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Sales Tax Instructions

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

dated 17 th March, 2004]<br />

221 Exemption from payment<br />

of sales tax – project<br />

No.046201-0107 law<br />

enforcement, demand<br />

reduction and area<br />

development project. [See<br />

also C. No.1(136)Stt/99,<br />

dated 13 th March, 2004]<br />

222 Issuance of NOC by the<br />

Customs Collectorate<br />

Karachi for deletion of<br />

MV Kaghan from ship‘s<br />

register.<br />

223 Montreal Protocol ODS<br />

phase out project:<br />

exemption on customs<br />

duty, sales tax and<br />

income tax etc – M/S.<br />

Sanson International<br />

(Pvt.)Ltd., Mirpur (A.K),<br />

IGM No.2034/02 dated<br />

21-11-2002 Bill of Entry<br />

No. KAPRCH 107704<br />

dated 15-03-2003.<br />

224 Request to seek an urgent<br />

advice in respect of<br />

exemption on locally<br />

manufactured machinery<br />

under SRO 987(I)/99.<br />

225 Issue regarding cotton<br />

ginning industries.<br />

226 Procurementof machinery<br />

without payment of sales<br />

tax under SRO 505(I)/20<br />

03, dated 07.06.2003 sub<br />

mission of under taking.<br />

227 Request to issue clarifyca<br />

tion in respect of amnesty<br />

granted vide SRO 246(I)<br />

/2004 dated 05-05-2004.<br />

C.No.1(136) STT<br />

/99, dated 17 th<br />

March, 2004<br />

C. No. 3(17) ST<br />

L&P/2004 dated<br />

6 th April, 2004<br />

C. No. 2(35) STP<br />

/97 (Vol-I) dated<br />

19 th April, 2004<br />

C. No. 3(9) STP<br />

/99 dated 19 th<br />

April, 2004<br />

C. No. 3(13) STP<br />

/96 dated 30 th<br />

April, 2004<br />

C. No. 1(247)<br />

STT/99, dated 5 th<br />

May, 2004<br />

C. No. 3(10) ST-<br />

L&P/2003 dated<br />

9th June, 2004<br />

Procedure for exemption of<br />

goods imported or<br />

purchased by the law<br />

enforcement agencies /<br />

donees against budgetary<br />

grant received under grantin-aid.<br />

Exemption of sales tax on<br />

import of ships under SRO<br />

661(I)/80 provided sales tax<br />

is leviable at the time of<br />

breaking up.<br />

No exemption of sales tax<br />

under Montreal Protocol.<br />

The machinery is to be<br />

imported under ODS phase<br />

out project and installed in<br />

AJK. SRO 987(I)/99 was<br />

not issued before the <strong>Sales</strong><br />

<strong>Tax</strong> (Adoption) Act, 1993<br />

of AJK. Thus machinery is<br />

not exempt under the SRO<br />

or the Acts.<br />

Benefit of SRO 987(I)/99,<br />

dated 30-08-1999 is<br />

available to local supplies<br />

of plant and machinery.<br />

No exemption on waste<br />

cotton. Relaxation in<br />

limitation period to be consi<br />

dered after depositing ST.<br />

Transformers, metering<br />

panels and consumer panels<br />

are not eligible for<br />

exemption under SRO<br />

505(I)/2003.<br />

Clarification in respect of<br />

amnesty granted vide SRO<br />

246(I)/2004.<br />

1008<br />

1022<br />

1029<br />

1030<br />

1033<br />

1048<br />

1064

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