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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

thern Area to the army.<br />

/NA.<br />

504 Adjustment of sales tax of<br />

Rs.15,07,080/- paid on<br />

imported machinery.<br />

C. No.3(25)STP<br />

/98 dated 17 th<br />

November, 1999<br />

Adjustment of sales tax of<br />

Rs.15,07,080/- paid on<br />

imported machinery.<br />

495<br />

505 Issuance of registration<br />

exemption certificate in<br />

favour of M/s Karachi<br />

Port Trust.<br />

506 Exemption from sales tax<br />

to fertilizers under Sixth<br />

Schedule of the <strong>Sales</strong> <strong>Tax</strong><br />

Act, 1990.<br />

507 <strong>Tax</strong> defaulters-placement<br />

on ECL:<br />

508 Grant of exemption from<br />

additional tax and<br />

penalties under section<br />

34-a of the <strong>Sales</strong> <strong>Tax</strong> Act,<br />

1990 against payment of<br />

the principal amount in<br />

installments.<br />

509 <strong>Tax</strong> frauds committed by<br />

M/s Kohinoor Smith (Pvt)<br />

Ltd., Lahore and M/s<br />

Syed Brothers (distributors)<br />

Lahore.<br />

510 Purchase of cotton by<br />

T.C.P.<br />

511 Judgment dated 17.11.19<br />

99 passed in W.P. No.<br />

25915 and similar others<br />

on the issue of further tax<br />

under section 3(1-A) of<br />

<strong>Sales</strong> <strong>Tax</strong> Act, 1990.<br />

512 <strong>Sales</strong> tax exemption<br />

allowed to Ghazi Barotha<br />

Contractors.<br />

C.No.3(2)STP/<br />

99-Pt.2, dated<br />

18 th November,<br />

1999<br />

C. No.1/57-STT<br />

/97, dated 19 th<br />

November, 1999<br />

C.No.1(2)STM/9<br />

9/Pt-IV, dated<br />

26 th Nov, 1999<br />

C. No.1(33)STP<br />

/93, Pt. II dated<br />

29 th November,<br />

1999<br />

C.No.5(141)STM<br />

/99, dated 4 th<br />

December, 1999<br />

C.No.3(13)STP/<br />

96 (Pt), dated 6 th<br />

December, 1999<br />

C.No. 1(234)<br />

STJ/99, dated 6 th<br />

December, 1999<br />

C.No.1/195-STT<br />

/99-Pt.1, dated 7 th<br />

December, 1999<br />

KPT not liable to be<br />

registered.<br />

Ammonium nitrate & potas<br />

sium nitrate are used as<br />

fertilizers. Importers to get<br />

certificate from the<br />

MINFAL.<br />

Criteria of defaulters to be<br />

placed on Exit Control List.<br />

exemption from payment of<br />

penalties and additional tax<br />

cannot be granted.<br />

Payment of further tax does<br />

not mitigate the<br />

requirement of registration.<br />

Procedure for payment of<br />

ST for ginned cotton<br />

purchased by T.C.P.<br />

Judgment of High Courtlevy<br />

of further tax upheld.<br />

Steel bars not exempt from<br />

ST as it is not equipment or<br />

spar part.<br />

495<br />

496<br />

497<br />

498<br />

498<br />

499<br />

500<br />

508

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