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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
127 Issues relating to solvent<br />
extraction units.<br />
128 <strong>Sales</strong> <strong>Tax</strong> and Federal<br />
Excise<br />
budget<br />
instructions 2009-2010.<br />
C. No. 4/57-STB<br />
/97 dated 5 th July,<br />
2008<br />
C. No. 1(2) STB/<br />
2009 dated 13 th<br />
June, 2009<br />
Increase in rate of sales tax<br />
from 13% to 14% & shall<br />
be final discharge of<br />
liability<br />
<strong>Instructions</strong> related to exem<br />
ptions / concessions, levy,<br />
services, sec 11, 36, 45.<br />
1761<br />
1837<br />
LIMITATION PERIOD :<br />
1 Adjustment of input tax<br />
paid on electricity bill by<br />
cotton ginners under<br />
SRO.1271(I)/96, dated<br />
10 th November, 1996.<br />
2 <strong>Sales</strong> <strong>Tax</strong> and Central<br />
Excise Budget<br />
<strong>Instructions</strong> 2005-06.<br />
3 <strong>Sales</strong> <strong>Tax</strong> and Federal<br />
Excise<br />
budget<br />
instructions 2008-2009<br />
4 <strong>Sales</strong> <strong>Tax</strong> and Federal<br />
Excise<br />
budget<br />
instructions 2009-2010.<br />
C.No.1(3)STR/<br />
2000, dated 24 th<br />
April, 2001<br />
C. No. 1/33-<br />
STB/2005 dated<br />
6 th June, 2005<br />
C. No.5/1-STB<br />
/2008 dated 11 th<br />
June, 2008<br />
C. No. 1(2)STB/<br />
2009 dated 13 th<br />
June, 2009<br />
No limitation period for<br />
refund of input tax to<br />
ginning industry.<br />
<strong>Instructions</strong><br />
limitation period.<br />
<strong>Instructions</strong><br />
limitation period.<br />
<strong>Instructions</strong><br />
limitation period.<br />
regading<br />
regading<br />
regading<br />
689<br />
1223<br />
1749<br />
1837<br />
LIQUOR :<br />
1 Registration of permits<br />
room-sales tax on<br />
―alcoholic liquor.‖<br />
2 Registration of permit<br />
from sales tax on<br />
―alcoholic liquors‖.<br />
C.No.3(62)/STP/<br />
97-PT.I, dated 2 nd<br />
April, 1999.<br />
C. No.1/137-STT<br />
/99, dated 29 th<br />
July, 1999<br />
―Permit rooms‖ for liquor<br />
required to be registered as<br />
retailer.<br />
<strong>Sales</strong> tax is leviable on the<br />
sale and consumption of<br />
alcoholic liquors irresp<br />
ective of any other levy.<br />
391<br />
446<br />
LPG--see Natural Gas/LPG<br />
LUBRICANTS & GREASES--see POL Products<br />
MACHINERY--see Plant & Machinery<br />
MANUFACTURING :<br />
1 Levy of sales tax on precast<br />
material used in the<br />
construction of bridges.<br />
C. No. 5281-M<br />
(ST) /98, dated<br />
29 th June, 1998<br />
Pre-casting of material is<br />
manufacturing thus, supply<br />
for construction of overhead<br />
bridges is liable to ST.<br />
273
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 127 Issues relating to solvent extraction units. 128 <strong>Sales</strong> <strong>Tax</strong> and Federal Excise budget instructions 2009-2010. C. No. 4/57-STB /97 dated 5 th July, 2008 C. No. 1(2) STB/ 2009 dated 13 th June, 2009 Increase in rate of sales tax from 13% to 14% & shall be final discharge of liability <strong>Instructions</strong> related to exem ptions / concessions, levy, services, sec 11, 36, 45. 1761 1837 LIMITATION PERIOD : 1 Adjustment of input tax paid on electricity bill by cotton ginners under SRO.1271(I)/96, dated 10 th November, 1996. 2 <strong>Sales</strong> <strong>Tax</strong> and Central Excise Budget <strong>Instructions</strong> 2005-06. 3 <strong>Sales</strong> <strong>Tax</strong> and Federal Excise budget instructions 2008-2009 4 <strong>Sales</strong> <strong>Tax</strong> and Federal Excise budget instructions 2009-2010. C.No.1(3)STR/ 2000, dated 24 th April, 2001 C. No. 1/33- STB/2005 dated 6 th June, 2005 C. No.5/1-STB /2008 dated 11 th June, 2008 C. No. 1(2)STB/ 2009 dated 13 th June, 2009 No limitation period for refund of input tax to ginning industry. <strong>Instructions</strong> limitation period. <strong>Instructions</strong> limitation period. <strong>Instructions</strong> limitation period. regading regading regading 689 1223 1749 1837 LIQUOR : 1 Registration of permits room-sales tax on ―alcoholic liquor.