Sales Tax Instructions

Sales Tax Instructions, 2009
16 Sales tax clarification.
[Redundant- see Sales Tax
Ruling/Instruction No.
11/2003]
17 Formal exemption of
sales tax on pre-paid
cards for mobile cellular
services.
18 Exemption of sales tax on
free sampling.
19 Typical matters regarding
sales tax.
20 Exemption from sales tax
on postage stamps/postal
stationery and judicial/
non-judicial papers.
21 Sales tax on delivery
charges on goods
supplied.
22 Value of supply when
goods are removed/
supplied under chapter-X
of the Central Excise
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 [Rescinded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).
27 Sales tax on POL
products
from
11.12.1999.
C. No. 3(72) STP
/97, dated 19 th
Nov., 1998.
C. No. 1/54-STT/
98, dated 30 th
Nov., 1998.
C. No. 3(62) STP
/97-PT.IV, dt 18 th
December, 1998
C.No.3(1)STP/
98.PT, dated 8 th
Jan., 1999.
C. No.1/180-STT
/94, dated 8 th
April, 1999.
C. No. 3(2) STP /
99, dated 22 nd
April, 1999.
Sales Tax General
Order No.5/
1999, dated 29 th
June, 1999.
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.
Withholding tax not to be
included in value for sales
tax calculation.
Value of pre-paid activated
and un-activated cards.
Free samples or on
discounted price are
taxable.
Discounted/free samples
not exempt.
Postage stamps and postal
stationery not exempt and
assessable on the cost of
printing.
If supplies are delivered at
buyers premises, delivery
charges will be included in
the ―value of supply‖.
Amount of CED remitted
under chapter-X of Central
Excise Rules, 1944, not to
be included in value for ST.
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.
338
342
356
370
395
415
434
434
451
488
492
511