Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.16(64)-ST/87 DATED 7 TH MARCH, 1990
SUBJECT:- CLASSIFICATION OF TOOTH PICKS AND COTTON BUDS
AND LEVY OF SALES TAX THEREON.
I am directed to refer to the subject noted above and to say that toothpicks of
bamboo falls under PCT heading 44.28, while cotton buds falls under PCT heading
59.01. Both these items are neither exempt under the present SRO. 566(I)/89, dated the
3rd June, 1989, nor were exempted under the erstwhile SRO 666(I)81, dated the 25th
June, 1981.
items.
2. In view of above sales tax should be charged on both the aforementioned
[Issued by the CBR, Islamabad, under the signature of Mr.Muhammad Riaz, Second
Secretary, addressed to the Collector, Central Excise & Sales Tax, Lahore/ Rawalpindi/
Peshawar/ Hyderabad /Karachi/ Quetta.]
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C. NO.2(58)-ST/89 DATED 7 TH JUNE, 1990
SUBJECT:- BUDGET INSTRUCTIONS 1990-91 (SALES TAX)
I am directed to enclose copies of the following documents relating to the budget
1990-91:-
(i) Finance Bill, 1990.
(ii) Eleven Notifications No.SRO 591(I)/90 to S.R.O.601(I)/90, dated the 7 th
June, 1990.
(iii) List of items on which exemption has been withdrawn.
The instructions which follow are meant to highlight the salient features of the
sales tax budget proposals, but the scope of such measures is not fully covered for which
a thorough perusal of the Notifications is necessary.
1. Amendment to the Sales Tax Act, 1951. -- Vide clause 13 of the Finance Bill,
1990, Chapter I to XVI of the Sales Tax Act, 1951 have been substituted which are
annexed as Third Schedule to the Finance Bill, 1990. The new provisions will become
applicable from the date to be notified later on in the official Gazette. The new law
provides for self-assessment and deferred payment of sales tax. It may however, be
clearly understood that the present sales Tax Act, 1951 is in force and will remain in
force till, by Notification in the official Gazette, the new Sales Tax Act, 1990 is enforced.
In the meanwhile, all the officials of the customs, central Excise and Sales Tax
Department are requested to carefully go through clause 13 of the Finance Bill, 1990 and
familiarize and acquaint themselves with the new law. In case of any confusion or
ambiguity, they make seek clarification. Their suggestions, if any, would, however, be
appreciated. Collectors are also requested to make arrangements for receiving proposals
and suggestions from the trade bodies, Associations and field staff and forward them to
CBR alongwith their recommendations.