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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
65 <strong>Sales</strong> tax on fruit dried. C.No.3(15)STP/9<br />
9 dt 21 st Oct 1999<br />
66 Position of ordinances C. No. 1/14-STB<br />
promulgated by the /99, dated 1 st<br />
president and a governor. November, 1999<br />
67 Supplies of sales taxable<br />
goods by manufacturers<br />
of FATA/PATA and Nor<br />
thern Area to the army.<br />
68 <strong>Sales</strong> tax exemption<br />
allowed to Ghazi Barotha<br />
Contractors.<br />
69 Levy of sales tax on<br />
butter and margarine.<br />
C. No. 3(13) STP<br />
/98, dated 17 th<br />
Nov., 1999.<br />
C.No.1/195-STT<br />
/99-Pt.1, dated 7 th<br />
Dec., 1999.<br />
C.No.1/207-STT<br />
/99, dated 13 th<br />
Dec., 1999.<br />
70 General <strong>Sales</strong> <strong>Tax</strong>. C. No. 4(47) STB<br />
/98-Pt.II, dated<br />
14 th Dec., 1999.<br />
71 <strong>Sales</strong> tax on textile C. No. 4/84-STB/<br />
processing units. 97, dated 1 st Feb.,<br />
2000.<br />
72 Imposition of sales tax on C. No. 4(47) STB<br />
the sale of unserviceable /98(Pt-1), dated<br />
vehicles/ misc. stores 15 th March, 2000<br />
belonging to the Govern<br />
ment of Pakistan. [The<br />
position changed in<br />
Budget 2003-2004}.<br />
73 Levy of sales tax on<br />
disposal/ supply of<br />
taxable fixed/moveable<br />
assets by the registered<br />
persons.<br />
74 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
<strong>Instructions</strong> 2000-2001.<br />
75 North-West Frontier Prov<br />
inces <strong>Sales</strong> <strong>Tax</strong> Ordin<br />
ance, 2000. (III of 2000).<br />
C. No. 633/2000-<br />
Law, dated 3 rd<br />
June, 2000.<br />
C. No. 1/20-STB/<br />
2000, dated 9 th<br />
June, 2000.<br />
No 1(2)/99/3619,<br />
dated. 27 th June,<br />
2000<br />
Salted, canned, packaged<br />
fruits & dry fruit taxable.<br />
The Ordinances issued after<br />
14.10.99 to continue in<br />
force till the Constitution<br />
remains in abeyance.<br />
Army to deduct 15% ST on<br />
supply from manufacturers<br />
located in FATA/<br />
PATA/NA.<br />
Steel bars not exempt from<br />
ST as it is not equipment or<br />
spare part.<br />
Packaged butter, margarine,<br />
cheese, whey, yogurt not<br />
exempt from ST.<br />
Chargeability of ST on<br />
Coal.<br />
ST on textile processing<br />
units.<br />
Disposal of condemned/veh<br />
icles and other stores throu<br />
gh auction by the Govt<br />
depts. is taxable. Further<br />
tax @3% is not chargeable.<br />
Sale, auction or disposal of<br />
goods, moveable/fixed asse<br />
ts not chargeable to ST if it<br />
is beyond normal and<br />
continuous ―supply‖ and<br />
there is no value addition.<br />
Further tax, additional tax,<br />
penalty, CNG kits, pharm<br />
aceuticals, refund, manufac<br />
turer-cum-exporter, zerorating,<br />
financial lease, tax<br />
fraud, adjudication & app<br />
eals, settlement, services.<br />
Levy of ST on certain<br />
services in NWFP.<br />
484<br />
487<br />
494<br />
508<br />
510<br />
510<br />
531<br />
543<br />
572<br />
573<br />
577
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 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 <strong>Sales</strong> 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 <strong>Sales</strong> 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 <strong>Sales</strong> 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
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 65 <strong>Sales</strong> tax on fruit dried. C.No.3(15)STP/9 9 dt 21 st Oct 1999 66 Position of ordinances C. No. 1/14-STB promulgated by the /99, dated 1 st president and a governor. November, 1999 67 Supplies of sales taxable goods by manufacturers of FATA/PATA and Nor thern Area to the army. 68 <strong>Sales</strong> tax exemption allowed to Ghazi Barotha Contractors. 69 Levy of sales tax on butter and margarine. C. No. 3(13) STP /98, dated 17 th Nov., 1999. C.No.1/195-STT /99-Pt.1, dated 7 th Dec., 1999. C.No.1/207-STT /99, dated 13 th Dec., 1999. 70 General <strong>Sales</strong> <strong>Tax</strong>. C. No. 4(47) STB /98-Pt.II, dated 14 th Dec., 1999. 71 <strong>Sales</strong> tax on textile C. No. 4/84-STB/ processing units. 97, dated 1 st Feb., 2000. 72 Imposition of sales tax on C. No. 4(47) STB the sale of unserviceable /98(Pt-1), dated vehicles/ misc. stores 15 th March, 2000 belonging to the Govern ment of Pakistan. [The position changed in Budget 2003-2004}. 73 Levy of sales tax on disposal/ supply of taxable fixed/moveable assets by the registered persons. 74 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2000-2001. 75 North-West Frontier Prov inces <strong>Sales</strong> <strong>Tax</strong> Ordin ance, 2000. (III of 2000). C. No. 633/2000- Law, dated 3 rd June, 2000. C. No. 1/20-STB/ 2000, dated 9 th June, 2000. No 1(2)/99/3619, dated. 27 th June, 2000 Salted, canned, packaged fruits & dry fruit taxable. The Ordinances issued after 14.10.99 to continue in force till the Constitution remains in abeyance. Army to deduct 15% ST on supply from manufacturers located in FATA/ PATA/NA. Steel bars not exempt from ST as it is not equipment or spare part. Packaged butter, margarine, cheese, whey, yogurt not exempt from ST. Chargeability of ST on Coal. ST on textile processing units. Disposal of condemned/veh icles and other stores throu gh auction by the Govt depts. is taxable. Further tax @3% is not chargeable. Sale, auction or disposal of goods, moveable/fixed asse ts not chargeable to ST if it is beyond normal and continuous ―supply‖ and there is no value addition. Further tax, additional tax, penalty, CNG kits, pharm aceuticals, refund, manufac turer-cum-exporter, zerorating, financial lease, tax fraud, adjudication & app eals, settlement, services. Levy of ST on certain services in NWFP. 484 487 494 508 510 510 531 543 572 573 577
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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 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 [Issue
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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 23.07.
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Sales Tax Instructions, 2009 are in
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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 With r
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 We are
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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 PIA He
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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 of val
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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 /Quett
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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 (ii) I
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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 8475.1
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Sales Tax Instructions, 2009 (c) Fo
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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 local
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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 C.No.3
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Sales Tax Instructions, 2009 ―tax
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Sales Tax Instructions, 2009 SUBJEC
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