Sales Tax Instructions

Sales Tax Instructions, 2009
99 M/s Micro Tech Lab –
clarification regarding
LPU computerized antipilferage
system – request
for exemption certificate.
100 Clarification regarding
collection of activation
tax and charging/ collection
of CED/GST.
Sales Tax Ruling
/Instruction No.
17/2002, dated
25 th Feb., 2002.
Sales Tax Ruling
/Instruction No.
19/ 2002, dated
15 th March, 2002.
LPU/computerized antipilferage
system not
exempt.
No exemption for mobile
phone service in Swat.
800
802
101 Ordinance No.XVI of
2002.
102 Sales tax on pharmaceuticals.
103 Clarification regarding
levy of sales tax on
pharmaceuticals and
medicaments.
104 Sales tax on processed/
semi processed food stuff
made of chicken and
beef.
Dated.
March, 2002.
21 st
C .No. 1(8) STT/
2002, dated 26 th
March, 2002.
Sales Tax Ruling/
Instruction No.
22/2002, dated
29 th March, 2002.
Sales Tax Ruling/
Instruction No.
48/2002, dated
22 nd June, 2002.
Withdrawal of exemption
on pharmaceuticals. ST
chargeable on retail price &
exempt from further tax.
Withdrawal of exemption
on pharmaceuticals.
Withdrawal of exemption
on pharmaceuticals.
Prepared meat products like
sausages, loaf chargeable to
ST.
804
806
808
834
105 Generation and supply of
electricity to sister
concerns by M/s Rauf
Textile & Printingclarification
regarding.
106 Sales tax on computer
printer ribbonsclarification
regarding.
107 Levy of sales tax on value
inclusive of withholding
tax paid at import stage as
full and final liability of
income tax. [withdrawn
vide C. No.3(19)STP /2000,
dated 30 th June, 2004]
108 Sales Tax Budget
Instruction 2003-2004.
C. No. 1(3) STR/
2000, dated 27 th
August, 2002.
Sales Tax Ruling/
Instruction No.
66/ 2002, dated
4 th Nov., 2002.
Sales Tax Ruling
/Instruction No.
11/ 2003, dated
12 th May, 2003.
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
Whether supply of
electricity to others attracts
provision of SRO
124(I)/2000 (Power
Generation Rules).
Computer printer ribbons
not exempt from ST.
Withholding tax to be
included in value for ST
assessment.
Waiver of liability ies, turn
over tax, , further tax, add
itional tax from 2% to 1%,.
109 Chargeability of sales tax Sales Tax Ruling ‗Murabbajat‘ are preserved 923
845
864
902
906