Sales Tax Instructions

Sales Tax Instructions, 2009
Collector are requested to send detailed reports about closure alongwith their comments
to the Board within fifteen days of occurrence.
[Issued by the CBR., Islamabad, under the signature of Mr. Muhammad Younus Khan,
Second Secretary (Capacity Taxation), addressed to the Collector, Central Excise and Sales Tax,
Karachi/Lahore and the Collector, Customs, Central Excise, Hyderabad/Quetta/Multan
/Rawalpindi /Peshawar.] Copy of Notification No.S R. O. 151(I)/92 is reproduced below:-
THE FIXED AMOUNT OF SALES TAX (RE-ROLLEDMILD STEEL PRODUCTS) RULES,
1991
Notification S. R. O. 151(I)/92, dated 2 nd March, 1992. -- In exercise of the powers conferred by
section 50 of the Sales Tax Act, 1990, read with subsection (5) of section 3 thereof, the Central
Board of Revenue is pleased to make the following rules, namely:-
1. Short title and commencement. -- (1) These rules may be called the fixed amount of sales
tax (re-Rolled Mild Steel Products) Rules 1991.
These rules shall take effect from the 1 st October, 1991.
2. Definition. -- (1) In these rules, unless there is anything repugnant in the subject as
context. --
―Act‖ means the Sales Tax Act, 1990;
Joint Survey Committee‖ means Joint Survey Committee under rule4;
―manufacturer‖ means the manufacturer of re-rolled mild steel products and
―Notification‖ means the Central Board of Revenue‘s Notification No. S. R. O. 150(I)/92, dated
the 2 nd March, 1992
(2) All other terms and expressions used but not defined in these Rules shall have
the same meaning as assigned to them in the Act.
3. Application. -- These rules shall apply to the manufacturers of re-rolled mild steel
products liable to duty under the Notification.
4. Declaration regarding the iron and steel re-rolling mills.--(1) The manufacturer liable to
pay fixed amount of sales tax. under these Rules, shall make a declaration in writing to the
Assistant Collector of Sales Tax having jurisdiction by the 31 st day of March, 1992, for the
financial year 1991-92,and in respect of each subsequent financial year by the fifteenth day of
June of the year immediately preceding, starting therein the number, make, size and capacity of
each iron and steel re-rolling mill installed in his factory for manufacturing re-rolled mild steel
products.
(2) The declaration referred to in sub-rule (1), shall be accompanied by a copy of
the verified report of the joint survey committee consisting of at least two representatives of the
manufactures association duly recognized by the Government of Pakistan and two officers of Sales
Tax nominated by the collector.
5. Payment of fixed amount of sales tax.-- The manufacturer, subject to these Rules, shall be
liable to pay the fixed amount of sales tax @ Rs.175/- per tone on quantities of mild steel re-rolled
products during a month calculated on the basis of sizes of non-automatic re-rolling mills as
specified in the Table of the Notification:
Provided that if the average monthly sales tax paid by a unit during the financial year1990-91, is
higher than the fixed amount of sales tax payable by the manufacturer in month in respect of the
re-rolling mills declared under rule 4, the manufacturer shall pay that higher amount as the
monthly fixed amount of sales tax.