Sales Tax Instructions

Sales Tax Instructions, 2009
208 Refund on raw materials
for finished goods
exported.
C. No.3(85)STP
97 dated 26 th
November, 1997
be made before delivery.
The job workers/vendors
having turnover of Rs. one
million required to be
registered for their supplies.
234
209 Acceptance of photostat
copies of bills of export in
lieu of original
quadruplicate copies.
210 Input tax credit tax paid
in Azad Kashmir.
211 Exemption of sales tax on
supply of consumer goods
by commercial importers-
SRO 674(I)/97, dated 29 th
August, 1997. 2. Levy of
3% additional tax on the
importers who do not get
registered--SRO 675(I/97,
dated 29th August, 1997.
212 Problems faced by the
registration division
Collectorate of Sales Tax
(West), Karachi.
213 Issuance of consumption/
installation certificate.
214 Collection of sales tax
from Steel Melters.
C. No.3(58)STP
/97, dated 27 th
November, 1997
C. No. 1(18)St-
AIU / 97, dated
3rd December,
1997
1998
C. No.3(62) STP
/97-Pt., dated Ist
January, 1998
C.No.3(62)STP/9
7.Pt.1, dated 5 th
January, 1998
C.No.3(20)STP/9
7, dated 21 st
January, 1998
C. No.4/93-STB
/97, dated 27 th
January, 1998
Regularization of old ref
und cases before issuance
of SRO 678(I)/97 on photo
copies of quadruplicate
copy of bill of Export.
Crediting tax paid in Kash
mir by replacement invoice
by wholesalers in tariff
areas is contrary to the law.
From 1.1.1998 importers of
consumer goods/durables
required to be registered.
2.All commercial importers
making taxable supplies of
all kinds of goods will be
registered otherwise pay
additional tax of 3%.
De-registration of
manufacturer -regarding
one time registration.
Consumption/installation
certificates to be issued by
C.E. officer after verify
cation of taxable activity.
Minimum benchmark of
1330 electricity units would
take effect from 18.9.1997.
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236
236
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238
215 Sales tax refund on the
basis of Azad Kashmir
spinning units. [Amended
by Budget Instruction for
1998-99]
216 Inter-Collectorate
document verification
system.
C. No.2(35) STP
/97-Pt., dated 19 th
February, 1998
C. No.1(1) ST-
AIU/ 98, dated
26 th February,
Input tax credit of tax paid
in AJ&K is not available
even if they have shifted
their head quarters to
Pakistan.
Verification Unit to be
established in each Collec
torate for recording and
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