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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
58 <strong>Sales</strong> <strong>Tax</strong> – Budget Day<br />
<strong>Instructions</strong> for the<br />
budget 1998-99.<br />
59 Permission to pay fixed<br />
sales tax on furniture.<br />
60 Fixed sales tax on bricks<br />
under section 3(2)(d) of<br />
the <strong>Sales</strong> <strong>Tax</strong> Act, 1990,<br />
read with the fourth<br />
schedule thereof.<br />
61 Abolition of fixed tax<br />
scheme.<br />
62 Fixed sale s tax/excise on<br />
26 commodities.<br />
63 Clarification regarding<br />
SRO 836(I)/94, dated 5.9.<br />
1994 and SRO 608(I)/95,<br />
dated 2-7-1995.<br />
64 Request for fixation of<br />
sales tax for the financial<br />
year 1999-2000 for<br />
furniture manufacturers.<br />
65 <strong>Sales</strong> tax on textile<br />
processing units.<br />
66 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
<strong>Instructions</strong> 2004-2005.<br />
C. No. 1/10-STB/<br />
98, dated 12 th<br />
June, 1998.<br />
C. No. 5(1) STP<br />
/98, dated 26 th<br />
June, 1998<br />
C. No. 2(2) FST<br />
/95(STP), dated<br />
28 th July, 1998<br />
C. No. 4/42-STP/<br />
98, dated 24 th<br />
August, 1998.<br />
C. No. 4/42-STB<br />
/98, dated 8 th<br />
Sept., 1998<br />
C. No. 1/15-STT<br />
/99, dated 26 th<br />
January, 1999<br />
C. No. 5(1) STP<br />
/98-Retails, dated<br />
30 th July, 1999<br />
C. No. 3(32) STP<br />
/ 99, dated 3 rd<br />
August, 1999<br />
C. No. 1/33-STB<br />
/2004, dated 13 th<br />
June, 2004<br />
<strong>Instructions</strong><br />
Fixed sales tax.<br />
regarding<br />
Fixed ST on furniture<br />
allowed by adding 20 % for<br />
1996-97 and by another<br />
40% for 1997-98.<br />
Dues for 1995-96, 1996-<br />
97 and 1997-98 may be<br />
recovered immediately<br />
from the defaulters.<br />
Fixed tax scheme abolished<br />
on 1.7.1998 except textile<br />
processing.<br />
All units paying fixed sales<br />
tax to pay sales tax under<br />
the invoice-based regime<br />
w.e.f. 1-7-1998<br />
There is no fixed sales tax<br />
scheme on Fasteners (Nuts,<br />
Bolts, Screws or Washers).<br />
Furniture manufacturers get<br />
enrolled as turnover<br />
taxpayers.<br />
From 01.07.99 textile<br />
processing units to pay ST<br />
in normal GST system.<br />
Those working under<br />
vendor scheme may follow<br />
<strong>Sales</strong> <strong>Tax</strong> Order No.1/98.<br />
<strong>Instructions</strong> related to fixed<br />
tax on steel melters/rerollers.<br />
258<br />
265<br />
283<br />
290<br />
305<br />
373<br />
447<br />
449<br />
1093<br />
SECTION-3(5): Extra <strong>Tax</strong><br />
1 <strong>Sales</strong> <strong>Tax</strong>: <strong>Instructions</strong><br />
for the Budget 1999-<br />
2000.<br />
2 SRO 795(I)/99 dated<br />
30.06.1999.<br />
C.No.1/10-STB/<br />
99, dated 1 st July,<br />
1999.<br />
C.No.1/90-STT/<br />
94, dated 5 th July,<br />
1999.<br />
<strong>Instructions</strong> regarding extra<br />
tax.<br />
CED exempt under SRO<br />
807(I)/99 if Extra ST is<br />
paid on plastic film.<br />
434<br />
441
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 58 <strong>Sales</strong> <strong>Tax</strong> – Budget Day <strong>Instructions</strong> for the budget 1998-99. 59 Permission to pay fixed sales tax on furniture. 60 Fixed sales tax on bricks under section 3(2)(d) of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990, read with the fourth schedule thereof. 61 Abolition of fixed tax scheme. 62 Fixed sale s tax/excise on 26 commodities. 63 Clarification regarding SRO 836(I)/94, dated 5.9. 1994 and SRO 608(I)/95, dated 2-7-1995. 64 Request for fixation of sales tax for the financial year 1999-2000 for furniture manufacturers. 65 <strong>Sales</strong> tax on textile processing units. 66 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2004-2005. C. No. 1/10-STB/ 98, dated 12 th June, 1998. C. No. 5(1) STP /98, dated 26 th June, 1998 C. No. 2(2) FST /95(STP), dated 28 th July, 1998 C. No. 4/42-STP/ 98, dated 24 th August, 1998. C. No. 4/42-STB /98, dated 8 th Sept., 1998 C. No. 1/15-STT /99, dated 26 th January, 1999 C. No. 5(1) STP /98-Retails, dated 30 th July, 1999 C. No. 3(32) STP / 99, dated 3 rd August, 1999 C. No. 1/33-STB /2004, dated 13 th June, 2004 <strong>Instructions</strong> Fixed sales tax. regarding Fixed ST on furniture allowed by adding 20 % for 1996-97 and by another 40% for 1997-98. Dues for 1995-96, 1996- 97 and 1997-98 may be recovered immediately from the defaulters. Fixed tax scheme abolished on 1.7.1998 except textile processing. All units paying fixed sales tax to pay sales tax under the invoice-based regime w.e.f. 1-7-1998 There is no fixed sales tax scheme on Fasteners (Nuts, Bolts, Screws or Washers). Furniture manufacturers get enrolled as turnover taxpayers. From 01.07.99 textile processing units to pay ST in normal GST system. Those working under vendor scheme may follow <strong>Sales</strong> <strong>Tax</strong> Order No.1/98. <strong>Instructions</strong> related to fixed tax on steel melters/rerollers. 