Sales Tax Instructions

Sales Tax Instructions, 2009
motorcycle battery and
battery plates.
13 Fixation of sales tax on
rubber/EVA sheets.
14 Sales tax on soft cotton
waste obtained after
refining cotton waste.
15 Chargeability of sales tax
on electric transmission
towers, lattice masts and
similar structures/tubes
used for transmission of
electric power-falling
under chapter 73 of PCT.
16 The correct amount of
sales and application of
higher gross profit / net
profit rate in income tax
assessment orders –
apprehension of sales
taxpayers.
17 Federal Budget 1994-95 –
instructions regarding ma
tters relating to sales tax.
18 Levy of sales tax on
mango pulp
/65, dated 17 th
June, 1993.
C. No. 7(16)-ST
/65, dated 17 th
June, 1993
C. No. F.16(34)-
ST /87, dated 6 th
November, 1993
C. No. 9(36) ST/
65 dated 31 st
January, 1994
C. No. 1(5) GST-
I/91, dated 13 th
June, 1994
No.1/21-STB/ 94,
dated 9 th June,
1994.
C. No.16(4)-STT
/82, Dated 11 th
October, 1994
ing fixed sales tax on some
fixed tax basis though an
irregular arrangement, yet it
may continue till 30.6.93.
Lahore Collectorate collect
ing fixed sales tax on some
fixed tax basis though an
irregular arrangement, yet it
may continue till 30.6.93.
Soft waste prepared by
processing cotton waste is
liable to sales tax.
SRO. 600(I)/90 does not
include supply of electric
transmission towers, lattice
masts and similar structures
/ tubes (chapter 73 of PCT)
as these do not fall under
definition of ―machinery‖
Section 32(4) of the
Income Tax Ordinance
amendeds so that Income
Tax Authorities will not
apply the existing gross
profit / net profit rates on
actual sales.
Fixed tax, area exemption,
sales tax on retail price.
Mango Pulp is classifiable
under Chapter 8 of the
Pakistan Customs Tariff
57
67
69
77
81
92
19 Chargeability of sales tax
on different type of
fabrics.
20 Application filed by PCC
Poles Manufacturers
Association for
exemption of sales tax
under serial no. 17 of
SRO 553(I)/94, dated
09.06.1994.
21 Liability of general sales
tax on capital goods
C. No. 2/13/91-
STB, dated 20 th
Dec., 1994.
C. No. 9(36)-STT
/65, dated 11 th
January, 1995
ST on Fabrics, Denim
Fabric, Quilted products.
P.C.C. pole is an electricity
pole itself and such it does
not qualify for exemption.
C. No.3(2)STT Manufacture of capital
.II/91, dated 26 th goods/machinery, are
100
102
106