Sales Tax Instructions

Sales Tax Instructions, 2009
Vide IGM no.1187/02
dated 02-07-2002, index
no.52, cash no.7216 dated
20-07-2002.
nery along with additional
tax. The Board maintains
its earlier ruling issued vide
C.No. 3(9)STP/99 (Vol.-II).
PLASTIC GOODS/FILM/GRANULES/RAW MATERIAL :
1 Sales tax on yogurt and
other dairy products sold
in plastic disposable
containers.
2 Levy of sales tax on
tubular plastic packing
film- clarification
regarding.
3 Federal budget 1991-92 –
Instructions regarding
matters relating to sales
tax.
4 Federal Budget 1993-94-
Instructions regarding
matters relating to sales
tax.
5 Sales Tax Budget
Instructions 1996-97.
6 Request for clarification
regarding exemption of
sales tax on the manufacture
and onward supply
of 5ml plastic measuring
spoons to pharmaceutical
industry under SRO-478
(I)/96 dated 13.6.1996
and subsequent notification
being SRO-437(I)/97
dated 13.6.1997.
7 SRO 795(I)/99 dated
30.06.1999.
POL PRODUCTS :
C. No. 7(15)-ST/
71 dated 13th
August, 1990
Sales Tax Circular
No.1/ 1991,
dt.27 th Feb.,
1991.
C.No. 4(11)/91-
STB, dated 30 th
May, 1991.
C.No. 4(13)/92-
STB, dated 14 th
June, 1993.
C.No.1/43-STR/
96, dated 13 th
June, 1996.
C.No.3(16)STP/
97, dated 2 nd
September, 1998
C.No.1/90-STT/
94, dated 5 th July,
1999.
Exemption available to
Poly-styrene containers is
withdrawn.
Intermediary product i.e.,
Plastic tubular packing film
is taxable.
7
11
Withdrawal of exemption. 14
5% tax on cottage industry
of plastic goods.
Instructions
plastic goods.
regading
Plastic measuring spoons
for pharmaceuticals not
exempt.
CED exempt under SRO
807(I)/99 if Extra ST is
paid on plastic film.
54
134
441
298
1 Claim of refund of input
tax.
C. No. 2(77) STP
/95-Pt, dated 20 th
July, 1998.
Refund/input tax adjustment
on spare parts/lubricants
allowed from 1.1.1996 to
278