Sales Tax Instructions

Sales Tax Instructions, 2009
9. Reporting of item-wise collection of sales tax. -- The monthly item-wise list
showing the revenue for the month and the progressive collection is being modified and
should be submitted as usual to CBR in the following format:-
S. No. Description P. C. T. Collection during Progressive Number of tax
heading (H.S.) the month collection paying unit
1 2 3 4 5 6
The information in accordance with the above format should be furnished from
the month of July, 1990 onwards. All the Collectors are requested to ensure that the
revenue collection is reported in the aforementioned format. It is further advised that the
collection on new items being subjected to tax in the budget 1990-91 may separately be
reported in accordance with the revised format.
[Issued by the CBR., Islamabad, under the signature of Mr.Muhammad Saeed, Secretary
(ST) , addressed to all Collectors]
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C. NO.16(3)-ST/90 DATED 23 RD JULY, 1990
SUBJECT:- CLARIFICATION.
I am directed to refer to your letter No. Nil dated the 27th March, 1990 on the
subject noted above regarding the query whether the components parts of Diesel Engine
supplied by a manufacturer to Pakistan Railway to be used as original equipment are also
exempt from the payment of Sales Tax.
2. It is clarified that sales tax exemption can be availed if parts and
components are used as original equipment in the manufacture of assembly of capital
goods specified in the relevant Notification.
[Issued by the CBR., Islamabad, under the signature of Mr.Muhammad Riaz, Second
Secretary and addressed to M/s. Javaid Associates, Abdullah chambers, G.T, Road, Gujranwala}
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C. NO.7(15)-ST/71 DATED 13 TH AUGUST, 1990
SUBJECT:- SALES TAX ON YOGURT AND OTHER DAIRY PRODUCTS
SOLD IN PLASTIC DISPOSABLE CONTAINERS.
I am directed to refer to Board‘s letter of even number dated the 5 th May, 1985 on
the subject noted above and to say that the exemption available vide the aforementioned
letter to Polystyrene containers is hereby withdrawn.
2. The letter dated 5 th May therefore, be treated as withdrawn.
[Issued by the CBR., Islamabad, under the signature of Mr.Muhammad Riaz, Second Secretary,
addressed to the Collector, Central Excise & Sales Tax, Karachi / Hyderabad / Multan /
Lahore/Rawalpindi Peshawar/ Quetta]