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Sales Tax Instructions
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119 Locally manufactured<br />
electric motors<br />
clarification thereof.<br />
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
C. No. 9(98)-ST<br />
/72, dated 20 th<br />
July, 1993<br />
120 <strong>Sales</strong> tax on press mud. C. No. 16(5) STT<br />
.I/93, dated 19 th<br />
121 Chargeability of sales tax<br />
on electric transmission<br />
towers, lattice masts and<br />
similar structures/tubes<br />
used for transmission of<br />
electric power-falling<br />
under chapter 73 of PCT.<br />
122 Federal Budget 1994-95 –<br />
instructions regarding<br />
matters relating to sales<br />
tax.<br />
123 <strong>Sales</strong> <strong>Tax</strong> (Bagasse &<br />
other residues).<br />
124 Application filed by PCC<br />
Poles Manufacturers Ass<br />
ociation for exemption of<br />
sales tax under serial no.<br />
17 of SRO 553(I)/94,<br />
dated 09.06.1994.<br />
125 Liability of general sales<br />
tax on capital goods<br />
machinery.<br />
126 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
<strong>Instructions</strong> 1995-96.<br />
127 Withdrawal of sales tax<br />
exemptions at import and<br />
manufacturing stages on<br />
certain items.<br />
128 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
<strong>Instructions</strong> 1996-97.<br />
October, 1993<br />
C. No. 9(36) ST/<br />
65 dated 31 st<br />
January, 1994<br />
No.1/21-STB/ 94,<br />
dated 9 th June,<br />
1994.<br />
C. No. 1(8) GST-<br />
I/93 (Pt), dated<br />
13th December,<br />
1994<br />
C. No. 9(36)-STT<br />
/65, dated 11 th<br />
January, 1995<br />
C. No. 3(2) STT<br />
.II/91, dated 26 th<br />
April, 1995<br />
C. No. 2/2-STB/<br />
95, dated 14 th<br />
June, 1995.<br />
C. No. 1(39)-<br />
STB/94, dated 4 th<br />
April, 1996<br />
Every type of electric motor<br />
falling under PCT Heading<br />
No. 85.01 is exempt from<br />
sales tax irrespective of the<br />
use of electric motor.<br />
Bagasse and press mud<br />
(23.03) would be exempt if<br />
used as fuel.<br />
SRO 600(I)/90 does not<br />
include supply of electric<br />
transmission towers, lattice<br />
masts and similar structures<br />
/ tubes (chapter 73 of PCT)<br />
as these do not fall under<br />
definition of ―machinery‖<br />
<strong>Instructions</strong> regarding<br />
Exemption.<br />
Bagasse and press mud are<br />
classifiable under PCT<br />
Heading 23.03 and are<br />
exempt from sales tax<br />
under SRO 555(I)/94<br />
P.C.C. pole is an electricity<br />
pole itself and such it does<br />
not qualify for exemption.<br />
60<br />
64<br />
69<br />
81<br />
100<br />
102<br />
Manufacture of capital 106<br />
goods/machinery, are exem<br />
pt under SRO 553(I) /94.<br />
Complete, assembled sugar<br />
manufacturing plant /other<br />
machinery is taxable.<br />
Withdrawal of exemption. 108<br />
Withdrawal of exemptions. 122<br />
C. No. 1/43-STR/ <strong>Instructions</strong> regarding<br />
96, dated 13 th Exemption.<br />
134
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 other dairy products sold in plastic disposable containers. 110 Federal budget 1991-92 – <strong>Instructions</strong> regarding matters relating to sales tax. 111 Grant of exemption from sales tax in terms of section 65 of <strong>Sales</strong> <strong>Tax</strong> Act, 1990 - procedure regarding. /71 dated 13 th August, 1990 C. No. 4(11)/91- STB, dated 30 th May, 1991. <strong>Sales</strong> <strong>Tax</strong> Circular No.2/1991, dt.30 th October, 1991. 112 Registration for sales tax. C. No.16(42) ST/ 88 (Pt.) dt 28 th 113 Fixed capacity tax on processed fabrics. 114 Federal budget 1992-93 – <strong>Instructions</strong> regarding matters relating to sales tax. 115 <strong>Sales</strong> tax on air conditioners and air conditioning plants. 116 Locally manufactured electric motors clarification thereof. [see also C. No.9(98)-ST/72, dated 8 th May, 1993 and superseded by C. No.9(98)-ST/72, dated 20 th July, 1993 ] 117 Locally manufactured electric motors clarifica tion thereof. [Superseded by C. No.9(98)ST/72, dated 20 th July, 1993] 118 Federal Budget 1993-94 – <strong>Instructions</strong> regarding matters relating to sales tax. March, 1992 C. No. 1(40) GST -I/91, dated 15 th April, 1992 C. No. 4(13) /92- STB, dated 14 th May, 1992. C. No. 9(68) ST /74 PT dated 14 th Dec., 1992 C. No. 9(98)-ST /72, dated 16 th February, 1993 C. No. 9(98)-ST /72, dated 8 th May, 1993 C. No. 4(13)/92- STB, dated 14 th June, 1993. Poly- styrene containers is withdrawn. Withdrawal of exemption on 16 items and SRO 599(I)/ 90 dated 07.06.1990 superceded. Procedure for claiming exemption u/s 65. Voluntary payment of sales tax on the entire production in areas where area exemption is available. Exemption on processed fabrics under SRO 782(I) /91 is available to manu facturer exported more than 50% of total production. Withdrawal of exemption on 26 items. Habibullah Industries are not entitled to sales tax exemption under Serial No.12 of SRO 600(I)/90. Electric motors shall stand excluded from the purview of sales tax exemption under SRO 600(I)/90 dated 7 th June, 1990. Locally manufactured single phase electric motors and three phase electric motors up to ten HP are liable to ST. Withdrawal of exemption on 10 items. 14 17 28 29 31 45 49 52 54
119 Locally manufactured electric motors clarification thereof. <strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 C. No. 9(98)-ST /72, dated 20 th July, 1993 120 <strong>Sales</strong> tax on press mud. C. No. 16(5) STT .I/93, dated 19 th 121 Chargeability of sales tax on electric transmission towers, lattice masts and similar structures/tubes used for transmission of electric power-falling under chapter 73 of PCT. 122 Federal Budget 1994-95 – instructions regarding matters relating to sales tax. 123 <strong>Sales</strong> <strong>Tax</strong> (Bagasse & other residues). 124 Application filed by PCC Poles Manufacturers Ass ociation for exemption of sales tax under serial no. 17 of SRO 553(I)/94, dated 09.06.1994. 125 Liability of general sales tax on capital goods machinery. 126 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 1995-96. 127 Withdrawal of sales tax exemptions at import and manufacturing stages on certain items. 