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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
granules (pharmaceutical<br />
grade) imported under<br />
SRO 457(I)/88 dated<br />
26.06.1988<br />
140 <strong>Sales</strong> tax on inputs of<br />
pharmaceutical products<br />
being levied at 12.5% by<br />
customs authorities at<br />
Karachi.<br />
141 Request to allow sales tax<br />
registration.<br />
142 <strong>Sales</strong> tax in nonagricultural<br />
insecticides<br />
& pesticides and sales tax<br />
on plant & machinery.<br />
143 Levy of sales tax on<br />
hosiery goods-clarification<br />
regard.<br />
144 Exemption of sales tax on<br />
hurricane lantern<br />
145 <strong>Sales</strong> tax on PVC<br />
shoes/chappals of price<br />
ranging upto Rs.50/-<br />
146 Clarification regarding<br />
parts/components of<br />
agricultural machinery<br />
locally produced.<br />
147 W.P. No. 153/98, filed by<br />
M/s. Premier Paper Mills<br />
(Pvt.) Ltd.<br />
148 Request for clarification<br />
regarding exemption of<br />
sales tax on the manufacture<br />
and onward supply<br />
of 5ml plastic measuring<br />
spoons to pharmaceutical<br />
industry under SRO-478<br />
(I)/96 dated 13.6.1996<br />
and subsequent notification<br />
being SRO-437(I)/97<br />
September, 1997<br />
C. No.1/51-STT<br />
/96, dated 8 th<br />
November, 1997<br />
C. No. 1(33) STP<br />
/93, dated 18 th<br />
July, 1998<br />
C. No. 9(33)<br />
ST/62-Pt.I, dated<br />
23 rd July, 1998<br />
C. No. 3(14) STP<br />
/98, dated 28 th<br />
July, 1998.<br />
C. No. 1/73-STT<br />
/98, dated 8 th<br />
August, 1998<br />
C.No.1/(25) GST<br />
I/93 (STT), dt<br />
17 th Aug., 1998<br />
C. No. 2(3) STP<br />
/96, dated 22 nd<br />
August, 1998<br />
C. No. 1(185) S<br />
(STJ)/98, dated<br />
29 th August, 1998<br />
C. No. 3(16) STP<br />
/97, dated 2 nd<br />
Sept., 1998.<br />
granules (Pharma- ceutical<br />
Grade), which is raw<br />
materials for manufacturer<br />
of I. V. Solution.<br />
Exemption from sales tax is<br />
independent of any other<br />
exemp tion the applicability<br />
of conditions of Customs<br />
Act aims at procedural<br />
adherence on importation.<br />
Persons liable to registrati<br />
on could avail the benefits<br />
of amnesty SRO 757(I)/98 .<br />
Insecticides/pesticides/funicides/herbicides<br />
or medic<br />
ines, for agricultural purp<br />
oses only are exempt.<br />
Exemption limit for<br />
Hosiery goods.<br />
CBR regrets its inability to<br />
grant exemption from sales<br />
tax on hurricane lantern.<br />
Small manufacturers whose<br />
turn over does not exceed<br />
Rs.3 lac are exempt.<br />
Components & parts of the<br />
exempt machinery, tractors,<br />
combine harvesters are taxable,<br />
payable by the vendor.<br />
Benefit under section 13(3)<br />
does not apply to additional<br />
tax. Notifications under<br />
section 13(2)(a) cannot be<br />
applied retrospectively.<br />
Plastic measuring spoons<br />
for pharmaceuticals not<br />
exempt.<br />
230<br />
278<br />
280<br />
283<br />
287<br />
288<br />
288<br />
293<br />
298
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 June, 1996. 129 Fresh and dried milk. C. No. 1(42) STT /96, dated 27 th 130 <strong>Sales</strong> tax - printing of Holy Quran. 131 Exemption of cooked and baked food stuff (packaged). 132 Quasi judicial procedures involving exemption form tax 133 <strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>- Economy Revival Package 1996-97 Regarding. 134 Exemption from sales tax on the sale of certified cotton seed. 135 Clarification about sales tax being paid on Yogurt Raita. 136 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 1997-98. 137 Exemption of sales tax under SRO. 230(I)/97, clarification regarding. June, 1996 C. No. 1/54-STT /96, dated 21 st August, 1996 C. No. 1/77-STT /96, dated 17 th November, 1996 C. No. 3(80) STP /96, dated 2 nd February, 1997 C. No. 1/43-STB /96, dated 28 th March, 1997 C. No. 4/11-STB /97, dated 6 th May, 1997 C. No. 4/15-STB /97, dated 8 th May, 1997 C. No. 46-STB/ 97, dated 13 th June, 1997. C. No. 1/11-STT /97, dated 18 th June, 1997 138 <strong>Sales</strong> tax on bagasse. C. No. 1/73-STT /96, dated 12 th 139 Levy of sales tax on import of polyethylene July, 1997 C. No. 1(9) SS- Val /88 dated 8 th Milk based preparations classifiable under the PCT heading 19.01 are exempt along with the milk classifiable under chapter 4. ST is not chargeable on the process leading to production of Holy Qurans exempt under S. No. 13 of the Sixth schedule. Cooked and baked foodstu ff supplied by hotels packed at