Sales Tax Instructions

Sales Tax Instructions, 2009
576 Budget 2000-2001. C. No.1/20-STB
/2000, dated 23 rd
June, 2000
577 North-West Frontier Prov No 1(2)/99/3619,
inces Sales Tax Ordin dated. 27 th June,
ance, 2000. (III of 2000). 2000
578 The Balochistan Sales No. Legis.1-120/
Tax Ordinance, 2000 (I of Law/2000, dated
2000).
29 th June, 2000
579 Punjab Sales Tax No.3(II)/2000,
Ordinance, 2000 (II of dated 30 th June,
2000).
2000
580 Sales tax on services. C.No.4(80)STB.
Retail (Pt), dated
1 st July, 2000
581 Sales tax exemption on
the raw materials for the
manufacture of
pharmaceutical products
vide entry no. 14 and 15
of the Sixth Schedule of
the Sales Tax Act, 1990.
582 Clarification with regard
to section 10 of General
Clauses Act and General
Order 7/69, dated
14.04.1969.
583 Clarification regarding
the condition of section
15 of the Sales Tax Act,
1990 for input tax
adjustment under section
59 ibid.
584 Writ petition No.
4706/2000 filed by M/s.
Colony Textile Mills
versus Central Board of
Revenue and Federation
of Pakistan in Lahore
High Court, Lahore.
C. No.1/51-STT
/96-Pt.II, dated
1 st July, 2000
C. No.1(33)STP
/93, dated 17 th
July, 2000
C. No.2(2)STP
/99, dated 20 th
July, 2000
C. No.2(77)STP
/95, dated 22 nd
July, 2000
rating, financial lease, tax
fraud, adjudication & app
eals, settlement, services.
Amendments in the 6 th Sche
dule have immediate effect
i.e. from 17 th June, 2000.
Levy of ST on certain
services in NWFP.
Levy of ST on certain
services in Balochistan
Levy of ST on certain
services in Punjab.
576
577
578
581
Levy of ST on 11 services. 583
Pharmaceutical raw materials
mentioned in SRO 373
(I)/2000 (previously in
SRO 349(I)85, 1147(I) /89
& 587(I)/90) & attract
statutory customs duty @
10 % are exempt from ST.
If due date falls on a public
holiday then date of filing
of return shall automa
tically get extended to the
next working day.
Any tax paid on purchase
or import more than 30 and
90 days respectively prior
to the date of application
for registration shall not be
treated as input tax u/s 59.
Diesel oil, all kinds of
petrol and other petroleum
products are not admissible
for input tax adjustment
except furnace oil,
lubricants and greases u/s 8.
584
585
586
587