Sales Tax Instructions

Sales Tax Instructions, 2009
on postage stamps and
postal stationary and
judicial and non-judicial
papers.
54 Application of GST on
old contracts.
55 Purchase of taxable goods
from registered persons
and against prescribed tax
invoices.
56 Levy of sales tax on
supplies to FATA/PATA
or supplies from FATA/
PATA.
57 Sales tax on ARL‘s
Naphtha Production.
58 Leviability of sales tax on
the security money.
59 Levy and charge of sales
tax on firewood.
60 Liability of sales tax on
baggase.
61 Registration of permit
from sales tax on
―alcoholic liquors‖.
62 Clarification regarding
payment of general sales
tax by the suppliers or the
customers.
63 Some points raised by
FPCC & I regarding sales
tax.
64 Sales tax on olive oil and
honey
/94, dated 26 th
Jan., 1999.
C. No. 3(72) STP
/97 (Pt-I)P.
69672/C, dated
4 th February ,
1999
C. No. 4(47) STB
/98, Vol dated
27 th March, 1999
C. No. 2(38) STP
/97, dated 15 th
April, 1999.
C. No. 1/25-STT/
99, dated 28 th
April, 1999.
C. No. 1/96-STT/
99, dated 17 th
May, 1999.
C. No.1(87)STM
/99, dated 19 th
May, 1999.
C.No.1/73-STT/
96, dated 8 th July,
1999.
C. No.1/137-STT
/99, dated 29 th
July, 1999
C. No. 3(62) STP
/ 97, Pt., dated
17 th August, 1999
Dated
September, 1999
22 nd
3(15)STP/99(Pt.I
) dt 21 st Oct 999
stationery not exempt.
ST shall be paid on all
supplies made on or after
01.07.1998 irrespective of
the date of contract under
section 64-A of the Sale of
Goods Act, 1930.
Section 64-A of the Sale of
Goods Act, 1951 comes
into play when sales tax is
levied on some goods after
a contract has been signed.
Supplies to and from
FATA/PATA taxable.
377
387
409
ST chargeable on Naphtha. 418
ST on security moneyclarification.
ST chargeable on firewood,
fuel wood, timber, logs etc.
424
429
Baggase liable to ST. 443
Sales tax is leviable on the
sale and consumption of
alcoholic liquors irresp
ective of any other levy.
No sales tax on services e.
g. on ―service/repair
charges‖, the parts and
accessories supplied during
service, are sales taxable.
Levy of sales tax on textile
sector.
Olive oil & honey not
exempt.
446
452
472
484