Sales Tax Instructions

Sales Tax Instructions, 2009
versus Central Board of
Revenue and Federation
of Pakistan in Lahore
High Court, Lahore.
70 Guidance required for
establishment of ware
house facility in tariff
area while producing unit
C. No. 3(30) STP
/99, dated 28 th
July, 2000.
for input tax adjustment
except furnace oil,
lubricants and greases u/s 8.
(i) ST Registration No. of
AJK cannot be used in
Pakistan. (ii) Warehouse in
Pakistan or wholesaler
required to pay ST and
adjust input tax.
590
located in exempted zone
– Azad Jammu Kashmir.
71 Evasion of sales tax and
central excise duty by
beverage manufacturers.
72 Sales tax input entitle
ment to the wholesaler on
supplies purchased from
manufacturer/supplier, ex
empted from the payment
of sales tax u/s 13(1) by
the Federal Government.
73 Clarification regarding
admissibility of input tax.
74 Input tax adjustment of
electricity bill.
C. No. 3(28) STP
/2000, dated 31 st
August, 2000
C. No. 1(38)STM
/2000(Pt-XVIII),
dated 6 th
September, 2000
C. No. 2(77) STP
/95, dated 2 nd
November, 2000
C. No. 1(3) STR/
2000, dated 10 th
Nov., 2000.
Beverage manufacturers not
paying tax on retail price of
retailers. Input tax not allo
wed on marketing material.
A wholesaler cannot claim
input tax adjustment on
purchase of taxable goods
from such suppliers whose
supplies are exempt.
Adjustment of input tax
without bill of entry is
illegal. Adjustment not
allowed even after
depositing through challan.
Input tax adjustment on
electricity allowed.
595
603
622
626
75 Adjustment of input tax
under section 7 of the
Sales Tax Act, 1990.
C. No. 3(2) STP
/99, dated 22 nd
December, 2000
76 Sales tax. C. No. 3/(30)STP
/2000(Pt-I), dated
3 rd January, 2001
Supplies made by Dewan
Mushtaq Group to Dewan
Farooq Motors shall be
against tax invoice.
Exemption of sales tax on
cement was withdrawn on
5.9.2000 so adjustment of
input tax is allowed.
77 Sales tax refund claim- C. No. 3(13)STP No adjustment of ST if 644
638
641