Sales Tax Instructions

Sales Tax Instructions, 2009
52 Benefits of sales tax
registration. [Rescinded
vide STGO No.3 of 2004
dated 12 th June, 2004]
53 Levy of sales tax on
supplies to FATA/PATA
or supplies from FATA/
PATA.
Sales Tax General
Order No.4/
1999, dated 8 th
April, 1999.
C. No. 2(38) STP
/97, dated 15 th
April, 1999.
54 Sales tax on textile goods. C. No.2(35) STP
/ 97, dated 25 th
55 Sales Tax: Instructions
for the Budget 1999-
2000.
56 Registration of CNGsupplier.
57 Clarification regarding
sales tax.
58 Issuance of registration
exemption certificate in
favour of M/s Karachi
Port Trust.
59 Tax frauds committed by
M/s Kohinoor Smith
(Pvt) Ltd., Lahore and
M/s Syed Brothers
(distributors) Lahore.
60 M/s Plastobag limited
seek permission to clear
semi-finished goods from
their Hattar factory for
dispatch to their Karachi
factory without payment
of sales tax and extra
amount of sales tax.
61 Levy of further tax under
section 3(1A) of the Sales
Tax Act, 1990.
June, 1999
C. No. 1/10-STB/
99, dated 1 st July,
1999.
C. No. 5(166)
STM /99, dated
28 th August, 1999
C. No. 3(5) STP/
99, dated 21 st
Oct., 1999.
C. No. 3(2) STP/
99-Pt.2, dated
18 th Nov., 1999.
C.No.5(141)STM
/99, dated 4 th
Dec., 1999.
C. No. 3(58) STP
/99, dated 22 nd
Jan., 2000.
Sales Tax General
Order No.2/
2000, dated 11 th
April, 2000.
ST declaration not to be
used for purpose of income
tax assessment.
Supplies to and from
FATA/PATA taxable.
If any loom is detected unregister
ed or working
under fixed/capacity tax
after 01.07.1999, Collectors
shall be held responsible.
Instructions regarding
registration.
CNG suppliers located to
be registered /enrolled by
31.08.1999.
A person to account for his
taxable activities from the
date he becomes liable to
registration.
KPT not liable to be
registered.
Payment of further tax does
not mitigate the
requirement of registration.
ST chargeable if goods
cleared from one factory to
another factory of same
owner having separate
registration.
Effect of voluntary
registration for persons
making exempt supplies.
396
409
432
434
458
485
495
498
529
547