Sales Tax Instructions

Sales Tax Instructions, 2009
3 Sales Tax Budget
Instructions 1995-96.
4 Printing of retail price on
foam and foam products.
5 Printing of retail prices
on foam and foam
products.
6 Notification No. SRO
1112(I)90 and SRO
800(I)90.
7 Sales Tax Budget
Instructions 1996-97.
8 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
C. No. 2/2-STB/
95, dated 14 th
June, 1995.
C. No. 2(87)STP
/95/, dated 2 nd
April, 1996
C. No. 2(87)-STP
/95, dated 19 th
May, 1996
C. No. 4(30) STH
/92, dated 6 th
June, 1996
C.No.1/43-STR/96
dt 13 th June, 1996.
C.No.1/10-STB/
98 dated 12 th
June, 1998.
9 Sales tax on ice cream. C. No. 1(33) STP
/93, dated 29 th
10 1% further tax on taxable
supplies to unregistered
person.
11 Anomalies in application
of sales tax on items in
schedule III, i.e.,
squashes, juices etc.
12 Writ petition Nos.
1713/98, 2187/98 filed by
M/s. Northern Bottling
Co. (Pvt.)Ltd.
13 Evasion of sales tax and
central excise duty by
beverage manufacturers.
14 Sales Tax Budget
Instruction 2003-2004.
15 Supply of household
goods as ‗retailer‘.
June, 1998.
C. No. 1(33) STP
/93, dated 4 th
July, 1998.
C. No. 3(1) STP
/98 (Pt.), Dated
7 th October, 1998
C. No. 1(229)
STT / 98, dated
4 th November,
1999
C. No. 3(28) STP
/2000, dated 31 st
August, 2000
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
C. No. 3(33) St-
L&P/99, dated
Instructions related to sales
tax on retail price.
Printing of retail price on
foam and foam products
may not be insisted upon.
Liability shall be calculated
on the basis of retail price
declared by the manufac
turer. Printing of retail price
on foam and foam products
may not be insisted upon.
Notifications relating to
registration and retail price.
108
122
132
132
Instructions related to sales 134
tax on retail price.
Definition of retail price. 258
Further tax chargeable on
items chargeable on retail
price basis.
Further tax not part of retail
price.
Exempt manufacturers have
option to print retail price
on the items mentioned in
the 3 rd Schedule for conv
enience of wholesalers etc.
The retail price plus the
sales tax constitutes the
consumers price.
Beverage manufacturers not
paying tax on retail price of
retailers. Input tax not allo
wed on marketing material.
Instructions related to sales
tax on retail price.
The term ‗retail price‘ used
in section 2(28) does not
necessarily relate to items
274
275
325
488
595
906
1025