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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

mills. 27 th July, 1998 exporters who may obtain<br />

tax invoices from them.<br />

268 Fixed sales tax on bricks C. No. 2(2) Dues for 1995-96, 1996-<br />

under section 3(2)(d) of FST/95(STP), 97 and 1997-98 may be<br />

the <strong>Sales</strong> <strong>Tax</strong> Act, 1990, dated 28 th July, recovered immediately<br />

read with the fourth 1998<br />

from the defaulters.<br />

schedule thereof.<br />

269 Levy of sales tax on C.No.3(14)STP/9 Exemption limit for<br />

hosiery goods clarification<br />

8, dated 28 th July, Hosiery goods.<br />

regard.<br />

1998<br />

270 Levy of sales tax on<br />

textile industry.<br />

271 Treatment of sales tax<br />

defaulters.<br />

272 <strong>Sales</strong> tax registration of<br />

importers. [Rescinded vide<br />

STGO No.3 of 2004 dated<br />

12 th June, 2004]<br />

273 Levy of further tax on one<br />

percent on sale made by<br />

manufacturers directly to<br />

the consumers. [Letter<br />

withdrawn vide ST Ruling/<br />

Instruction No. 65/2002<br />

dated 25.10.2002]<br />

274 <strong>Sales</strong> tax payments<br />

Mingora/Swat.<br />

275 <strong>Sales</strong> tax on house hold<br />

insecticides.<br />

276 Exemption of sales tax on<br />

hurricane lantern<br />

277 Responsibilities of<br />

Collectors under section<br />

ns 45, 46 and 47 of <strong>Sales</strong><br />

<strong>Tax</strong> Act, 1990. [Rescind<br />

ed vide STGO No.3 of 2004<br />

dated 12.6. 2004]<br />

C. No. 3(14)<br />

STP/98 dated 28 th<br />

July, 1998<br />

C.No.3(21)STP/9<br />

8, dated 29 th July,<br />

1998<br />

<strong>Sales</strong> <strong>Tax</strong> Gener<br />

al Order No.3/<br />

1998, dated 31 st<br />

July, 1998<br />

C.No.1(33)STP/9<br />

3 Vol.II, dated 1 st<br />

August, 1998<br />

C.No.2(65)STP/9<br />

5, dated 3 rd<br />

August, 1998<br />

C.No.9(33) STT<br />

/62-Pt.I dated 3 rd<br />

August, 1998<br />

C. No. 1/73-<br />

Stt/98, dated 8 th<br />

August, 1998<br />

<strong>Sales</strong> <strong>Tax</strong><br />

General Order<br />

No.4/ 1998, dated<br />

12 th August, 1998<br />

Manufacturing of hosiery<br />

goods and pardah, Sofa and<br />

Cushion are not exempt<br />

from sales tax.<br />

Recovery and prosecution<br />

under section 37(C).<br />

Importer to quote<br />

registration No. on B/E &<br />

attach copy of return.<br />

Further tax not chargeable<br />

on supply by manufacturer<br />

to final consumer.<br />

Voluntary Registration in<br />

Swat & Mingora.<br />

Non-agricultural insecticides,<br />

imported or locally<br />

produced are not exempt<br />

CBR regrets its inability to<br />

grant exemption from sales<br />

tax on hurricane lantern.<br />

Monitoring of Adjudication<br />

and Appeals.<br />

283<br />

283<br />

284<br />

284<br />

285<br />

285<br />

286<br />

287<br />

287<br />

287

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