Sales Tax Instructions

Sales Tax Instructions, 2009
12. Electric and gas appliances i.e. toasters, irons, hair dyers, coffee/tea makers,
ovens/grills, deep fryers, party grills, micro wave ovens, cooking ranges, roomheaters,
geysers, blenders, grinders, mixers, juice extractors and tea/coffee kettles.
13. Video games.
14. Telephone sets.
15. Electric water coolers.
16. Chipboard.
17. Storage batteries.
18. Vacuum flasks.
19. Washing machines.
20. Electric lamps and chandeliers.
21. Hand knotted carpets.
[Issued by the CBR, Islamabad under the signature of Mr. S.A. Alam, Secretary (Sales
Tax), addressed to all the Collectors of Sales Tax and Deputy Collector, Gaddani,]
********
C. NO.1(9)GST-I/90 DATED 18 TH MAY, 1992
SUBJECT:- ALLOTMENT OF REGISTRATION NUMBERS TO
WHOLESALERS AND RETAILERS
In continuation of Board‘s letter of even number, dated 13th July, 1991, I am
directed to say that in the Budget, 1992-93, the levy of sales tax has been extended to the
wholesale and retail stages on certain items. Procedure for allotting registration numbers
to wholesalers, distributors and commercial importers had been intimated to you vide
Board‘s letter referred to above. The same remains unchanged and should be followed in
connection with wholesalers, distributors and commercial importers newly brought into
the tax net.
2. As for retailers, the individual taxpayer‘s number should start from 601.
The rest of the scheme will remain the same as in vogue.
3. Check digits in case of newly registered persons should be worked out
according to the following formula:-
Step-1:
―In order to find out the check digit of a particular registration number the
following steps are to be taken:-
Take the example of a plastic products unit in Hyderabad. The
registration number assigned to this unit is
: 0 : 1 : 0 : 1 : 3 : 9 : 0 : 0 : 0 : 0 : 1 : : :
Starting from extreme right, write down the alternate digits from right to left; in
the instant case the desired number would be:
003001