Sales Tax Instructions

Sales Tax Instructions, 2009
for exemption of sales tax on spectacle frames, lenses and spectacles manufactured in
Pakistan.
2. The manufacturers, who manufacture any of the aforesaid items and do
not qualify for exemption on account of cottage industry are required to pay sales tax @
12.5 %.
3. It is further clarified that the process of grinding and fitting lenses (PCT
90.01) into frames (90.03) is a process of manufacture as it results into production of
spectacles falling under PCT 90.04.
[Issued by the CBR., Islamabad, under the signature of Mr.Muhammad Riaz, Second
Secretary, addressed to the Association of Pakistan‘s Opticians, Sightco Opticians,11-Moulvi
Musafir Khana, M.A. Jinnah Road, Karachi.]
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C. NO.11(32)/90-STR DATED 16 TH DECEMBER, 1990
SUBJECT:- SALES TAX SRO. 561 (I)/89, DATED 5 TH JUNE, 1989.
I am directed to refer to your letter No. NCPL/SGST, dated 10 th June, 1990 on
the above subject.
2. The matter referred by you has been examined in the Board and it is
hereby concluded that as the goods mentioned by you have not been zero-rated under the
provisions of section 4 of the Sales Tax (Amendment) Act, 1990, they would continue to
be cleared under the provisions of SRO 561(I)/90. The said SRO is still operative in view
of the provisions of section 24 of the General Clauses Act, 1987, according to which all
Notifications issued under a repealed law remain, valid if they are not inconsistent with
the provisions of the new law.
[Issued by the CBR., Islamabad, under the signature of Mr.Akhtar Zaman Khattak,
Second Secretary.]
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C. NO.5(4)DGCI/EXC/89/820 DATED 18 TH FEBRUARY, 1992
SUBJECT: DELEGATION OF POWER BY THE COLLECTORS TO THE
OFFICERS OF DIRECTORATE GENERAL OF INTELLIGENCE
& INVESTIGATION (CUSTOMS AND EXCISE) VIDE SALES TAX
NOTIFICATION SRO 90(I)/92, DATED 12TH FEBRUARY, 1992.
Please refer to the above subject and find enclosed copy of SRO 90(I)/92, dated
12th February, 1992 for ready reference.