Sales Tax Instructions

Sales Tax Instructions, 2009
68 Constitution of Valuation
Committees.
69 Sales Tax Special
Procedure Rules, 2004.
70 SRO 315(I)/2005 dated
15 th April, 2005.
71 Revival of ship breaking
industry.
72 Clarification in respect of
SRO 545(I)/2004 dated
30.06.2004.
73 Determination of
assessable value of sugar.
74 Sales tax payment --
clarification.
75 Representation regarding
value of LPG for the
purpose of sales tax.
76 Fixation of assessable
value of imported and
locally produced sugar.
77 Procedure for issuance of
sales tax invoice by
manufacturers of edible
oil / ghee. [See also C.No.
1(3) CEB/ ated 23 rd
January, 2008]
C. No. 1/6-STB/
2003/pt-1 dated
7 th March, 2005
C. No. 3(12) St-
L&P/2004 (Pt-1)
Dated 28 th
March, 2005
C. No. 1(2) STR
/2002 dated 18 th
April, 2005
C. No. 3/13-STB
/99 dated 27 th
December, 2005
C. No.1(57) STT
/97 dated 16 th
February, 2006
C. No. 1(3) STM
/2004 dated 21 st
February, 2006
C. No. 4/49-STB
/98 dated 6 th
March 2006
C. No. 3(41) STB
/99 dated 22 nd
March 2006
Sales Tax Circu
lar No.03/2006
C. No.1(3)STM
/2004 dated 10 th
April, 2006
C. No. 1(3) CEB
/04 dated 20 th
April, 2006
Constitution Valuation
Committees as envisaged
under Section 2(46).
3% value addition by the
retailers to be calculated on
the invoice value excluding
the amount of sales tax.
Implementation of SRO
315(I)/2005 is held in
abeyance till further orders
relating to value of sugar.
Minimum value addition of
5% over and above the ST
paid @ 15% shall be final
discharge of liability for
scrap from ship breaking.
Value of taxable supply of
locally produced urea was
fixed at Rs.6,600/- MT.
In Dec, 2005 declared valu
es of sugar ranged between
Rs.18-22/kg whereas the
retail price was Rs.38-
40/kg. Colectors to constit
ute valuation committees.
Tax is payable on invoice
value inclusive of total
amount of provincial excise
duty and other taxes even if
the duty is payable through
any deferment mechanism.
No bar on fixing different
prices for different regions.
Assessable value of
imported and locally
manufactured sugar fixed at
US$ 440//- PMT and
Rs.29/- per kg respectively.
Invoice of cooking oil/ ghee
should mention the amount
of duty separately indicat
ing the total value of supply
and component of excise
duty (at import stage @
1195
1206
1215
1306
1315
1316
1317
1329
1338
1345