Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.16(6)-ST/84 DATED 9 TH MAY, 1992
SUBJECT:- SALES TAX ON SOAP STOCK
I am directed to refer to Board‘s letter No.16(6)-ST/84 dated 30th June, 1990 on
the above subject. In response to a recent representation made by M/s. Pakistan Vanaspati
Manufacturer‘s Association, to the Chairman CBR, it has been decided that henceforth
condition of publication of ex-factory price valid for a certain period on the front page of
two major national dailies may not be insisted upon. Instead the manufacturers of soap
stock shall be at liberty to publish the said value on any of the pages of national dailies in
question.
The rest of the cotents of said letter remains unchanged.
[Issued by the CBR., Islamabad, under the signature of Mr. Rozi Khan Burki, Second
Secretary (STT-I), addressed to the Collector, Central Excise and Sales Tax, Lahore/Karachi and
the Collector, Customs, Central Excise & Sales Tax, Rawalpindi/Peshawar/Multan/Hyderabad.]
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C.No.4(13)/92-STB DATED 14 TH MAY, 1992
SUBJECT:- FEDERAL BUDGET 1992-93 – INSTRUCTIONS REGARDING
MATTERS RELATING TO SALES TAX.
I am directed to invite your attention to the sales tax budgetary measures for
1992-93, as contained in Finance Bill, 1992 and SRO Nos. 363(I)/92, 364(I)/92,
365(I)/92 366(I)/92 367(I)/92 368(I)/92 and 451(I)/92, dated the 14th May, 1992.
2. These measures with the exception of the amendments in the Sales Tax
Act, 1990 have immediate effect and should be implemented forthwith. The instructions
which follows are meant to highlight some important aspects of the Notifications
mentioned in para-1 above. It is, however, requested that all the Notifications and other
documents may be perused thoroughly for proper implementation.
3. Withdrawal of tax exemptions:-
(a)
(b)
In order to broaden the tax base, exemption available to locally produced
tems (Annex-I) has been withdrawn. This measure has been implemented
through SRO No. 363(I)/92, dated the 14th May, 1992.
The persons engaged in the manufacture of the aforesaid items may
please be identified and action may be taken to register them under the
relevant provisions of the Sales Tax Act, 1990 immediately.
4. Extention of sales tax to the wholesale and retail stages on selective
basis:-