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Sales Tax Instructions

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

other dairy products sold<br />

in plastic disposable<br />

containers.<br />

110 Federal budget 1991-92 –<br />

<strong>Instructions</strong> regarding<br />

matters relating to sales<br />

tax.<br />

111 Grant of exemption from<br />

sales tax in terms of<br />

section 65 of <strong>Sales</strong> <strong>Tax</strong><br />

Act, 1990 - procedure<br />

regarding.<br />

/71 dated 13 th<br />

August, 1990<br />

C. No. 4(11)/91-<br />

STB, dated 30 th<br />

May, 1991.<br />

<strong>Sales</strong> <strong>Tax</strong> Circular<br />

No.2/1991,<br />

dt.30 th October,<br />

1991.<br />

112 Registration for sales tax. C. No.16(42) ST/<br />

88 (Pt.) dt 28 th<br />

113 Fixed capacity tax on<br />

processed fabrics.<br />

114 Federal budget 1992-93 –<br />

<strong>Instructions</strong> regarding<br />

matters relating to sales<br />

tax.<br />

115 <strong>Sales</strong> tax on air<br />

conditioners and air<br />

conditioning plants.<br />

116 Locally manufactured<br />

electric motors clarification<br />

thereof. [see also C.<br />

No.9(98)-ST/72, dated 8 th<br />

May, 1993 and superseded<br />

by C. No.9(98)-ST/72,<br />

dated 20 th July, 1993 ]<br />

117 Locally manufactured<br />

electric motors clarifica<br />

tion thereof. [Superseded<br />

by C. No.9(98)ST/72, dated<br />

20 th July, 1993]<br />

118 Federal Budget 1993-94 –<br />

<strong>Instructions</strong> regarding<br />

matters relating to sales<br />

tax.<br />

March, 1992<br />

C. No. 1(40) GST<br />

-I/91, dated 15 th<br />

April, 1992<br />

C. No. 4(13) /92-<br />

STB, dated 14 th<br />

May, 1992.<br />

C. No. 9(68) ST<br />

/74 PT dated 14 th<br />

Dec., 1992<br />

C. No. 9(98)-ST<br />

/72, dated 16 th<br />

February, 1993<br />

C. No. 9(98)-ST<br />

/72, dated 8 th<br />

May, 1993<br />

C. No. 4(13)/92-<br />

STB, dated 14 th<br />

June, 1993.<br />

Poly- styrene containers is<br />

withdrawn.<br />

Withdrawal of exemption<br />

on 16 items and SRO<br />

599(I)/ 90 dated 07.06.1990<br />

superceded.<br />

Procedure for claiming<br />

exemption u/s 65.<br />

Voluntary payment of sales<br />

tax on the entire production<br />

in areas where area<br />

exemption is available.<br />

Exemption on processed<br />

fabrics under SRO 782(I)<br />

/91 is available to manu<br />

facturer exported more than<br />

50% of total production.<br />

Withdrawal of exemption<br />

on 26 items.<br />

Habibullah Industries are<br />

not entitled to sales tax<br />

exemption under Serial<br />

No.12 of SRO 600(I)/90.<br />

Electric motors shall stand<br />

excluded from the purview<br />

of sales tax exemption<br />

under SRO 600(I)/90 dated<br />

7 th June, 1990.<br />

Locally manufactured<br />

single phase electric motors<br />

and three phase electric<br />

motors up to ten HP are<br />

liable to ST.<br />

Withdrawal of exemption<br />

on 10 items.<br />

14<br />

17<br />

28<br />

29<br />

31<br />

45<br />

49<br />

52<br />

54

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