Sales Tax Instructions

Sales Tax Instructions, 2009
vendors from materials
supplied by principals.
7 Sales Tax Budget
Instructions 1995-96.
8 Amendment in sales tax
law.
9 Contents of sales tax
replacement invoice.
10 Value of taxable supply.
[Rescinded vide STGO No.3
of 2004 dated 12 th June,
2004]
11 Assessable values of steel
ingots.
12 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
13 Levy of sales tax on
goods produced by
vendors from the raw
materials supplied by the
principals. [Rescinded vide
STGO No.3 of 2004 dated
12 th June, 2004]
14 Avoidance of tax by mis
interpretation of sec- tion
2(46) of the Sales Tax
Act, 1990–case of valu
ation of ―rectified spirit‖
1995, dated 9 th
April 1995.
C. No. 2/2-STB/
95, dated 14 th
June, 1995.
Sales Tax Gener
al Order No2/96
dt 16 th July, 1996
C. No.1(77)STP
/95-Pt., dated 30 th
January, 1997
Sales Tax General
Order No. 4/
1997, dated 11 th
Oct., 1997.
C.No.4/20-STB/
98, dated 25 th
May, 1998.
C.No.1/10-STB/
98, dated 12 th
June, 1998.
Sales Tax General
Order No.1/
1998, dated 17 th
June, 1998.
C. No. 3(1) STP
98, dated 29 th
June, 1998
produced in sugar mills.
15 Clarification. C. No. 1(33)STP/
93, dated 9 th
Sept., 1998.
Compulsory registration, 108
export through 3 rd party,
withdrawal of exemption,
sales tax rate (10%), arr
ears, special judge, retail
price, import value, arrest,
search of conveyance, adju
dication, Northern Areas.
STGO No. 1/95 rescinded. 176
The term ‗value‘ means the
price which registered
person receives for a supply
excluding the amount of
sales tax.
Markup on credit sales
should not be included in
value.
Value of steel ingots to be
less by Rs. 1000 from
billets of Pak Steel.
Instructions related to
value.
Vendors to pay ST & claim
input adjustment- sales tax
to be paid on conversion
charges.
Provincial excise duty is to
be included in the value of
―Rectified Spirit‖ in terms
of section 2(46)(a) of the
Sales Tax Act, 1990.
Case of single registration
in various capacities. Value
may differ for assessment
(ex-factory,wholesale price)
193
227
257
258
263
270
309