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Sales Tax Instructions
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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
227 <strong>Sales</strong> tax on cotton seed<br />
& cotton. [see also C.<br />
No.4/6-STB/97-Pt., dated<br />
12th May, 1998]<br />
228 <strong>Sales</strong> tax on cotton seed<br />
& cotton.<br />
229 Fixed sales tax during<br />
1997-98.<br />
C. No. 4/6-STB<br />
/97-Pt, dated 24 th<br />
April, 1998<br />
C. No. 4/6-STB<br />
/97-Pt., dated 12 th<br />
May, 1998<br />
C. No. 4(4) FST/<br />
97(STP), dated<br />
12 th May, 1998<br />
Waiver of additional tax/<br />
penalties on cotton seed<br />
supplied w.e.f. 16.10.96 to<br />
13.4.98 and on cotton w.e.f.<br />
1.7.96 to 14.3.98.<br />
For payment of sales tax<br />
arrears on cotton seed and<br />
cotton date has been<br />
extended up to 18.05.1998.<br />
Agreement regarding fixed<br />
ST with Anjuman-e-Tajran<br />
& FAST.<br />
249<br />
249<br />
249<br />
230 Recovery of dues stayed<br />
by the Honorable High<br />
Courts and Civil Courtshearing<br />
before grant of<br />
interim stay orders by the<br />
court.<br />
231 Recovery of dues from<br />
textile processing units.<br />
232 Minutes of the meetings<br />
held with Pakistan Steel<br />
Melters Association (PS<br />
MA) and Pakistan Steel<br />
Re-rolling Mills Associa<br />
tion (PSMA) held at Cust<br />
om House, Lahore on Sat<br />
urday, the 9 th May, 1998.<br />
233 Purchase of goods –<br />
issuance of sales tax<br />
invoices by manufacturers<br />
/importers/ suppliers.<br />
234 Assessable values of steel<br />
ingots.<br />
C. No. 1(79) S<br />
(STJ) /98, dated<br />
13 th May, 1998<br />
C. No.1(33) STP<br />
/93. Vol.I, dated<br />
18 th May, 1998<br />
C. No. 4/20-STB/<br />
98, dated 19 th<br />
May, 1998<br />
C. No. 5(1)-TR.I/<br />
96, dated 21 st<br />
May, 1998<br />
C. No. 4/20-STB/<br />
98, dated 25 th<br />
May, 1998<br />
Clause (4-A) of Article 199<br />
of the Constitution<br />
prescribes that stay orders<br />
shall cease to have effect on<br />
afflux of the six month‘s<br />
time<br />
Recovery shall not be<br />
affected without issuing<br />
formal O-in-O.<br />
Liability of steel melters to<br />
be determined on the basis<br />
of electricity consumption.<br />
(1330 units/M.Ton).<br />
Purchases by Govt.<br />
Departments/ DFIS etc.<br />
through registered persons.<br />
Value of steel ingots to be<br />
less by Rs. 1000 from<br />
billets of Pak Steel.<br />
250<br />
252<br />
254<br />
256<br />
257<br />
235 Exemption of additional<br />
tax and penalties under<br />
SRO-481(I)/98 upto 30.5.<br />
1998.<br />
236 Clarification of question<br />
about sales tax among our<br />
members.<br />
C. No. 1(33) STP<br />
/93, dated 26 th<br />
May, 1998<br />
C. No.3(62) STP<br />
/97-Pt.2, dated 5 th<br />
June, 1998<br />
Amnesty of additional<br />
tax/penalty if principal<br />
amount is deposited.<br />
Supplies cannot be subject<br />
to sales tax for the reason<br />
that importer/manufacturer<br />
is a registered person.<br />
257<br />
258
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 227 <strong>Sales</strong> tax on cotton seed & cotton. [see also C. No.4/6-STB/97-Pt., dated 12th May, 1998] 228 <strong>Sales</strong> tax on cotton seed & cotton. 229 Fixed sales tax during 1997-98. C. No. 4/6-STB /97-Pt, dated 24 th April, 1998 C. No. 4/6-STB /97-Pt., dated 12 th May, 1998 C. No. 4(4) FST/ 97(STP), dated 12 th May, 1998 Waiver of additional tax/ penalties on cotton seed supplied w.e.f. 16.10.96 to 13.4.98 and on cotton w.e.f. 1.7.96 to 14.3.98. For payment of sales tax arrears on cotton seed and cotton date has been extended up to 18.05.1998. Agreement regarding fixed ST with Anjuman-e-Tajran & FAST. 249 249 249 230 Recovery of dues stayed by the Honorable High Courts and Civil Courtshearing before grant of interim stay orders by the court. 231 Recovery of dues from textile processing units. 