Sales Tax Instructions

Sales Tax Instructions, 2009
7 Levy of sales tax on retail
ers having annual turn
over above Rs. 5 million.
8 Levy of further tax of one
per cent on sales made
directly to consumer.
9 Sales tax on chain of
super markets v/s small
stores.
10 Sales tax on ―alcoholic
liquors‖.
11 Exemption from
registration.
14 Representation of M/s.
Afghan carpet against
demand of sales tax by
Collector of Sales Tax
(East), Karachi.
15 Registration of retailers
under the turnover tax
scheme.
C. No. 1(3) ST/Rt
/98 (STP), dt 9 th
September, 1998
C No 3(62) STP
/97 (Pt.I), dated
10 th Sept, 1998
C. No. 3(62) STP
/97.STP (Pt.-10),
dated 20 th
October, 1998
C. No. 3(62) STP
/97. Pt.I dt 5 th
January, 1999
C. No. 3(2)STP
/99, dated 29 th
January , 1999
12 Sales Tax: Instructions
for the Budget 1999-
2000.
13 Levy of GST on retail
traders.
C. No. 1/10-STB/
99, dated 1 st July,
1999.
U.O. No.1/16-
STB/99, dated
22 nd Dec., 1999.
C. No.3(29) STP
/2000 dated 11 th
September, 2000
C. No. 3(18)STP/
2000(Pt-1), dated
21 st Sept., 2000
Rs. 5 million.
Levy of sales tax on retail
ers having annual turn over
above Rs. 5 million
No further tax on sale by
importer-cum-retailer and a
wholesalers-cum-retailer to
final consumer.
Retailers whose annual
turnover, whether taxable
or otherwise, exceeds Rs. 5
million are required to be
registered
Opinion of Justice Div
sought on taxability of
―Wine Shops‖ which sell
alcoholic liquors in retail.
Medical stores supplying
filled infusion solution, sur
gical tapes, liquid paraffin,
disinfectants etc are taxable
and liable to be registered.
Instructions related to
retailers.
308
310
329
366
376
434
Decision of Cabinet for 520
levy of ST on retail traders
annulled. Turn over tax for
retailers.
Payment of tax as retailer. 606
Enlistment tax through
ordinance.
609
16 Application of turnover
tax.
C. No. 3(2) STP
/99 (Pt-I), dated
26 th Sept., 2000
Distributors of LPG are
wholesaler and not retailer
although supplying gas to
end consumers.
17 Complaint by Markazi C. No. 1(6) STR Retailers above threshold of 694
609