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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
86 Uch Power Limited –<br />
notice for recovery under<br />
section 48 of the <strong>Sales</strong><br />
<strong>Tax</strong> Act, 1990<br />
87 Value of supply for<br />
imported coal.<br />
88 Minimum value addition<br />
for the purpose of<br />
payment of sales tax on<br />
supply of computer<br />
hardware and parts.<br />
89 Purshase of dredger B.D.<br />
Fathe in open auction<br />
from Karachi Port Trust.<br />
90 SRO # 1039(I)/2006<br />
dated 11.10.2006.<br />
91 Implementation of<br />
notification SRO 732(I)/<br />
2006 dated 13.07.2006<br />
read with SRO 781(I)/<br />
2006 dated 01.08.2006<br />
92 Value of supply for<br />
imported coal.<br />
93 Clarification regarding<br />
SRO 1020(I)/2006 dated<br />
02.10.2006.<br />
94 Issues relating to solvent<br />
extraction units.<br />
95 Clarification regarding<br />
working of valuation<br />
L&P/2000 (Pt)<br />
dated 28 th<br />
August, 2006<br />
C. No. 1(33)<br />
STR/99 dated<br />
11 th October,<br />
2006<br />
C. No. 1/1-STB<br />
/2006 (Pt) dated<br />
27th November,<br />
2006<br />
C. No. 1/2-STB<br />
/2006 dated 2 nd<br />
December, 2006<br />
C. No. 3/13-STB<br />
/98 dated 4 th<br />
December, 2006<br />
C. No. 3(12) ST-<br />
L&P/04 dated 8 th<br />
December, 2006<br />
C. No. 1/2-STB<br />
/2006 (PT) dated<br />
8 th January, 2007<br />
C. No. 1/1-STB<br />
/2006 (Pt) dated<br />
17 th January,<br />
2007<br />
C. No. 1/2-STB<br />
/2006 dated 27 th<br />
June, 2007<br />
STGO 32/2008<br />
C. No. 4/57-STB<br />
/97 dated 8 th<br />
July, 2008.<br />
C. No. 3(12) ST-<br />
L&P/2008 dated<br />
cases against SRO 27(I)/98<br />
should be withdrawn,<br />
including cases made out<br />
for payment of ST on 40%<br />
value addition.<br />
IPP to deposit tax on<br />
component of EPP whether<br />
payment for such supplies<br />
has been received or not.<br />
Provisions of SRO 544(I)<br />
/2006 are only applicable<br />
for locally produced coal<br />
from mines and not<br />
applicable to imported coal.<br />
Value addition fixed under<br />
SRO 1020(I)/2006 shall be<br />
final discharge of liability<br />
including importers of<br />
branded computers (PCs).<br />
Value of US$ 220 per LDT<br />
is not applicable to the<br />
locally purchased ships.<br />
If actual value addition is<br />
higher than 10%, comer<br />
cial importers to pay<br />
differential amount.<br />
Minimum assessable values<br />
of incandescent lamps, tube<br />
lights and energy saver<br />
lamps fixed by the Board<br />
may be implemented.<br />
Value of coal produced fro<br />
m blending of imported and<br />
local coal shall be governed<br />
by SRO 544(I)/2006 read<br />
with SRO 549(I)/2006<br />
For the purpose of sales tax<br />
a PC includes CPU, moni<br />
tor, keyboard and mouse.<br />
Issues of solvent extrac tion<br />
units relating to previ ous<br />
assessment, excess refund<br />
and valuation.<br />
Registered person should<br />
be associated in Valuation<br />
1429<br />
1444<br />
1445<br />
1445<br />
1448<br />
1457<br />
1469<br />
1517<br />
1761<br />
1807
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 86 Uch Power Limited – notice for recovery under section 48 of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 87 Value of supply for imported coal. 88 Minimum value addition for the purpose of payment of sales tax on supply of computer hardware and parts. 89 Purshase of dredger B.D. Fathe in open auction from Karachi Port Trust. 90 SRO # 1039(I)/2006 dated 11.10.2006. 91 Implementation of notification SRO 732(I)/ 2006 dated 13.07.2006 read with SRO 781(I)/ 2006 dated 01.08.2006 92 Value of supply for imported coal. 93 Clarification regarding SRO 1020(I)/2006 dated 02.10.2006. 94 Issues relating to solvent extraction units. 95 Clarification regarding working of valuation L&P/2000 (Pt) dated 28 th August, 2006 C. No. 1(33) STR/99 dated 11 th October, 2006 C. No. 1/1-STB /2006 (Pt) dated 27th November, 2006 C. No. 1/2-STB /2006 dated 2 nd December, 2006 C. No. 3/13-STB /98 dated 4 th December, 2006 C. No. 3(12) ST- L&P/04 dated 8 th December, 2006 C. No. 1/2-STB /2006 (PT) dated 8 th January, 2007 C. No. 1/1-STB /2006 (Pt) dated 17 th January, 2007 C. No. 1/2-STB /2006 dated 27 th June, 2007 STGO 32/2008 C. No. 4/57-STB /97 dated 8 th July, 2008. C. No. 3(12) ST- L&P/2008 dated cases against SRO 27(I)/98 should be withdrawn, including cases made out for payment of ST on 40% value addition. IPP to deposit tax on component of EPP whether payment for such supplies has been received or not. Provisions of SRO 544(I) /2006 are only applicable for locally produced coal from mines and not applicable to imported coal. Value addition fixed under SRO 1020(I)/2006 shall be final discharge of liability including importers of branded computers (PCs). Value of US$ 220 per LDT is not applicable to the locally purchased ships. If actual value addition is higher than 10%, comer cial importers to pay differential amount. Minimum assessable values of incandescent lamps, tube lights and energy saver lamps fixed by the Board may be implemented. Value of coal produced fro m blending of imported and local coal shall be governed by SRO 544(I)/2006 read with SRO 549(I)/2006 For the purpose of sales tax a PC includes CPU, moni tor, keyboard and mouse. Issues of solvent extrac tion units relating to previ ous assessment, excess refund and valuation. Registered person should be associated in Valuation 1429 1444 1445 1445 1448 1457 1469 1517 1761 1807
