Sales Tax Instructions

due-date payments‘ of
sales tax.
30 Ordinance No. XXV of
2002.
31 Voluntary ‗before – thedue-date
payments‘ of
sales tax
32 Payment against a supply
partly in cash and partly
in kind.
33 Clarification of amendme
-nts through SRO 344(I)
/2002 dated 15-06-2002
of Special Procedure of
Sales Tax (Electric
Power) Rules, 2000.
34 Wastage at CNG
Stations.
35 Board‘s letter date 06-11-
2002.
36 Payment of sales tax by
the electricity generating
units.
37 Clarification regarding
the scope of SRO
130(I)/03 dated 31.1.2003
for the admissibility of
input tax credit on gas
bills containing sales tax
registration number and
address of the consumer.
38 Detailed minor head for
receipts of central excise
duty collected in the vatmode.
Sales Tax Instructions, 2009
P/2001, dated
28 th June, 2001.
Dated. 6th June,
2002.
Sales Tax Ruling/
Instruction No.
45/ 2002, dated
8 th June, 2002.
Sales Tax Ruling/
Instruction No.
62/ 2002, dated
17 th Sept., 2002.
C. No. 1/33-STR
/99 dated 26 th
November, 2002
C. No. 1(53) STT
/2002, dated 16th
Jan., 2003.
C.No.1(18)STAP
/2003 (Pt) dated
20 th January,
2004
C. No. 1(3) STR
/2000, dated 24 th
May, 2004
C. No. 1(31) STR
/2000 dated 9 th
June, 2004
allowed before the due
date.
Amendments in section 6-
application of section 31A
of the Customs Act.
Payment of ST before due
date allowed.
Payment of goods allowed
partly in cash and partly in
kind.
Only M/s.WAPDA and
KESC are allowed to
deposit the sales tax on
cash collection basis and
not IPPs.
Wastage of 13% for old
importers and 11% for new
importers of CNG Stations.
Delay payment of taxes and
option to pay principal
amount plus 25% additional
tax means additional tax @
3% per annum.
The captive/private power
generating units to issue
invoices for electricity supp
lied during a month imme
diately after close of month.
Any amendment made in
the statute or any
notification issued there
under, shall apply
prospectively unless
otherwise mentioned in the
amending statute or the
notification.
824
827
852
869
880
984
1052
1063
C. No. 4(80) STB Head of account for receipt 1103
/98 (Retail), of central excise duty in
dated 30 th June, VAT mode on vegetable
2004
ghee and cooking oil.
39 Special procedure for C. No. 3(12)-ST- Sale of used/second hand 1283