Sales Tax Instructions

Sales Tax Instructions, 2009
646 Problems of distributors. C. No. 1/1-Coord
/2000-Pt., dated
14 th Dec, 2000
647 GST on paper cones. C. No. 1(74)STM
/2000 dated 16 th
648 Zero-rating of utilities/
goods supplied to Export
Processing Zones.
649 Adjustment of input tax
under section 7 of the
Sales Tax Act, 1990.
650 Exemption of sales tax on
import of CKD kits of
tractors vide Sr. No. 49 of
the Sixth Schedule of the
Sales Tax Act, 1990.
651 Extension of time limit in
finalization of adjudication
cases in terms of
section 33 of the Central
Excises Act and section
45 of the Sales Tax Act,
1990.
December, 2000
C.No.1/100-STT
/2000, dated 18 th
December, 2000
C. No. 3(2)STP
/99, dated 22 nd
December, 2000
C. No.1/56-STT
/98, dated 23 rd
December, 2000
C. No. 5(4)CEJ/
2000, dated 23 rd
December, 2000
2001
652 Sales tax. C. No. 3/(30)
STP/ 2000(Pt-I),
dated 3 rd January,
2001
653 Imposition of sales taxcotton
seed oil (animal
ration).
654 Proper interpretation of
the provisions of section 9
of the Sales Tax Act,
1990.
655 Order dated 27.10.2000
of Appellate Tribunal,
Karachi Bench, Karachi
C. No. 4/(47)
STP /98(Pt-II),
dated 3 rd January,
2001
C.No.3(1)STP/
98, dated 9 th
January, 2001
C. No. 3/(54)
STP/99 dated 11 th
January, 2001
1% further tax matter settl
ed after judgment of Supre
me Court. Single consoled
ated invoice not allowed.
Minimum prices of items
mentioned in SRO 762(I)/
96 incorporate mechanism
for regular periodic review.
No refund of sales tax is
admissible where tax has be
en passed on to consumers.
Supplies made by Dewan
Mushtaq Group to Dewan
Farooq Motors shall be
against tax invoice.
Exemption not available on
parts/components which are
not part of CKD kits or are
not imported as per deletion
program.
Adjudicating authorities to
decide the cases within 45
days of the issuance of the
show cause notice or within
extended period of 90 days
to avoid any legal
complications.
Exemption of sales tax on
cement was withdrawn on
5.9.2000 so adjustment of
input tax is allowed.
Cattle feed procured by
DG(P) is exempt which
includes oil cakes of cotton
seed and of maize (corn)
gram used as cattle feed.
Scope of Debit & Credit
Note Rules cannot be
extended beyond the para
meters of SRO 96(I)/90.
Appeal may be filed against
order of Appellate Tribunal
which based its decision on
635
638
638
638
639
639
641
641
641
642