Sales Tax Instructions

Sales Tax Instructions, 2009
(a)
(b)
In the budget 1991-92, sales tax was extended to the wholesale stage and
on the sales made by the commercial importers in respect of 9 items. To
broaden the tax coverage and achieve documentation of economy, the
levy of sales tax has been extended down to the retailing outlets in
respect of the aforesaid 9 items (Annex-II). Sales tax has also been levied
on other locally produced as well as imported items (Annex-III) at all
stages of economic activity down to the retail stage. These measures
have been implemented through SRO No. 364(I)/92, dated the 14 th May,
1992.
The commercial importers/wholesalers/distributors/dealer commission
agents/retailers engaged in the sale of the aforesaid goods may be
identified and registration application forms may be sent to them for their
registration under Chapter-III of the Sales Tax Act, 1990 immediately.
This measure has been implemented through SRO. No. 365(I)/92, dated
the 14 th May, 1992.
5. Increase in the rate of processed fabrics. Rates of fixed sales tax on
power driven machines used for the processing of fabrics, as specified in SRO No.
781(I)/91, dated the 17 th August, 1991, have been doubled. Likewise, rate of sales tax on
processed fabrics, as given in SRO No. 782(I)/91, dated the 17 th August, 1991 has been
enhanced from Rs. 0.50 per sq. metre to Rs. 1.00 per sq. metre. These budgetary
measures have been implemented through SRO Nos. 366(I)/92, 367(I)/92 and 368(I)/92,
dated the 14 th May, 1992.
6. Rationalization of tax rate on ingots and billets. Specific tax rate on
ingots and billets has been indexed and increased from Rs. 375 per M.T. to Rs. 500 per
M.T. This measure has been implemented through SRO No. 541(1)/92, dated the 14 th
May, 1992.
7. The above explanations are merely illustrative and not exhaustive. In
case of any doubt the matter should be referred to the Board for clarification.
Annex-I
S.No. Description
1. Coal, briquettes, ovoids and similar solid fuels manufactured from coal; lignite
and peat.
2. Articles of leather.
3. Envelops, packets, boxes and cartons.
4. Utensils of iron or steel.
5. Utensils of copper.
6. Utensils of aluminum.
7. Marble slabs.
8. Marble chippings.
9. Nails of iron or steel.