Sales Tax Instructions

Sales Tax Instructions, 2009
49 Self-clearance scheme for
paper and paper board
industries under Central
Excise General Order
No.3/2001 dated 20 th
December, 2001.
50 Payment against a supply
partly in cash and partly
in kind.
51 Uch Power Limited–
notice for recovery under
section 48 of the Sales
Tax Act, 1990.
52 Clarification regarding
payment of sales tax on
bailing hoops used for
fastening ginned cotton.
53 Payment against a supply
made in kind.
54 Levy of sales tax on value
inclusive of withholding
tax paid at import stage as
full and final liability of
income tax. [withdrawn
vide C. No.3(19)STP /2000,
dated 30 th June, 2004]
55 Assessable value of Di-
Ammonium Phosphate
(DAP) for the purpose of
levy of sales tax.
56 Non-compliance of
section 2(44) of the sales
tax act, 1990.
57 Meeting at the CBR offi
ces, Islamabad between
the honourable Chairman
CBR and office bearers/
delegation members
PVM A dated 26 th March
2004
58 Consolidation of sales tax
general orders.
C. No. 3(1) STP/
2000, dated 16 th
July, 2002.
Sales Tax Ruling/
Instruction No.
62/ 2002, dated
17 th Sept., 2002.
Sales Tax Ruling/
Instruction No.
64/ 2002, dated
11 th Oct., 2002.
C. No. 3(13) STP
/96(Pt-1), dated
21 st Nov., 2002.
Sales Tax Ruling/
Instruction No.
7/2003, dated 15 th
April, 2003.
Sales Tax Ruling/
Instruction No.
11/ 2003, dated
12 th May, 2003.
C. No. 1(57) STT
/97, dated 23 rd
July, 2003.
C. No.1(33) STR
/99, dated 13 th
January, 2004
C. No. 3(18) M
(Audit)/02, dated
13 th April, 2004
Sales Tax Gene
ral Order No.3 of
contract price.
Value includes element of
CED.
Payment of goods allowed
partly in cash and partly in
kind.
Payment of ST by IPPs to
be made on total supply
charges and not on charges
received.
ST not chargeable on
packing material, if its price
is included in the total
value.
Payment against supply can
be made by transferring
property.
Withholding tax to be
included in value for ST
assessment.
Value of imported DAP
fixed at US $ 180 PMT
temporarily.
No facility of payment of
ST on cash collection basis
to IPPs.
The sales value for ghee
manufactured/sold during
the year 30 th June, 2003 be
fixed on a basis of 17 ½ %
value addition.
Consolidation of various
General Orders.
840
852
859
868
899
902
919
972
1027
1067