Sales Tax Instructions

Sales Tax Instructions, 2009
paid on ―importation or any previous sale‖. The manufacturers of liquid glucose thus
seem to have no valid claim in this regard.
The manufacturer of pharmaceutical products is entitled to seek refund/
adjustment of sales tax paid provided he furnishes proof of payment of tax on glucose
and its consumption in the manufacture of pharmaceutical products.
[Issued by the CBR., Islamabad, under the signature of Mr.Muhammad Yahya, Second
Secretary addressed to M/s. Consolidated Chemical Laboratories (Pvt.} Ltd., Al-Sajjad, 84/A,
Allama Iqbal Road, Lahore-5.]
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C. NO.16(6)-ST/84 DATED 30 TH SEPTEMBER, 1990
SUBJECT:- SALES TAX ON SOAP STOCK
I am directed to refer to the representation of M/s. Pakistan Vanaspati
Manufacturers Association dated 18 th November, 1989 on the subject noted above.
Legally, it is not possible to fix assessable value for any specified period unless
an amendment is made in the aforesaid Acts on the pattern of section 25-B of the
Customs Act, 1969. Moreover, soap stock of one factory differs in quality substantially
from that of another factory. Thus, fixed assessable value will either favour one factory or
put the other at a dis-advantage. Practical solutions of the problem are given below,
which only be used individually or in combination each other.
(i)
If the manufacturer of soap stock publishes the ex-factory price valid for a
certain period, on the front page of two major national dailies, the price so
published should be accepted by the Collectorate.
(ii) Since majority of the Ghee Mills are in public sector, the Collectors can obtain
correct prices of soap stock from the Ghee Corporation of Pakistan.
[Issued by the CBR., Islamabad, under the signature of Mr. Muhammad Yahya, Second
Secretary, addressed to the Collector, Central Excise & Sales Tax, Peshawar/Rawalpindi/ Multan/
Lahore/ Quetta].
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C. NO.16(14)-ST/77 DATED 6 TH OCTOBER, 1990
SUBJECT:- IMPOSITION OF SALES TAX ON THE MANUFACTURE OF
SPECTACLE FRAMES.
I am directed to refer to your letter No. Nil dated the 14 th July, 1990 on the
subject noted above and to say that the CBR regrets is inability to accede to your request