Sales Tax Instructions

TURNOVER/TURNOVER TAX :
Sales Tax Instructions, 2009
journey to or from Pakistan.
1 Sales Tax Budget
Instructions 1996-97.
C.No.1/43-STR/
96, dated 13 th
June, 1996.
2 Levy of turnover tax. C. No. 3(35) STP
/96, dated 14 th
December, 1996
Instructions related to
turnover.
The rate of turnover tax is
2% with effect from 1 st
July, 1996.
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3 Sales Tax Budget
Instructions 1997-98.
4 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
5 Sales tax on goods by
small sweetmeat
(mithaee) merchants and
bakers.
6 Sales Tax: Instructions
for the Budget 1999-
2000.
7 Sales tax on ceramic
sanitary ware.
8 The Sales Tax (Amend
ment) Ordinance, 1999.
9 Levy of GST on retail
traders.
10 Amendments of the Sales
Tax Act, 1990 vide
C. No. 46-STB/
97, dated 13 th
June, 1997.
C. No. 1/10-STB/
98, dated 12 th
June, 1998.
C. No. 1(16)STR
/98. Pt., dated
12 th April, 1999
C. No. 1/10-STB/
99, dated 1 st July,
1999.
C. No.1/117-STT
/99 dated 5 th July,
1999
F. No. 2(I)/ 99-
Pub., dated 13 th
August, 1999
U.O. No.1/16-
STB/99, dated
22 nd Dec., 1999.
C.No.1(138)STM
/2000(Pt-XVIII),
dated 6 th Sept.,
2000.
Threshold for exemptions
from Turnover Tax (Rs
300,000).
Instructions related to
turnover.
Sweetmeat manufacturers
and bakers to opt presume
ptive turnover tax equal to
25% of their monthly gas
bills under the simplified
ST Procedure scheme.
Instructions related to
turnover tax.
No fixed tax on ceramic
sanitary ware. Manufactu
rer having annual turnover
between Rs.5-25 Lac may
pay turnover tax.
Powers to grant exemption
withdrawn from CBR.
Section 3(1A) amended.
section 71(2) regarding
turnover tax omitted.
Decision of Cabinet for
levy of ST on retail traders
annulled. Turn over tax for
retailers.
No turn over tax for
supplies of item of 3 rd
schedule.
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