Sales Tax Instructions

15 Chargeability of sales tax
on electric transmission
towers, lattice masts and
similar structures/tubes
used for transmission of
electric power-falling
under chapter 73 of PCT.
16 The correct amount of
sales and application of
higher gross profit / net
profit rate in income tax
assessment orders –
apprehension of sales
taxpayers.
17 Federal Budget 1994-95 –
instructions regarding ma
tters relating to sales tax.
18 Levy of sales tax on
mango pulp
Sales Tax Instructions, 2009
refining cotton waste. November, 1993 liable to sales tax.
C. No. 9(36) ST/
65 dated 31 st
January, 1994
19 Chargeability of sales tax
on different type of
fabrics.
20 Application filed by PCC
Poles Manufacturers Ass
ociation for exemp tion of
sales tax under serial no.
17 of SRO 553(I)/94,
dated 09.06.1994
21 Liability of general sales
tax on capital goods
machinery.
22 Withdrawal of sales tax
exemptions at import and
manufacturing stages on
certain items.
23 Sales Tax Budget
Instructions 1996-97.
C. No. 1(5) GST-
I/91, dated 13 th
June, 1994
No.1/21-STB/ 94,
dated 9 th June,
1994.
C. No. 16(4)-STT
/82, dated 11 th
October, 1994
C. No. 2/13/91-
STB, dated 20 th
Dec., 1994.
C. No. 9(36)-STT
/65, dated 11 th
January, 1995
C. No. 3(2)STT
.II/91, dated 26 th
April, 1995
C. No.1(39)-STB
/94, dated 4 th
April, 1996
C. No. 1/43-STR/
96, dated 13 th
June, 1996.
SRO 600(I)/90 does not inc
lude supply of electric trans
mission towers, lattice ma
sts and similar structures /
tubes as these do not fall
under the definition of
―machinery‖
Section 32(4) of the
Income Tax Ordinance
amendeds so that Income
Tax Authorities will not
apply the existing gross
profit / net profit rates on
actual sales.
Fixed tax, area exemption,
sales tax on retail price.
Mango Pulp is classifiable
under Chapter 8 of the
Pakistan Customs Tariff
ST on Fabrics, Denim
Fabric, Quilted products.
P.C.C. pole is an electricity
pole itself and such it does
not qualify for exemption.
69
77
81
92
100
102
Manufacture of capital goo 106
ds machinery, are exempt
under SRO 553(I)/94.
Complete, assembled sugar
manufacturing plant /other
machinery is taxable.
Withdrawal of exemptions. 122
ST from 15% to 18% and
from 20% to 23%, 2% retail
stage tax withdrawn, turn
over tax @ 4%,.
24 C.B.R.‘s Leaflet No. C.B.R.‘s Leaflet on Sales 142
134