Sales Tax Instructions

Sales Tax Instructions, 2009
to voluntary registered
persons.
9 Sales Tax: Instructions
for the Budget 1999-
2000.
10 Adjustment of in-admi
ssible input tax by
registered distributors/
wholesalers.
C. No. 1/10-STB/
99, dated 1 st July,
1999.
C. No. 2(24) STP
95 (Pt. III), dated
8 th December,
1999
11 Sales Tax. C. No. 3(34) STP
/98, dated 15 th
12 Clarification regarding
the condition of section
15 of the Sales Tax Act,
1990 for input tax
adjustment under section
59 ibid.
March, 2000
C. No. 2(2) STP
/99, dated 20 th
July, 2000
13 Sales tax amnesty. C. No. 1(33) STP
/93 (Pt.Iii), dated
9 th October, 2000
14 Stock declaration-SRO
614(I)/2000, dated
02.09.2000.
15 Application of Provincial
Tax Ordinance, 2000 on
the clubs.
16 Rate of turnover tax
persons having no ST
invoices.
17 Clarification regarding
availability of input tax
under section 59 of the
Sales Tax Act, 1990.
18 Levy of 15% GST on
vegetable ghee /cooking
oil in the 2002-2003
budget.
19 Refund of sales tax paid
on domestically manufactured
stocks of medicines
held on 22 nd August,
C. No. 1(33) STP
/93(Pt-III), dated
14 th Oct., 2000
C. No. 1(27)STR/
2000, dated 28 th
Feb., 2001.
C. No. 3(18)STP/
2000(Pt-II), dated
28 th Feb., 2001.
C. No. 2(2) STP/
99, dated 10 th
Aug., 2001.
Sales Tax Ruling
/Instruction No.
54/2002, dated
13th July, 2002.
C. No. 1(8) STT/
2002, dated 11 th
Sept., 2002.
Instructions related to input
tax on stocks.
434
Misuse of input tax 509
adjustment on stocks
purchased up to 30 days
prior to registration.
Such stocks were exempt 542
under SRO 815(I)/98 which
were declared along with an
application for registration.
Any tax paid on purchase 586
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.
Tax to be paid on 10% 614
minimum value addition on
stocks under amnesty sche
me under SRO 614(I)/2000.
Amnesty on stocks. 616
Provisions of section 59
applicable on clubs.
Amnesty on stocks i.e. imp
orted in baggage, smuggled
or without ST invoice.
Input tax adjustment on
stocks not allowed for
already registered person.
No input tax adjustment
allowed on stocks of ghee
/cooking oil for already
registered persons except
with permission u/s 66.
Refund allowed on ST paid
on medicines from 1 st to
31 st July, 2002 and on
imports from 1/7/ 2002 to
666
669
746
838
849