committee under section 2(46) of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. 96 Mobile hawking and door step charges for walls ice cream. 97 Refund calculations of wi thholding tax and salestax on import of edible oils in purview of SRO 24(1) 2006 dated 07.01.2006 SECTION-2(46)..cont‘d: (ii) Value Addition : 18 Issues relating to Special Procedure for Jeweller‘s Rules, 2001. 19 Minutes of the meeting held in Central Board of Revenue on 9 th September, 2004. 20 Special procedure for payment of sales tax by retailers on value addition basis. 21 Crises in ship breaking industry due to very high prices in international market of ships for scrapping. 22 <strong>Sales</strong> <strong>Tax</strong> Special Procedure Rules, 2004. 23 Revival of ship breaking industry. <strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 15 th January, 2009 C. No. 3(7) ST- L&P/2006 dated 29 th January, 2009 C. No. 1(3) CEB/ 2004 (Pt) dated 23 rd April, 2009 C. No. 3(13) STP /2000, dated 3 rd Aug., 2001. C. No. 3(1) ST- L&P/2004 dated 8 th October, 2004 C. No. 3(12) ST- L&P/02(Pt) dated 18 th October, 2004 U.O. No.3/13- STB/99 dated 29 th January, 2005 C. No. 3(12) St- L&P/2004 (Pt-1) Dated 28 th March, 2005 C. No. 3/13-STB /99 dated 27 th December, 2005 Committee. The tax officer who issues a show cause notice may not be a member of the committee. Mobile Hawking and door step charges for Ice Cream is taxable over and above of company‘s printed price. Not to include fixed FED in assessable value while calculating FED in <strong>Sales</strong> <strong>Tax</strong> mode at import stage. Clarification regarding Jewellers (value addition, immunity prior to 30.6.01, input tax adjustment etc). 15% minimum value addition agreed with PVMA is applicable only for a period of two financial years ending June, 2004. Retailers of motor-cycles, rubber tyres, mild steel products, etc to have value addition of 3% to 4%. Notional value for ST at import stage is fixed at US $ 300/LDT. Value addition on local supply reduced from 14% to 5%. 3% value addition by the retailers to be calculated on the invoice value excluding the amount of sales tax. Minimum value addition of 5% over and above the ST paid @ 15% shall be final discharge of liability for scrap from ship breaking. 1809 1830 743 1152 1157 1185 1206 1306 24 Revival of ship breaking C. No. 3/13-STB The liability of sales tax for 1318
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Yours faithfully For Meezan Enterpr
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C.No.1
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 afores
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (D) To
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 2. It
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 For an
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 23.07.
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Sales Tax Instructions, 2009 are in
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Sales Tax Instructions, 2009 respec
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 Any o
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 implem
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Sales Tax Instructions, 2009 throug
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 (5) Co
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 5. Kee
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 input
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 3. DTR
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 Issue-
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Sales Tax Instructions, 2009 1. Obt
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Sales Tax Instructions, 2009 1. Rel
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Sales Tax Instructions, 2009 to Mr.
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Sales Tax Instructions, 2009 3. All
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 I am d
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 (oil r
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Sales Tax Instructions, 2009 10. Co
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 ―SPE
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 basis.
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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Sales Tax Instructions, 2009 Sales
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 4 Addi
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Sales Tax Instructions, 2009 Import
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Sales Tax Instructions, 2009 cotton
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 ―tax
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