Sales Tax Instructions

Sales Tax Instructions, 2009
ted as per section 4 of the
Sales Tax Act, 1990.
4 Refund of input tax consumed
in the manufacture
of exempt goods
which were subsequently
exported as per section 4
of the Sales Tax Act,
1990.
5 Refund of sales tax on
packing material used in
Rice Exported from
Pakistan.
Sales Tax Ruling
/Instruction No.
28/ 2002, dated
8 th April, 2002.
Sales Tax Ruling
/Instruction No.
49/ 2002, dated
11 th July, 2002.
No refund on packing
material (bags) on export
of rice. Exempt goods not
zero-rated.
Refund allowed on packing
mate-rial of rice & all other
exported goods, whether
taxable or exempt.
810
835
SALES OF GOODS ACT, 1930 :
1 Refund / adjustment of
sales tax paid on packing
materials used in the
manufacture of taxable
goods.
2 Levy of 12.5% General
Sales Tax.
3 Application of GST on
old contracts.
4 Sales tax on supplies ma
de to Government/Semi-
Government / Defence
Departments and Auton
omous Corporations
authorized to deduct
advance tax under section
50(4) of the Income Tax
Ordinance,1979.
5 Purchase of taxable goods
from registered persons
and against prescribed tax
invoices.
S. Tax Circular
No.6 of 1990
dated 12 th
September, 1990
C. No. 3(72) STP
/97, dated 17 th
Nov., 1998.
C. No. 3(72) STP
/97(Pt-I)P. 69672
/C, dated 4 th
February , 1999
C. No. 4/47-STB/
98, dated 13 th
March, 1999.
C. No. 4(47)STB
/98, Vol dated
27 th March, 1999
Sales tax paid on packing
materials may be allowed.
ST to be charged
irrespective of contract
under section 64A of the
Sales of Goods Act, 1930.
ST shall be paid on all
supplies made on or after
01.07.1998 irrespective of
the date of contract under
section 64-A of the Sale of
Goods Act, 1930.
Payment of ST by Govt.
Deptts & application of
Sales of Goods Act, 1930.
Section 64-A of the Sale of
Goods Act, 1951 comes
into play when sales tax is
levied on some goods after
a contract has been signed.
SALES OF TAXABLE ACTIVITY OR TRANSFER OF OWNERSHIP :
8
335
377
379
387