Sales Tax Instructions

Sales Tax Instructions, 2009
manufacture.
7 Clarification regarding
advances received before
1 st April, 2001 on
pesticides.
8 Clarification regarding
sales tax.
Sales Tax Ruling/
Instruc-tion
No.30/ 2002,
dated 10 th April,
2002.
C. No. 3(36)STP
/99 dated 26 th
April, 2006
SECTION-2(46): The topics include under this section are :
(i) Value/Value of Supply (ii) Value Addition
Supply is taxable if partial
payment is received in
exempt period but delivery
is made after withdrawal of
exemption.
Payment received in
advance is to be accounted
for in that tax period. In
case of part payment, ST
would be paid when the
supply is actually made.
811
1348
(i)
Value/Value of Supply:
1 Sales tax on soap stock. C. No. 16(6)-ST
/84 Dated 30 th
2 Clarification regarding
Sales Tax Act, 1990.
3 Value of imported goods
for the purposes of sales
tax inclusion of 1% regu
latory duty levied vide
SRO 19 th September,
1992.
4 Value of goods supplied
by vendor to principal.[Wi
thdrawn vide STGO No.1
of 1998 dated 17.06.1998]
5 Value of imported goods
for the purposes of levy
of sales tax.
6 Levy of sales tax on
goods produced by
September, 1990
C. No. 1(5) GST-
I/91, dated 2 nd
March, 1992.
C. No.1(33)GST
-I/92, dated 19 th
September, 1993
Sales Tax General
Order No.5/
1994, dated 6 th
April, 1994.
Sales Tax Circular
No.10/1994,
dt.27 th Oct.,
1994.
Sales Tax General
Order No.1/
Value of soap stock to be
determined as per advertise
ment or through public
sector units.
Valuation of goods manu
factured on labor charges
shall not be less than open
market price. Exempt exc
ise duty shall not be includ
ed in value. For carrying
contraband goods vehicle
not to be confiscated.
Federal Government
exempted sales tax to the
extent of 0.125% of the
value of imported goods
which has been subjected to
one percent regulatory duty.
Tax liability of a vendor
supplying goods to
principal.
Value of imported goodsvalue
under section 25 +
custom duty actually paid.
Value of supply for
vendors.
9
21
63
71
94
102