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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
No.3 of 2004 dt 12th June,<br />
2004]<br />
161 GST registration for<br />
software companies.<br />
162 Exemption of sales tax /<br />
registration.<br />
163 Benefits of sales tax<br />
registration. [Rescinded<br />
vide STGO No.3 of 2004<br />
dated 12 th June, 2004]<br />
164 Levy of sales tax on<br />
supplies to FATA/PATA<br />
or supplies from FATA/<br />
PATA.<br />
C. No. 3(32) STP<br />
/99, dated 31 st<br />
March, 1999<br />
C.No. 3(2) STP/<br />
99. Pt., dated 2 nd<br />
April, 1999<br />
<strong>Sales</strong> <strong>Tax</strong> General<br />
Order No.4/<br />
1999, dated 8 th<br />
April, 1999.<br />
C. No. 2(38) STP<br />
/97, dated 15 th<br />
April, 1999.<br />
165 <strong>Sales</strong> tax on textile goods. C. No. 2(35) STP<br />
/ 97, dated 25 th<br />
166 <strong>Sales</strong> <strong>Tax</strong>: <strong>Instructions</strong><br />
for the Budget 1999-<br />
2000.<br />
167 Registration of CNGsupplier.<br />
168 Clarification regarding<br />
sales tax.<br />
169 Issuance of registration<br />
exemption certificate in<br />
favour of M/s Karachi<br />
Port Trust.<br />
170 <strong>Tax</strong> frauds committed by<br />
M/s Kohinoor Smith<br />
(Pvt) Ltd., Lahore and<br />
M/s Syed Brothers<br />
(distributors) Lahore.<br />
171 M/s Plastobag limited<br />
seek permission to clear<br />
semi-finished goods from<br />
their Hattar factory for<br />
June, 1999<br />
C. No. 1/10-STB/<br />
99, dated 1 st July,<br />
1999.<br />
C. No. 5(166)<br />
STM /99, dated<br />
28 th August, 1999<br />
C. No. 3(5) STP/<br />
99, dated 21 st<br />
Oct., 1999.<br />
C. No. 3(2) STP/<br />
99-Pt.2, dated<br />
18 th Nov., 1999.<br />
C.No.5(141)STM<br />
/99, dated 4 th<br />
Dec., 1999.<br />
C. No. 3(58) STP<br />
/99, dated 22 nd<br />
Jan., 2000.<br />
GST registration for<br />
importers of software<br />
companies not required.<br />
Newspapers, books, journ<br />
als and periodicals exclude<br />
ing directories are not<br />
required to be registered.<br />
ST declaration not to be<br />
used for purpose of income<br />
tax assessment.<br />
Supplies to and from<br />
FATA/PATA taxable.<br />
If any loom is detected unregister<br />
ed or working<br />
under fixed/capacity tax<br />
after 01.07.1999, Collectors<br />
shall be held responsible.<br />
<strong>Instructions</strong> regarding<br />
registration.<br />
CNG suppliers located to<br />
be registered /enrolled by<br />
31.08.1999.<br />
A person to account for his<br />
taxable activities from the<br />
date he becomes liable to<br />
registration.<br />
KPT not liable to be<br />
registered.<br />
Payment of further tax does<br />
not mitigate the<br />
requirement of registration.<br />
ST chargeable if goods<br />
cleared from one factory to<br />
another factory of same<br />
owner having separate<br />
389<br />
390<br />
396<br />
409<br />
432<br />
434<br />
458<br />
485<br />
495<br />
498<br />
529
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 branch registration. 153 Multiple registrations of same ―person‖ under the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. [Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004] 154 Notification No. SRO 826(I)/98, dated 21.07.1998 issued under section 60of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. 155 Purchases of sales taxable goods from person regis tered under the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 and against tax invoices issued by such registered suppliers. 156 Voluntary registration under section 18 of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990-levy of 1% further tax under sectoin 3(1A) thereof. 157 Clarification for compulsory registration of GST indenters. 158 General sales tax on retail stores. 159 Exemption from registration. 160 <strong>Sales</strong> tax registration with the help and assistance of F.P.C.C.&I, Chambers of Commerce & Industry, Export Promotion Bureau and various Trade & Industry Associations. [Rescinded vide STGO <strong>Sales</strong> <strong>Tax</strong> General Order No.10/ 1998, dated 22 nd Dec., 1998. C. No. 2(19) (STM) /98, dated 7 th December, 1998 C. No. 1(244) St- AIU/98, dated 15 th December, 1998 C. No. 3(22) STP /98, dated 28 th December, 1998 C. No. 3(62) STP /98(Pt-Iv), dated 31 st December, 1998 C. No. 1(6) ST (RT )98(STP), dt 31 st December, 1998 C. No. 3(2) STP /99, dated 29 th January , 1999 <strong>Sales</strong> <strong>Tax</strong> General Order No.3/ 1999, dated 27 th March, 1999. separate registrations. Option to file single return or separate return for retail out lets. Special Certificate of Registration may be cancelled on account of taxfree goods received but not exported. Collectors to obtain photo copies of bills from AGPR/ AG/DAO and various autonomous corporations to ensure that suppliers are registered and paid tax. Section 18 is available to persons who make taxable supplies but not liable to be registered. This is not for persons making exclusively exempt supplies. Commerce to stamp ―valid for the import of only such goods as are exempt from sales tax‖ on registration certificates. Option to have single or separate registrations for various branches/ divisions. Medical stores supplying filled infusion solution, sur gical tapes, liquid paraffin, disinfectants etc are taxable and liable to be registered. Registration with the help of FPCC&I / Chambers /EPB. 356 351 355 359 362 361 376 388
