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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
PATA. 2. Writ Petition<br />
No.121/ 2002-M/s Pata<br />
Packages Vs CBR, etc.<br />
190 Query regarding multiple<br />
tax activity under only<br />
one registration number.<br />
191 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
<strong>Instructions</strong> 2002-2003.<br />
192 Clarification about<br />
compulsory enrolment.<br />
193 De-registration of certain<br />
commercial exporters.<br />
194 Small traders plan protest<br />
campaign.<br />
195 Clarification regarding<br />
registration of petrol<br />
pumps.<br />
196 Clarification regarding<br />
registration of importers<br />
who are not conducting<br />
any taxable activity at<br />
post importation stage.<br />
197 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
Instruction 2003-2004.<br />
198 SRO 507(I)/2003 dated<br />
07 th June, 2003.<br />
199 New sales tax registrations.[Further<br />
clarified<br />
vide letter No. 3(2)STP/99<br />
dt. 15. 10. 2003 & with<br />
drawn vide C. No. 3(17)<br />
ST-L&P/2003 dated 11 th<br />
August, 2004]<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />
Instruction<br />
No.38/2002,<br />
dated 8 th May,<br />
2002.<br />
C.No.1/4-STE/<br />
2002, dated 15 th<br />
June, 2002.<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />
Instruction No.<br />
2/2003, dt.21 st<br />
Jan., 2003.<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />
Instruction No.<br />
4/2003, dt. 10 th<br />
Feb., 2003.<br />
C.No.1(21)STE/<br />
2002(Vol-II), dt.<br />
15 th Feb., 2003.<br />
C. No. 1(30) STR<br />
/99-Vol-1, dated<br />
3 rd March, 2003.<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />
Instruction No.<br />
14/ 2003, dated<br />
27 th May, 2003.<br />
C.No.1/5-STB/<br />
2003, dated 7 th<br />
June, 2003.<br />
C. No. 1/12-STB/<br />
2003, dated 9 th<br />
Aug., 2003.<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling<br />
/Instruction No.<br />
21/2003,<br />
C.No. 3(2) STP/<br />
99(Pt-1), dated<br />
16 th Aug., 2003<br />
registration.<br />
Change in particulars of<br />
registra-tion to be<br />
communicated within 14<br />
days.<br />
The Registration Rules<br />
amended to transfer persons<br />
from Collectorate to LTU<br />
etc.<br />
Deptt. can enroll persons<br />
compul-sorily.<br />
Commercial exporters not<br />
availing zero-rating facility<br />
may be de-registered on<br />
request.<br />
Registration on the basis of<br />
declared/agreed turnover in<br />
survey, 2000 or with<br />
Income <strong>Tax</strong> Authorities.<br />
Petrol pumps are not liable<br />
to registration.<br />
Importers not conducting<br />
taxable activity at post<br />
importation stage are liable<br />
to registration.<br />
<strong>Instructions</strong><br />
registration.<br />
regarding<br />
SRO 507(I)/ 2003 (i.e.<br />
supply of certain goods to<br />
only registered persons)<br />
withheld till 31.08.2003.<br />
Check list for new<br />
registrations.<br />
817<br />
829<br />
881<br />
883<br />
883<br />
889<br />
906<br />
906<br />
922<br />
924
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 PATA. 2. Writ Petition No.121/ 2002-M/s Pata Packages Vs CBR, etc. 190 Query regarding multiple tax activity under only one registration number. 191 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2002-2003. 192 Clarification about compulsory enrolment. 193 De-registration of certain commercial exporters. 194 Small traders plan protest campaign. 195 Clarification regarding registration of petrol pumps. 196 Clarification regarding registration of importers who are not conducting any taxable activity at post importation stage. 197 <strong>Sales</strong> <strong>Tax</strong> Budget Instruction 2003-2004. 198 SRO 507(I)/2003 dated 07 th June, 2003. 199 New sales tax registrations.[Further clarified vide letter No. 3(2)STP/99 dt. 15. 10. 2003 & with drawn vide C. No. 3(17) ST-L&P/2003 dated 11 th August, 2004] <strong>Sales</strong> <strong>Tax</strong> Ruling/ Instruction No.38/2002, dated 8 th May, 2002. C.No.1/4-STE/ 2002, dated 15 th June, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling/ Instruction No. 2/2003, dt.21 st Jan., 2003. <strong>Sales</strong> <strong>Tax</strong> Ruling/ Instruction No. 4/2003, dt. 10 th Feb., 2003. C.No.1(21)STE/ 2002(Vol-II), dt. 15 th Feb., 2003. C. No. 1(30) STR /99-Vol-1, dated 3 rd March, 2003. <strong>Sales</strong> <strong>Tax</strong> Ruling/ Instruction No. 14/ 2003, dated 27 th May, 2003. C.No.1/5-STB/ 2003, dated 7 th June, 2003. C. No. 1/12-STB/ 2003, dated 9 th Aug., 2003. <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 