Sales Tax Instructions

Sales Tax Instructions, 2009
under section 45-A of the
Sales Tax Act, 1990.
214 Sales tax exemption of
trucks for armed forces
under serial No.29 of
Sixth Schedule of the
Sales Tax Act, 1990.
215 Exemption on Hydrogen
gas.
216 Release of moritz 200
mixing machiner without
payment of sales tax vide
sro 987(I)/99 dated
30.08.1999 imported by
m/s roche pakistan
limited vide IGM B/L
No.HLCUBSl 20504330.
217 Release of Moritz 200
mixing machine without
payment of sales tax vide
SRO 987(I)/99 dated 30-
08-1999 imported by
M/s. Roche Pakistan ltd.
vide IGM b/l No.
HLCUBSL 0205043. [See
also C. No 3(9) STP /99
dated 1 st April, 2006.]
218 Imported raw materials
used in the manufacture
of taxable goods --
exempt from sales tax --
clarification reg.
219 Supply of trucks to
Pakistan Army – interpr
etation of serial no. 20 of
the sixth schedule to the
Sales Tax Act, 1990
220 Exemption from payment
of sales tax – project
No.046201-0107 law
enforcement, demand
reduction and area
development project. [See
also C. No.1(136)Stt/99,
C. No. 1(7) STT/
99, dated 8 th
October, 2002.
C. No. 18(17) ST
/82, dated 3 rd
October, 2003.
C. No. 3(9) STP
/99 (Vol-II)
dated 1 st January,
2004
C.No.3(9)STP/99
(vol-II) dated 1 st
February, 2004
C.No.1(125) STT
/99-Pt., dated 14 th
February, 2004
C. No. 1/7-STT
/99, dated 12 th
March, 2004
C. No.1/136-STT
/99, dated 13 th
March, 2004
Exemption for trucks
manufac-tured for Armed
Forces (by local
manufacturers) fabricated
through third party exempt.
Hydrogen gas produced and
consumed in Ghee manufac
turing premises is exempt .
Under SRO 987(I)/99, an
importer binds himself to
pay sales tax so exempted
along with additional tax in
case of his failure to fulfill
the conditions whether such
failure is voluntary and
deliberate or involuntary.
Since machinery is not used
in the manufacture of
taxable goods under
condition (4) of paragraph 2
of SRO 987(I)/99, the
importer may deposit the
amount of sales tax
involved on the machinery
along with additional tax.
Imported raw materials are
chargeable to tax, intermed
iary products are exempt if
the supply of final product
is chargeable to sales tax.
Shehzore Truck 4x2,
specially modified for
defence is exempt under S.
No.29 of the Sixth
Schedule.
Procedure for granting
exemption to law
enforcement agencies under
serial No.41 of the Sixth
Schedule.
856
932
969
992
993
1004
1005