
vide STGO No.3 of 2004
dated 12 th June, 2004]
43 Clarification regarding
adjustment of input tax
against output tax on
components, consumable
with reference to SRO
578(I)/98, dated 12.06.98.
44 Entitlement of input tax
credit under section 59 of
the Sales Tax Act, 1990
to voluntary registered
persons.
45 Exemption from sales
tax.
46 Clarification regarding
admissibility of input tax
to the exporter of cotton
yarn.
47 Clarification regarding
input tax adjustment on
supplies of goods under
SRO 826(I)/98, dated 21-
7-1998
48 Input adjustment / refund
on oil & lubricants used
in power generation
plants.
49 Clarification regarding
input tax adjustment on
supplies of goods under
SRO 826(I)/98, dated
/95, dated 22 nd
July, 1998
Sales Tax Gene
ral Order No.6/
1998, dated 31 st
Aug., 1998.
C. No. IV (2) ST
/52/98/Pt. 4/3773,
dated 1 st
September, 1998
C. No. 3(62) STP
/97-PT(V), dated
3 rd Sept.,1998.
C. No. 2(38) STP
/97, dated 18 th
November, 1998
C. No. No.8(18)
STP/96, dated
12 th Jan.,1999.
C. No. 3(28) STP
/98, dated 28 th
January, 1999
C. No.1(34)ST-
AIu/99 dated 31 st
March, 1999
C. No. 3(28) STP
/98, dated 2 nd
April, 1999
under SRO 1307(I)/97 to be
audited and decided in
terms of the advice of the
Law & Justice Division.
The words ―Section 59‖
substituted by ―Section 14‖.
Under SRO 578(I)/98 input
tax on the purchase of
consumable like felts, dryer
screen is not admissible.
Input tax on spare parts, oil
& lubricants is admissible.
Input tax credit on stocks
not allowed on voluntary
registration.
In PATA Baluchistan
voluntary registration entitl
es to receive taxa ble goods
without 1 % further tax &
can claim input adjustment.
Adjustment allowed to
ginners who receive &
deposit draft of ST by 15 th
day.
Supplies made to
Commercial/ Manufacturercum-Exporter
with out
payment of ST are not
entitled for input tax
adjustment/refund under
SRO 826(I)/98.
Since ―Electrical Energy‖ is
not taxable, input tax on
inputs like wire/cable/lubri
cants, etc. not admissible.
Persons, mentioned in the
Board‘s letter dated
07.12.1998, have acquired a
vested right for input tax
297
297
298
336
371
374
389
391