Sales Tax Instructions

Sales Tax Instructions, 2009
565 Implementation of
Cabinet Decisions.
566 Unification of sales tax
registrations for the ice
cream business.
567 Exemption of excise duty
/ sales tax goods
manufactured in PATA.
D.O. No. 19/CS
96, dated 4 th
May, 2000
C.No.3(2)STP/
99, dated 5 th
May, 2000
C. No.4(39)STB
/98, dated 8 th
May, 2000
Other Division to be consul
ted/ informed before mov
ing summary to Cabinet.
One Registration in country
for Lever Brothers (ice
cream).
Production its subsequent
sale and consumption in
PATA is exempt.
564
565
566
568 Review of cases pending
since before 31.05.1999
involving demand of tax
liability along with
additional tax & penalty.
569 Clarification for carry
forward of input tax.
570 Export to Afghanistan via
land route.
C. No.1/1-
Coord/2000,
dated 8 th May,
2000
C. No.2(1)STP
/97, dated 9 th
May, 2000
C. No.2(4)STP
/99, dated 9 th
May, 2000
Taxpayers did not avail
amnesty scheme as prin
cipal liability was unreso
lved. Collectors to withhold
action for recovery.
Amount of refund pending
for sanction/payment can
not be converted into carry
forward nor utilized for
future tax liabilities.
Zero-rating not admissible
on goods exported via land
route to Afghanistan. Refun
d if paid may be recovered.
566
567
568
571 Sales tax registration of
Karachi Water &
Sewerage Board.
572 Ordinance No. XV of
2000.
573 Levy of sales tax on
disposal/ supply of
taxable fixed/moveable
assets by the registered
persons.
574 Import of raw material
against export of gold
jewelry.
575 Sales Tax Budget
Instructions 2000-2001.
C. No.4(47)STB
/98 (Pt-I), dated
20 th May, 2000
F. No. 2(1)/2000-
Pub. dated 24 th
May, 2000
C.No. 633/2000-
Law, dated 3 rd
June, 2000
C.No.3(19)STP/
99, dated 9 th
June, 2000
C.No.1/20-STB/
2000, dated 9 th
June, 2000
KWSB not liable to registra
tion as it import goods for
use in own projects and no
further taxable supply/
activity is made.
Survey regarding persons
for documentation of
economy.
Sale, auction or disposal of
goods, moveable/fixed asse
ts not chargeable to ST if it
is beyond normal and
continuous ―supply‖ and
there is no value addition.
ST exemption on import of
goods meant for export of
jewelry.
Further tax, additional tax,
penalty, CNG kits, pharm
aceuticals, refund, manufac
turer-cum-exporter, zero-
568
569
572
573
573