Sales Tax Instructions

Sales Tax Instructions, 2009
(I)/97. 28 th Aug., 2000.
C.No.3(9)STP/99
(Pt.), dated 18 th
November, 2000
11 Issuance of NOC for
transfer of machinery
under SRO No.987(I)/99,
dated 30.08.1999.
12 Sales of machinery/
acceptance of indemnity
bond under SRO 987/(I)/
99 dated 30.08.1999.
13 Directions contained in
judgment dated 01.02.
2001 passed in writ petition
13903/94, 10267/95
by Honourable Lahore
High Court Lahore in
cases of Messers M.T.M.
International Bearing In
dustries Limited V/s Fed
eration of Pakistan etc.
14 Permission for the change
of place of installation
from Multan to Karachi
for the machinery imported
under SRO 987(I)/99,
dated 30.08.1999.
15 Establishment of NBK
fertilizer project by M/s.
Engro Chemical Pakistan
Limited, Karachi.
16 Benefit of SRO 987(I)/99
on purchase of MS Plates
for fabrication of tanks by
M/s. Bosicar Pakistan lim
ited from Pakistan steel.
17 Registration as manufacturer
to avail benefit
under SRO 987(1)/1999.
18 Request to clarify that the
conditions laid down in
para 2 of SRO 987(1)/99
dated 30-08-1999 are
applicable only to plant
and machinery and not to
the components.
C. No. 3(9) STP/
99(Pt), dated 28 th
Feb., 2001.
C. No. 1(557)S
(STJ)/94, dated
17 th May, 2001.
C. No. 3(13) STP
/96 (Pt.-I), dated
20 th October,
2001
C. No. 1(57) STT
/97, dated 13 th
November, 2001
C. No. 3(9) STP
/99 (Pt-I), dated
27 th November,
2001
C. No. 3(9) STP/
99(Pt.I), dated
26 th Dec., 2001.
Sales Tax Ruling/
Instruction No.
12/ 2002, dated
6 th Feb., 2002.
Collector empowered to gra
nt permission for shifting of
the machinery imported
under SRO 987(I)/99.
Sale of machinery to other
regis-tered personprovision
of SRO 987
(I)/98 made applicable.
Ball bearing is not
machinery & not exempt
from ST.
Change of place of
installation of machinery
from Multan to Karachi
allowed provided the
conditions prescribed under
SRO 987(I)/99 are met.
No sales tax exemption is
admissible on plant and
machinery in terms of SRO
987(I)/99.
MS plates, although may be
used in making tanks of the
refinery, cannot be termed
as component parts of
machinery for exemption in
terms of SRO 987(I)/99.
Exemption of plant and
machinery.
Components of plant and
machinery not exempt
under SRO 987(1)/99.
631
670
697
769
771
778
782
793