128 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 1996-97. October, 1993 C. No. 9(36) ST/ 65 dated 31 st January, 1994 No.1/21-STB/ 94, dated 9 th June, 1994. C. No. 1(8) GST- I/93 (Pt), dated 13th December, 1994 C. No. 9(36)-STT /65, dated 11 th January, 1995 C. No. 3(2) STT .II/91, dated 26 th April, 1995 C. No. 2/2-STB/ 95, dated 14 th June, 1995. C. No. 1(39)- STB/94, dated 4 th April, 1996 Every type of electric motor falling under PCT Heading No. 85.01 is exempt from sales tax irrespective of the use of electric motor. Bagasse and press mud (23.03) would be exempt if used as fuel. SRO 600(I)/90 does not include supply of electric transmission towers, lattice masts and similar structures / tubes (chapter 73 of PCT) as these do not fall under definition of ―machinery‖ <strong>Instructions</strong> regarding Exemption. Bagasse and press mud are classifiable under PCT Heading 23.03 and are exempt from sales tax under SRO 555(I)/94 P.C.C. pole is an electricity pole itself and such it does not qualify for exemption. 60 64 69 81 100 102 Manufacture of capital 106 goods/machinery, are exem pt under SRO 553(I) /94. Complete, assembled sugar manufacturing plant /other machinery is taxable. Withdrawal of exemption. 108 Withdrawal of exemptions. 122 C. No. 1/43-STR/ <strong>Instructions</strong> regarding 96, dated 13 th Exemption. 134
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Sales Tax Instructions, 2009 2. Int
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 and wo
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Sales Tax Instructions, 2009 appeal
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Sales Tax Instructions, 2009 C. NO.
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Yours faithfully For Meezan Enterpr
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Sales Tax Instructions, 2009 (v) It
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 teleco
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Sales Tax Instructions, 2009 invoic
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Sales Tax Instructions, 2009 (vii)
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Sales Tax Instructions, 2009 3. In
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Sales Tax Instructions, 2009 In the
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (xxix)
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 iii) i
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 sectio
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C.No.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C.No.1
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 afores
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Sales Tax Instructions, 2009 2. In
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (D) To
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Sales Tax Instructions, 2009 servic
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 2. It
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 For an
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Sales Tax Instructions, 2009 allowe
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 It is
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 23.07.
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Sales Tax Instructions, 2009 are in
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Sales Tax Instructions, 2009 SRO-50
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Sales Tax Instructions, 2009 respec
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 Any o
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 implem
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Sales Tax Instructions, 2009 throug
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 (5) Co
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 APTMA
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 5. Kee
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 input
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 3. DTR
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Sales Tax Instructions, 2009 7. Unl
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 person
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Sales Tax Instructions, 2009 With r
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 We are
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 Issue-
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Sales Tax Instructions, 2009 1. Obt
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Sales Tax Instructions, 2009 1. Rel
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Sales Tax Instructions, 2009 PIA He
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Sales Tax Instructions, 2009 to Mr.
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Sales Tax Instructions, 2009 3. All
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 of val
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Sales Tax Instructions, 2009 PART -
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Sales Tax Instructions, 2009 I am d
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 /Quett
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 10. Co
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 ―SPE
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 8475.1
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Sales Tax Instructions, 2009 (c) Fo
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 7. If
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Sales Tax Instructions, 2009 brand
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 basis.
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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Sales Tax Instructions, 2009 Sales
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 4 Addi
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Sales Tax Instructions, 2009 local
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Sales Tax Instructions, 2009 Import
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Sales Tax Instructions, 2009 cotton
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 3. The
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 Collec
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Sales Tax Instructions, 2009 in the
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Sales Tax Instructions, 2009 was re
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 ―tax
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