Sales Tax Instructions

Sales Tax Instructions, 2009
vehicles/ misc. stores
belonging to the Govern
ment of Pakistan. [The
position changed in
Budget 2003-2004}.
71 Levy of sales tax on
disposal/ supply of
taxable fixed/moveable
assets by the registered
persons.
15 th March, 2000 gh auction by the Govt
depts. is taxable. Further
tax @3% is not chargeable.
C.No. 633/2000-
Law, dated 3 rd
June, 2000.
Sale, auction or disposal of
goods, moveable/fixed asse
ts not chargeable to ST if it
is beyond normal and
continuous ―supply‖ and
there is no value addition.
572
72 Sales Tax Budget
Instructions 2000-2001.
73 North-West Frontier Prov
inces Sales Tax Ordin
ance, 2000. (III of 2000).
74 The Balochistan Sales
Tax Ordinance, 2000 (I of
C. No. 1/20-STB/
2000, dated 9 th
June, 2000.
No 1(2)/99/3619,
dated. 27 th June,
2000
No. Legis.1-120/
Law/2000, dated
29 th June, 2000
Further tax, additional tax,
penalty, CNG kits, pharm
aceuticals, refund, manufac
turer-cum-exporter, zerorating,
financial lease, tax
fraud, adjudication & app
eals, settlement, services.
Levy of ST on certain
services in NWFP.
Levy of ST on certain
services in Balochistan
573
577
578
2000).
75 Punjab Sales Tax
Ordinance, 2000 (II of
No.3(II)/2000,
dated 30 th June,
2000
Levy of ST on certain
services in Punjab.
581
2000).
76 Sales tax on services. C. No. 4(80) STB
Retail (Pt), dt. 1 st
77 The Sindh Sales Tax
Ordinance, 2000 (VII of
July, 2000.
Notification No.
Legis. 1(8)/2000
dt.27 th July, 2000.
Levy of ST on 11 services. 583
Levy of ST on certain
services in Sindh.
588