Sales Tax Instructions

Sales Tax Instructions, 2009
Rules, 1944. [Rescinded
vide STGO No.3 of 2004
dated 12 th June, 2004]
23 Sales Tax: Instructions
for the Budget 1999-
2000.
24 ―Value of supply‖ for
sales tax purposes.
25 Writ petition Nos.
1713/98, 2187/98 filed by
M/s. Northern Bottling
Co. (Pvt.)Ltd.
26 Sales tax on POL
products (Furnace Oil).
C. No. 1/10-STB/
99, dated 1 st July,
1999.
C. No. 3/41-STB
/99, dated 17 th
August, 1999
C. No. 1(229)
STT/ 98, dated
4 th November,
1999
C. No. 3(51) STP
/99, dated 6 th
Nov., 1999.
C. No. (30) STR/
99, dated 15 th
Dec., 1999.
27 Sales tax on POL
products
from
11.12.1999.
28 Sales tax clarification. C. No. 3(1) STP/
99, dated 20 th
29 Sales tax on textile processing
units. [Para 6 & 9
substituted by letter 4/84-
STB/97 dt. 01.02.2000.]
30 Value of supply in
respect of electrical
energy by IPPS including
Hubco & Kapco. [Resci
nded vide STGO No.3 of
2004 dated 12 th June, 2004]
31 Levy of general sales tax
on transportation charges.
December, 1999
C. No. 4/84-STB
/97, dated 28 th
Dec., 1999.
Sales Tax General
Order No.1/
2000, dated 24 th
January, 2000
C. No. 1(3) STR
/2000, 21 st
August, 2000
32 GST on paper cones. C. No. 1(74)STM
/2000 dated 16 th
33 Withholding tax on
commercial & industrial
gas consumers under
section 50(7G). [Amended
by ST Ruling/Instructions
December, 2000
C. No. 3(19) STP
/2000, dated 27 th
Feb., 2001.
Instructions related to
value.
No mechanism / formula,
can be approved for general
applicability u/s 2(46).
The retail price plus the
sales tax constitutes the
consumers price.
Assessable value of furnace
oil.
Levy of ST on POL
Products on fixed sale
price.
Clarification on value (disc
ounted price) debit & credit
note. Further tax not charge
able from individuals.
(i) Abolition of fixed tax on
textile processing units-(ii)
ST chargeable on vending
charges.
Components of value of
electrical energy for IPPs.
The transportation charges
on furnace oil are an integ
ral component of value.
Minimum prices of items
mentioned in SRO 762(I)/
96 incorporate mechanism
for regular periodic review.
Withholding tax not to be
included in value for ST
assessment.
434
451
488
492
511
519
526
530
592
638
665