Sales Tax Instructions

Sales Tax Instructions, 2009
545 Complaint regarding mis
use of exemption of custo
ms duty etc., on raw mate
rials used in the manufact
ureof exportable jewellry.
546 Imposition of sales tax on
the sale of unserviceable
vehicles/ misc. stores
belonging to the Govern
ment of Pakistan. [The
position changed in Budget
2003-2004}.
547 Input claim of ST on
marketing equipment &
advertising material.
548 Notification SRO 118(I)/
2000, dated 13.03.2000.
C. No. 3(19)STP
/99, dated 15 th
March, 2000
C.No.4(47)STB/9
8(Pt-1), dated
15 th March, 2000
C.No.2(5)STP/
99, dated 27 th
March, 2000
C.No.3(13)STP/
96, dated 28 th
March, 2000
549 Sales tax on natural gas. C. No.1(31)STR
/2000 dated 29 th
550 Requirement of M.R. No.
on exports made from
Lahore through Pakistan
Railways.
551 Procedure of sales tax on
supplies made to
government and payment
thereof through cheques.
552 Registration of manufacturers
/ importers
located in PATA / FATA.
553 Levy of further tax under
section 3(1A) of the Sales
Tax Act, 1990. [Rescinded
vide STGO No.3 of 2004
dated 12 th June, 2004]
554 Refund of custom duty
and taxes paid in excess.
March, 2000
C.No.3(43)STP/9
7(Pt-I), dated 30 th
March, 2000
C. No. 4(47)-
STB/98 (Vol.I),
dated 31 st March,
2000
C. No. 2(65)-
STP/95, dated 6 th
April, 2000
Sales Tax
General Order
No.2/ 2000, dated
11 th April, 2000
C. No.3(8)STP
/2000, dated 11 th
April, 2000
Collector to get the
accounts/ stocks/inventories
of all jewelers audited
starting with M/s. Nau
Rattan Exports.
Disposal of condemned/veh
icles and other stores throu
gh auction by the Govt
depts. is taxable. Further
tax @3% is not chargeable.
Input tax adjustment for
advertising material (like
deep freezers, sign board)
acquired not as stock in
trade is not admissible.
Ginning Industry Rules &
Judgment of Lahore High
Court.
Input tax adjustment on
natural gas allowed if gas
bill contains registration No
and name of person.
M.R. No. or AWB as
conclusive proof of export.
Clarification
on
Government departments
and public sector
organization‘s purchases.
Voluntarily registered pers
on in FATA to perform all
obligations & duties.
Effect of voluntary
registration for persons
making exempt supplies on
further tax..
Collector of Customs to
grant refund for which
authority as sales tax officer
under SRO 232(I)/91.
542
543
544
544
545
546
546
547
547
548