232 Minutes of the meetings held with Pakistan Steel Melters Association (PS MA) and Pakistan Steel Re-rolling Mills Associa tion (PSMA) held at Cust om House, Lahore on Sat urday, the 9 th May, 1998. 233 Purchase of goods – issuance of sales tax invoices by manufacturers /importers/ suppliers. 234 Assessable values of steel ingots. C. No. 1(79) S (STJ) /98, dated 13 th May, 1998 C. No.1(33) STP /93. Vol.I, dated 18 th May, 1998 C. No. 4/20-STB/ 98, dated 19 th May, 1998 C. No. 5(1)-TR.I/ 96, dated 21 st May, 1998 C. No. 4/20-STB/ 98, dated 25 th May, 1998 Clause (4-A) of Article 199 of the Constitution prescribes that stay orders shall cease to have effect on afflux of the six month‘s time Recovery shall not be affected without issuing formal O-in-O. Liability of steel melters to be determined on the basis of electricity consumption. (1330 units/M.Ton). Purchases by Govt. Departments/ DFIS etc. through registered persons. Value of steel ingots to be less by Rs. 1000 from billets of Pak Steel. 250 252 254 256 257 235 Exemption of additional tax and penalties under SRO-481(I)/98 upto 30.5. 1998. 236 Clarification of question about sales tax among our members. C. No. 1(33) STP /93, dated 26 th May, 1998 C. No.3(62) STP /97-Pt.2, dated 5 th June, 1998 Amnesty of additional tax/penalty if principal amount is deposited. Supplies cannot be subject to sales tax for the reason that importer/manufacturer is a registered person. 257 258
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 237 <strong>Sales</strong> <strong>Tax</strong> – Budget Day <strong>Instructions</strong> for the budget 1998-99. 238 Levy of sales tax on goods produced by vendors from the raw materials supplied by the principals. [Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004] 239 Levy of sales tax at retail stage. C.No.1/10-STB/ 98, dated 12 th June, 1998 <strong>Sales</strong> <strong>Tax</strong> Gene ral Order No.1/ 1998, dated 17 th June, 1998 C.No.5(1)STP/ 98, dated 24 th June, 1998 Levy & exemption of ST, amnesty from additional tax /penalty, wholesalers, deal ers, further tax, abolition of fixed tax, turnover, defin ition of retail price, export ter, refunds, cost/chartered Accountants, adjust ment allowed on ST of AJ &K, registration, section 7, 10 , 21, 26, 26A, 32A, 60, 72. Vendors to pay ST & claim input adjustment-sales tax to be paid on conversion charges. Single registration for all retail out lets. 258 263 264 240 Permission to pay fixed sales tax on furniture. 241 Chargeability of sales tax on limestone/clay used in the manufacture of cement. 242 Unauthorized adjustment of input tax on the purchases received from registered importers. 243 Levy of 1% further tax under section 3 (1-A) of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. 244 Input tax paid on goods purchased by a person before registration. [Amended vide STGO No. 6/1998 dt 31.08.1998 and rescinded vide STGO No.3 of 2004 dt 12th June, 2004] 245 <strong>Sales</strong> tax registration of distributors vide Notifi cation No. SRO 538(I) C. No.5(1) STP /98, Dated 26 th June, 1998 C.No.2(26) STP /97, Dated 27 th June, 1998 C.No.2(24)STP/9 5, Pt, dated 27 th June, 1998 C.No.3(62)STP/9 7(PT.I), dated 27 th June, 1998 <strong>Sales</strong> <strong>Tax</strong> General Order No.2/ 1998, dated 29 th June, 1998 C. No. 3(62) STP /97 (Pt.I.), dated 29 th June, 1998 Fixed ST on furniture allowed by adding 20 % for 1996-97 and by another 40% for 1997-98. <strong>Sales</strong> tax chargeable on limestone/clay used in cement as cement is exempt from ST. Input tax adjustment on photo copies of B/E. Further tax not chargeable from the government departments. Input tax adjustment on stocks purchased by a person before registration. Manufacturer of cigarettes to pay 1% further tax & add itional tax in case dealer/wh 265 266 267 268 268 269
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sales tax on the manufacture and on
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due-date payments‘ of sales tax.