‖ 2 Registration of permit from sales tax on ―alcoholic liquors‖. C.No.3(62)/STP/ 97-PT.I, dated 2 nd April, 1999. C. No.1/137-STT /99, dated 29 th July, 1999 ―Permit rooms‖ for liquor required to be registered as retailer. <strong>Sales</strong> tax is leviable on the sale and consumption of alcoholic liquors irresp ective of any other levy. 391 446 LPG--see Natural Gas/LPG LUBRICANTS & GREASES--see POL Products MACHINERY--see Plant & Machinery MANUFACTURING : 1 Levy of sales tax on precast material used in the construction of bridges. C. No. 5281-M (ST) /98, dated 29 th June, 1998 Pre-casting of material is manufacturing thus, supply for construction of overhead bridges is liable to ST. 273
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 2 Problem of cotton waste dealers. 3 Applicability of SRO 543 in respect of sales tax. 4 Assistance required sales tax payment. 5 Levy of special excise duty under section 3A of the Federal Excise Act, 2005. C. No. 3(11) STP /98, dated 29 th June, 1998 C. No. 3(6)ST- L&P/2006 dated 8th August, 2006 C. No. 3(1)ST- L&P/2006 (pt) dated 12 th January, 2007 C. No. 1(3) FED /2007/66500-R dated 22 nd April, 2009 The processes of clearing cotton waste are covered by the section 2(16) and is liable to registration Packing and filling of gas into cylinders and bottles is covered by the definition of ‗manufacture‘ & required to file the special return. M/s. Reckitt Benckiser should be considered manufacturer of prickly heat powder for FED. Supplies of food by restau rants are subject to ST as manufacturers and suppliers of cooked food and liable to Special Excise Duty. 273 1417 1464 1830 MEDICINES--see Pharmaceuticals MEMBER(JUDICIAL)--see Adjudication/ Appeal/Appellate Tribunal MILD STEEL PRODUCT--see also Ingots & Billets/Iron & Steel 1 Fixed sales tax on re/rolled mild steel products. 2 Clarification of applicabi -lity of sales tax in case of international contract covered under SRO 555(I)/90 and 597(I)/90 both dated 7 th June, 1990 3 Levy of fixed tax on rerolled mild steel products manufactured by automatic/ non-automatic re-rolling mills. A clarification regarding size of the re-rolling mills. 4 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 1997-98. C. No.2(15) PC /91 dated 18th May, 1992 C. No.1/15-STB /94, Dated 3 rd March, 1994 F. No.3(25)STT. II/92, dated 8 th December, 1994 C. No. 46-STB/ 97, dated 13 th June, 1997. Fixed sales tax on re/rolled mild steel products. Refund on mild steel products for the period from 22 nd December, 1991 to 20 th October, 1992 cannot be acceded to as SRO 151(I)/92 was given retrospective effect from 1 st October, 1991. Re-rolling mills size of 0.5 and above may be treated equal to one size less than 0.5 to be bracketed with lower slab. Baggage, relief goods, fix ed sales tax on brick kilns, weaving/processing, retail 36 70 95 205
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Yours faithfully For Meezan Enterpr
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 C. NO.
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 (5) Co
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 I am d
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 basis.
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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Sales Tax Instructions, 2009 Sales
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 Centra
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Sales Tax Instructions, 2009 weight
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Sales Tax Instructions, 2009 C.No.3
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