21/2003, C.No. 3(2) STP/ 99(Pt-1), dated 16 th Aug., 2003 registration. Change in particulars of registra-tion to be communicated within 14 days. The Registration Rules amended to transfer persons from Collectorate to LTU etc. Deptt. can enroll persons compul-sorily. Commercial exporters not availing zero-rating facility may be de-registered on request. Registration on the basis of declared/agreed turnover in survey, 2000 or with Income <strong>Tax</strong> Authorities. Petrol pumps are not liable to registration. Importers not conducting taxable activity at post importation stage are liable to registration. <strong>Instructions</strong> registration. regarding SRO 507(I)/ 2003 (i.e. supply of certain goods to only registered persons) withheld till 31.08.2003. Check list for new registrations. 817 829 881 883 883 889 906 906 922 924
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 200 Amendment in registration rules. 201 New sales tax registration sales tax ruling/ instruction No.21/2003. 202 Delay in disposal of applications for registration. 203 Clarification regarding sales tax registration of M/s Always Ahmed Textile Mills Ltd. 204 Change of status from commercial exporters to manufacturer-cumexporter. 205 Consolidation of sales tax general orders. 206 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2004-2005. 207 Registration of wholesalers, distributors and dealers etc. 208 FTO complaint No.441 /04 implementation of findings/decision of the honourable Federal <strong>Tax</strong> Ombudsman. 209 Clarification regarding multiple use of registration by a cotton ginner registered under SRO 1271(1)/96 dated C.No. 3(2)STP /99 (Pt) dated 9 th October, 2003 C. No. 3(2)STP/ 99, dated 15 th Oct., 2003. C. No. 3(17)ST L&P/2003 dated 3 rd April, 2004 C. No. 3(2)STP /99(Pt.), dated 17 th April, 2004 C. No. 2(1) STP /97 dated 8 th June, 2004 <strong>Sales</strong> <strong>Tax</strong> Gene ral Order No.3 of 2004 dated 12 th June, 2004 C. No.1/33-STB /2004, dated 13 th June, 2004 C. No. 3/9-STP /99 dated 21 st June, 2004. C. No. 3(17) ST- L&P/2003 dated 11 th August, 2004 C. No. 3(13) STP /96(Vol-III) dated 24 th March, 2005 Units already registered need not be transferred as amendment in registration rules is prospectively. Check list for new registrations. Clarification of Ruling 21/2003. Provisional registration certificate to be issued to manufacturer/importers. Registration not to deny in Lahore and asking them to get registered in Faisalabad, or register in Lahore after listed on stock exchange. The registered person obta ined manufacturing facility on 1-7-2003 but his status was formally changed on 4- 8-2003 thus refund may be processed on the basis of continuous-chain invoices. Consolidation of various General Orders. <strong>Instructions</strong> registration. regarding Collectorates to set up dedicated cells for registra tion of wholesalers/ distribu tors of consumer goods/ cement/ & beverages. In view of new Registration Rules, letter No 3(2)STP/99 (Pt) dated 16.08.2003, 3(17)ST-L&P/2003 dated 25.03.04 and 05.04.03 stand withdrawn. The condition that regist ered ginner was required to obtain separate registration for activities other than ginning, condoned by CBR 933 937 1020 1029 1062 1067 1093 1100 1126 1204
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Yours faithfully For Meezan Enterpr
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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 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 C.NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (D) To
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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 C. NO.
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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 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 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 SUBJEC
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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 to Mr.
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Sales Tax Instructions, 2009 3. All
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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 2. The
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Sales Tax Instructions, 2009 (oil r
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Sales Tax Instructions, 2009 10. Co
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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. 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 cotton
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 ―tax
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