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Sales Tax Instructions, 2009 ―tax
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Sales Tax Instructions, 2009 ******
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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 SUBJEC
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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 SUBJEC
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Sales Tax Instructions, 2009 (xxix)
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 iii) i
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Sales Tax Instructions, 2009 xii) C
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 sectio
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Sales Tax Instructions, 2009 Collec
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prosecution evidence(s) available j
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Sales Tax Instructions, 2009 C.No.2
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Sales Tax Instructions, 2009 review
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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 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 C.No.1
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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 afores
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Sales Tax Instructions, 2009 The Ce
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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 [Issue
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 WASTAG
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Sales Tax Instructions, 2009 (D) To
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Sales Tax Instructions, 2009 servic
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 2. It
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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 For an
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Sales Tax Instructions, 2009 allowe
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 basis
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Sales Tax Instructions, 2009 It is
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 23.07.
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Sales Tax Instructions, 2009 are in
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Sales Tax Instructions, 2009 SRO-50
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Sales Tax Instructions, 2009 respec
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SALES
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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 Any o
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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 implem
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Sales Tax Instructions, 2009 throug
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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 APTMA
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 5. Kee
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 In cas
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 input
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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 3. DTR
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Sales Tax Instructions, 2009 7. Unl
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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 person
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Sales Tax Instructions, 2009 With r
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 We are
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Sales Tax Instructions, 2009 I am d
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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 1. Obt
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Sales Tax Instructions, 2009 1. Rel
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Sales Tax Instructions, 2009 2. Ret
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Sales Tax Instructions, 2009 [Furth
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Sales Tax Instructions, 2009 per ru
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Sales Tax Instructions, 2009 2. In
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Sales Tax Instructions, 2009 STEEL
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Sales Tax Instructions, 2009 4. The
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Sales Tax Instructions, 2009 PIA He
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Sales Tax Instructions, 2009 to Mr.
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Sales Tax Instructions, 2009 3. All
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 (E) SA
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Sales Tax Instructions, 2009 of val
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Sales Tax Instructions, 2009 NIC No
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Sales Tax Instructions, 2009 (b) (c
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Sales Tax Instructions, 2009 Audit
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Sales Tax Instructions, 2009 (i) (j
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Sales Tax Instructions, 2009 PART -
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Sales Tax Instructions, 2009 manufa
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Sales Tax Instructions, 2009 (x) (x
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Sales Tax Instructions, 2009 (ii) (
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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 /Quett
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 (oil r
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Sales Tax Instructions, 2009 10. Co
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 (ii) I
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Sales Tax Instructions, 2009 ―SPE
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 8475.1
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Sales Tax Instructions, 2009 (c) Fo
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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 7. If
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Sales Tax Instructions, 2009 brand
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Sales Tax Instructions, 2009 [Issue
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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 4 Addi
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Sales Tax Instructions, 2009 local
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Sales Tax Instructions, 2009 Import
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Sales Tax Instructions, 2009 cotton
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