258 265 283 290 305 373 447 449 1093 SECTION-3(5): Extra <strong>Tax</strong> 1 <strong>Sales</strong> <strong>Tax</strong>: <strong>Instructions</strong> for the Budget 1999- 2000. 2 SRO 795(I)/99 dated 30.06.1999. C.No.1/10-STB/ 99, dated 1 st July, 1999. C.No.1/90-STT/ 94, dated 5 th July, 1999. <strong>Instructions</strong> regarding extra tax. CED exempt under SRO 807(I)/99 if Extra ST is paid on plastic film. 434 441
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 3 Payment mode of extra tax under section 3(5) of <strong>Sales</strong> <strong>Tax</strong> Act, 1990. C. No.3(37)STP /99 dated 2 nd October, 1999 Extra amount of ST payable under SRO 795(I)/99, may be deposited on returncum-payment challan 477 SECTION-3A(1) (Omitted)-- Turnover <strong>Tax</strong> 21 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 1996-97. C.No.1/43-STR/ 96, dated 13 th June, 1996. 22 Levy of turnover tax. C. No. 3(35) STP /96, dated 14 th December, 1996 <strong>Instructions</strong> related to turnover. The rate of turnover tax is 2% with effect from 1 st July, 1996. 134 187 23 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 1997-98. 24 <strong>Sales</strong> <strong>Tax</strong> – Budget Day <strong>Instructions</strong> for the budget 1998-99. 25 <strong>Sales</strong> tax on goods by small sweetmeat (mithaee) merchants and bakers. 26 <strong>Sales</strong> <strong>Tax</strong>: <strong>Instructions</strong> for the Budget 1999- 2000. 27 <strong>Sales</strong> tax on ceramic sanitary ware. 28 The <strong>Sales</strong> <strong>Tax</strong> (Amend ment) Ordinance, 1999. 29 Levy of GST on retail traders. C. No. 46-STB/ 97, dated 13 th June, 1997. C. No. 1/10-STB/ 98, dated 12 th June, 1998. C. No. 1(16)STR /98. Pt., dated 12 th April, 1999 C. No. 1/10-STB/ 99, dated 1 st July, 1999. C. No.1/117-STT /99 dated 5 th July, 1999 F. No. 2(I)/ 99- Pub., dated 13 th August, 1999 U.O. No.1/16- STB/99, dated 22 nd Dec., 1999. 30 Amendments of the <strong>Sales</strong> C.No.1(138)STM /2000(Pt-XVIII), Threshold for exemptions from Turnover <strong>Tax</strong> (Rs 300,000). <strong>Instructions</strong> related to turnover. Sweetmeat manufacturers and bakers to opt presume ptive turnover tax equal to 25% of their monthly gas bills under the simplified ST Procedure scheme. <strong>Instructions</strong> related to turnover tax. 205 258 404 434 603 No fixed tax on ceramic 442 sanitary ware. Manufactu rer having annual turnover between Rs.5-25 Lac may pay turnover tax. Powers to grant exemption 450 withdrawn from CBR. Section 3(1A) amended. section 71(2) regarding turnover tax omitted. Decision of Cabinet for 520 levy of ST on retail traders annulled. Turn over tax for retailers. No turn over tax for supplies of item of 3 rd
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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 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 23.07.
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(xvi) Sales Tax Instructions, 2009
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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 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 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 (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 C. NO.
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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 SUBJEC
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 Please
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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 Audit)
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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 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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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 Sales
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IN THE SUPREME COURT OF PAKISTAN (A
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Sales Tax Instructions, 2009 SUBJEC
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