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 No.3 of 2004 dt 12th June, 2004] 161 GST registration for software companies. 162 Exemption of sales tax / registration. 163 Benefits of sales tax registration. [Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004] 164 Levy of sales tax on supplies to FATA/PATA or supplies from FATA/ PATA. C. No. 3(32) STP /99, dated 31 st March, 1999 C.No. 3(2) STP/ 99. Pt., dated 2 nd April, 1999 <strong>Sales</strong> <strong>Tax</strong> General Order No.4/ 1999, dated 8 th April, 1999. C. No. 2(38) STP /97, dated 15 th April, 1999. 165 <strong>Sales</strong> tax on textile goods. C. No. 2(35) STP / 97, dated 25 th 166 <strong>Sales</strong> <strong>Tax</strong>: <strong>Instructions</strong> for the Budget 1999- 2000. 167 Registration of CNGsupplier. 168 Clarification regarding sales tax. 169 Issuance of registration exemption certificate in favour of M/s Karachi Port Trust. 170 <strong>Tax</strong> frauds committed by M/s Kohinoor Smith (Pvt) Ltd., Lahore and M/s Syed Brothers (distributors) Lahore. 171 M/s Plastobag limited seek permission to clear semi-finished goods from their Hattar factory for June, 1999 C. No. 1/10-STB/ 99, dated 1 st July, 1999. C. No. 5(166) STM /99, dated 28 th August, 1999 C. No. 3(5) STP/ 99, dated 21 st Oct., 1999. C. No. 3(2) STP/ 99-Pt.2, dated 18 th Nov., 1999. C.No.5(141)STM /99, dated 4 th Dec., 1999. C. No. 3(58) STP /99, dated 22 nd Jan., 2000. GST registration for importers of software companies not required. Newspapers, books, journ als and periodicals exclude ing directories are not required to be registered. ST declaration not to be used for purpose of income tax assessment. Supplies to and from FATA/PATA taxable. If any loom is detected unregister ed or working under fixed/capacity tax after 01.07.1999, Collectors shall be held responsible. <strong>Instructions</strong> regarding registration. CNG suppliers located to be registered /enrolled by 31.08.1999. A person to account for his taxable activities from the date he becomes liable to registration. KPT not liable to be registered. Payment of further tax does not mitigate the requirement of registration. ST chargeable if goods cleared from one factory to another factory of same owner having separate 389 390 396 409 432 434 458 485 495 498 529
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Sales Tax Instructions, 2009 AND WH
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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 SUBJEC
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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 SUBJEC
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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 (xxix)
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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 SUBJEC
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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 2. In
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 2. The
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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 SUBJEC
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Sales Tax Instructions, 2009 WASTAG
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Sales Tax Instructions, 2009 (D) To
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Sales Tax Instructions, 2009 servic
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Sales Tax Instructions, 2009 ******
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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 For an
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Sales Tax Instructions, 2009 allowe
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 basis
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Sales Tax Instructions, 2009 It is
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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 SRO-50
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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 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 SALES
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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 (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 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 in the
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Sales Tax Instructions, 2009 ―tax
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