the time of sale only (lunch boxes, cakes) cannot be treated as packaged foodstuff & is exempt. The Supreme Court held that while granting exemp tion, burden of taxation to be distributed equally and fairly among the society. Rates of 23% and 18% brought down to 12.5%. Plant/machinery exempted. Local supplies against inter national tenders zero rated. Procedure for claiming exemption on the sale of certified cotton seed. Yogurt raita is not chargeable to sales tax. <strong>Instructions</strong> Exemption. regarding Combined harvesters, altern ators generator sets and fork lift trucks not covered under SRO 230(I)/97. Section 65(A) cannot be invoked on baggasse. <strong>Sales</strong> tax should not be charged on polyethylene 141 176 185 193 197 201 202 205 208 210 219
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 granules (pharmaceutical grade) imported under SRO 457(I)/88 dated 26.06.1988 140 <strong>Sales</strong> tax on inputs of pharmaceutical products being levied at 12.5% by customs authorities at Karachi. 141 Request to allow sales tax registration. 142 <strong>Sales</strong> tax in nonagricultural insecticides & pesticides and sales tax on plant & machinery. 143 Levy of sales tax on hosiery goods-clarification regard. 144 Exemption of sales tax on hurricane lantern 145 <strong>Sales</strong> tax on PVC shoes/chappals of price ranging upto Rs.50/- 146 Clarification regarding parts/components of agricultural machinery locally produced. 147 W.P. No. 153/98, filed by M/s. Premier Paper Mills (Pvt.) Ltd. 148 Request for clarification regarding exemption of sales tax on the manufacture and onward supply of 5ml plastic measuring spoons to pharmaceutical industry under SRO-478 (I)/96 dated 13.6.1996 and subsequent notification being SRO-437(I)/97 September, 1997 C. No.1/51-STT /96, dated 8 th November, 1997 C. No. 1(33) STP /93, dated 18 th July, 1998 C. No. 9(33) ST/62-Pt.I, dated 23 rd July, 1998 C. No. 3(14) STP /98, dated 28 th July, 1998. C. No. 1/73-STT /98, dated 8 th August, 1998 C.No.1/(25) GST I/93 (STT), dt 17 th Aug., 1998 C. No. 2(3) STP /96, dated 22 nd August, 1998 C. No. 1(185) S (STJ)/98, dated 29 th August, 1998 C. No. 3(16) STP /97, dated 2 nd Sept., 1998. granules (Pharma- ceutical Grade), which is raw materials for manufacturer of I. V. Solution. Exemption from sales tax is independent of any other exemp tion the applicability of conditions of Customs Act aims at procedural adherence on importation. Persons liable to registrati on could avail the benefits of amnesty SRO 757(I)/98 . Insecticides/pesticides/funicides/herbicides or medic ines, for agricultural purp oses only are exempt. Exemption limit for Hosiery goods. CBR regrets its inability to grant exemption from sales tax on hurricane lantern. Small manufacturers whose turn over does not exceed Rs.3 lac are exempt. Components & parts of the exempt machinery, tractors, combine harvesters are taxable, payable by the vendor. Benefit under section 13(3) does not apply to additional tax. Notifications under section 13(2)(a) cannot be applied retrospectively. Plastic measuring spoons for pharmaceuticals not exempt. 230 278 280 283 287 288 288 293 298
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Sales Tax Instructions, 2009 cases
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Sales Tax Instructions, 2009 ******
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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 copy t
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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 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.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 C.NO.
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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 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 C. NO.
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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 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 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 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 I am d
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In the aforesaid notification, -- S
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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 [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 Import
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Sales Tax Instructions, 2009 cotton
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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 ―tax
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