Sales Tax Instructions

Sales Tax Instructions, 2009
services against tax
payable on taxable
supplies. [Clarified vide
Sales Tax Ruling No.12 /
2003 dated 19.05.2003.]
111 Clarification regarding
entitlement of availing
benefits of input sales tax.
112 Exemption of Sales Tax
on imported Fork Lift
Trucks.
113 Input adjustment on
electricity bills by registered
cotton ginning
factories.
114 Clarification regarding
adjustment of input tax
paid on advertisement
services by registered
clients on amended
invoices issued by PTV.
[Superceded by Ruling/
Instruction No.25/2003]
115 Clarification regarding
admissibility of input tax
adjustment on electricity
consumed by restaurants.
116 Sales Tax Budget
Instruction 2003-2004.
117 Input tax on telephone
bills not being allowed by
the department.
118 Representations on sales
tax issues.
119 Clarification regarding
adjustment of input tax
paid on advertisement ser
vices by registered clients
on amended invoices issu
11 th Nov., 2002. to the client.
C. No. 1(3) STR
/2000 dated 10 th
December, 2002
C. No. 1(247)
STT /99, dated
31 st Dec., 2002.
Sales Tax Ruling
/Instruction No.5
/2003, dt.18 th
Feb., 2003.
Sales Tax Ruling
/Instruction No.
12/ 2003, dated
19 TH May, 2003.
Sales Tax Ruling
/Instruction No.
13/ 2003, dated
24 th May, 2003.
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
C. No. 1(17) STR
/2000 (Pt), dated
26 th July, 2003
C. No. 2(77) STP
/95(Vol.III),
dt.3 rd Sept., 2003.
Sales Tax Ruling/
Instructions No.
25/ 2003, C.No. 1
(17)STR/2000,
dt.31 st Oct., 2003.
Adjustment of the tax paid
on electricity consumed in
residential blocks/colonies
is not permissible.
Input tax adjustment
allowed on fork lift trucks.
Hand written registration
No. veri-fied by WAPDA
to be accepted for input tax
adjustment on electricity by
ginning factories.
Input tax adjustment on
advertise-ment to be allow
if invoices issued by PTV
are routed through advertising
agency.
Restaurants can claim input
tax adjustment on
electricity con-sumed by
them in the service areas.
Instructions regading input
tax adjustment.
Input tax adjustment on
telephone bills allowed
under Apportionment Rules
provided it bears
registration No & address.
Clarification on adjustment
of further tax and input tax
on diesel, electricity, gas
and telephone.
Input tax adjustment on
advertisements. Relaxation
of provision of Sec. 73.
871
878
885
904
905
906
920
928
941