Sales Tax Instructions

3 Levy of sales tax on
disposal/supply of taxable
fixed / moveable assets
by the registered persons.
4 Levy of sales tax on
disposal/ supply of
taxable fixed/moveable
assets by the registered
persons.
5 Levy of sales tax on
disposal/supply of taxable
fixed/moveable assets by
the registered persons.
6 Sales tax on sales of
scrap.
7 Larkana Sugar Mills, (Pvt
) Ltd., Naudero (in liquid
ation under creditors volu
ntary winding up) -- sale
of assets liabilities of
sales tax under Sales Tax
Act, 1990.
8 Levy of sales tax on
disposal of assets.
9 Sales Tax Budget
Instruction 2003-2004.
Sales Tax Instructions, 2009
C. No. 3(54) STP
/99, dated 2 nd
May, 2000
C.No. 633/2000-
Law, dated 3 rd
June, 2000.
C. No. 633/2000-
Law, dated 9 th
August, 2000
C. No. 3(54) STP
/99(Pt.1), dated
12 th April, 2001.
C. No. 3(54) STP
/99 (Pt-I), dated
12 th September,
2001
C. No. 3(54) STP
/99/2653, dated
14 th Sept., 2001
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
Law Division to advise
whether all supplies, sales,
auctions and other
transactions of goods,
moveable /fixed assets are
chargeable to tax.
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.
ST shall not be chargeable
on the disposal of scarp,
machinery or vehicle if
such disposal is beyond the
normal and continuous
supply as a business
activity, there was no value
addition and input tax adjus
tment was not available.
Fixed & moveable assets
chargeable to ST.
Sales tax levied on supplies
of plant/machinery, office
equipment, furniture,
fixture or spares. Land
building being immoveable
property is exempt.
ST is chargeable on
disposal of assets, including
old and used plant/machinery/vehicles
& scrap.
Refund, waiver of liability
ies, turnover tax, exemption
for fixed assets, return, input
tax adjustment, penalty,
voluntary registered per
sons, de-registration, ADR,
further tax, additional tax
from 2% to 1%, retail price,
taxable activity.
10 Levy of GST/advance C. No. 3(54) STP Supply of fixed assets 991
562
572
590
684
755
756
906