Sales Tax Instructions

Sales Tax Instructions, 2009
60 Adjustment of sales tax
of Rs.15,07,080/- paid on
imported machinery.
61 Adjustment of in-admi
ssible input tax by
registered distributors/
wholesalers.
62 Application of provisions
of section 73 of the Sales
Tax Act, 1990.
C. No. 3(25) STP
/98 dated 17 th
November, 1999
C. No. 2(24) STP
95 (Pt. III), dated
8 th December,
1999
C. No. 3(36) STP
/99, dated 22 nd
Jan., 2000.
63 Problems of distributors. C. No. 1/(1-Co
ord /2000, dated
31 st Jan. 2000
64 Input claim of ST on
marketing equipment &
advertising material.
C. No. 2(5) STP/
99, dated 27 th
March, 2000.
65 Sales tax on natural gas. C. No. 1(31) STR
/2000 dated 29 th
66 Adjustment of input tax
on diesel/ furnace oil.
67 Clarification for carry
forward of input tax.
68 Clarification regarding
the condition of section
15 of the Sales Tax Act,
1990 for input tax
adjustment under section
59 ibid.
69 Writ petition No.
4706/2000 filed by M/s.
Colony Textile Mills
versus Central Board of
Revenue and Federation
of Pakistan in Lahore
March, 2000
C. No.1(30) STR
/2000, dated 13 th
April, 2000
C. No. 2(1) STP
/97, dated 9 th
May, 2000
C. No. 2(2) STP
/99, dated 20 th
July, 2000
C. No. 2(77) STP
/95, dated 22 nd
July, 2000
shoes, paints, mill roller.
Adjustment of sales tax of
Rs.15,07,080/- paid on
imported machinery.
Misuse of input tax
adjustment on stocks
purchased up to 30 days
prior to registration.
Application of provisions
of sec-tion 73 to be with
held till 30.6. 2000.
No orders are to be passed
regarding inadmissibility of
input and no recoveries to
be enforced
Input tax adjustment for
marketing and advertising
material (like deep freezers,
signboard) acquired not as
stock in trade is not
admissible.
Input tax adjustment on
natural gas allowed if gas
bill contains registration No
and name of person.
Input tax adjustment on
diesel oil is not admissible.
It is allowed on furnace oil.
Amount of refund pending
for sanction/payment can
not be converted into carry
forward nor utilized for
future tax liabilities.
Any tax paid on purchase
or import more than 30 and
90 days respectively prior
to the date of application
for registration shall not be
treated as input tax u/s 59.
Diesel oil, all kinds of
petrol and other petroleum
products are not admissible
for input tax adjustment
except furnace oil,
lubricants and greases u/s 8.
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