Sales Tax Instructions

Sales Tax Instructions, 2009
be discussed with Finance
Minister. [See also letter
No.3(51) STP /97. Vol.III,
dated 18 th September, 1997]
9 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
10 Sales tax on wholesalers
and distributors.
11 General Sales tax on
supplies of stores.
12 Levy of further tax of one
per cent on sales made
directly to consumer.
13 Sales tax registration of
wholesalers/dealers/
distributors of filter tows/
filter rods used in the
manufacture of cigarettes.
14 Purchase of durable
goods from registered
persons and against
prescribed tax invoices.
15 Clarification regarding
levy of General Sales Tax
on sales of empty
bitumen drums.
16 Clarification regarding
supply of material by the
suppliers unregistered
with the sales tax depart
ment to persons making
deduction of advance tax
u/s 50(4) of the Income
Tax Ordinance, 1979
25 th September,
1997
C. No. 1/10-STB/
98, dated 12 th
June, 1998.
C. No. 3(62) STP
/97.Pt., dated 9 th
Sept., 1998
C. No. 13 (4) M
(TP)/98, dated
10 th Sept., 1998.
C. No. 3(62) STP
/97 (Pt.I), dated
10 th Sept, 1998
C. No. 1(102) ST
–AIU/98, dated
17 th Sept., 1998.
C. No. 3(47) STB
/98 dated 5 th
January, 1999
C. No.1(77) STA
IU/90, dated 28 th
January, 1999.
C. No. 3(72) STP
/97 (Pt.I) dated
3 rd April, 1999
17 Sales Tax. C. No. 3(34) STP
/98, dated 15 th
18 Application of turnover
tax.
March, 2000
C. No. 3(2) STP
/99 (Pt-I), dated
26 th Sept., 2000
invoices and stocks of
commercial importers.
Instructions related to
wholesale dealer.
Goods, acquired before regi
stration but supplies made
afterwards are sales taxable.
Person making supply to
one deducts advance ST is
liable to registration.
No further tax on sale by
importer-cum-retailer and a
wholesalers-cum-retailer to
final consumer.
Manufacturers of filter rods
& filter tows to supply
goods to registered
wholesalers/dealers.
There is no turn-over
threshold for ―wholesaler,
dealers, distributors and
suppliers‖.
Chargeability of ST on
bitumen purchaser of
auctionable goods are
wholesalers.
Suppliers of goods to
institution authorized to
deduct advance tax under
section 50(4) are covered
by the term ―wholesaler
includes a dealer‖ with no
threshold of exemption for
such wholesaler.
Such stocks were exempt
under SRO 815(I)/98 which
were declared along with an
application for registration.
Distributors of LPG are
wholesaler and not retailer
although supplying gas to
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