Sales Tax Instructions

Sales Tax Instructions, 2009
under section 3(1A) of
the Sales Tax Act – on
export to Afghanistan via
land route.
99 Sales Tax Budget
Instructions 2000-2001.
C. No. 1/20-STB/
2000, dated 9 th
June, 2000.
Instructions
further tax.
regarding
573
100 Ordinance No. XLII of
2000 (Amendment Ordinance)
101 Amendments of the Sales
Tax Act, 1990 vide
Ordinance No.XIII of
2000 dated 5.9.2000.
Dated 5 th
2000.
Sept.,
C. No. 1(138)
STM/2000(Pt-
XVIII), dated 6 th
Sept, 2000.
Changes in sections 3(1A),. 599
Further tax payable by
enlistment tax payers. No
turn over tax for supply of
items of 3 rd schedule.
603
102 Clarification regarding C. No. 3(62) STP
further tax.
/97(Pt-I), dated
5 th Oct., 2000.
103 Problems of distributors. C. No. 1/1-Coord
/2000-Pt., dated
14 th Dec, 2000
104 Sales tax on sugar—
1999-2000.
105 1.5% further tax on sale
of vehicles by local
manufacturers to leasing
companies.
106 Settlement of PDP
No.7751/ST on the basis
of honourable Supreme
Court judgment dated 2 nd
June, 2000.
C. No. 4/(57)-
STB/97-Vol-III,
dated 11 th
January, 2001
C. No. 3(9) STP/
99, dated 9 th Feb.,
2001.
C. No. 2(234)ST-
Ext. Audit/2000,
dated 26 th
February, 2001
Further tax leviable on
banks, hospitals on certain
conditions.
1% further tax matter settl
ed after judgment of Supre
me Court. Single consoled
ated invoice not allowed.
Value of local sugar was
fixed vide SRO 207(I)/98,
yet supplies made to unregistered
persons were
subject to further tax.
Further tax not to be
charged from vehicle
manufacturers on supply to
leasing companies.
Supreme Court set aside
section 3(1-A). Supply of
sugar falls under sec 3(1)
and not under 3(2)(C).
Accepted the appeals to the
extent of 1% further tax.
613
635
642
658
665