Sales Tax Instructions

Sales Tax Instructions, 2009
Cash memo No. and date Amount of input tax involved Name of product
8 9 10
Per unit required %age Wastage Total quantity of end product
quantity
11 12 13
Value of end product Amount of output tax Net sales tax
14 15 16
[Issued by the CBR., Islamabad, under the signature of Mr. Abdul Wadood Khan, Chief
(Sales Tax), vide Ex. Ord. Gaz. Of Pak. 1992, Pt. II, P.1603. File C No.1(5) GST.I/91 (pt.)]
********
C. NO.1(5)GST-I/91 VOL.II DATED 1 ST NOVEMBER, 1992
SUBJECT:- SRO NO.757(I)/92 DATED DATED 22ND AUGUST 1992
Reference your letter C. No.AIL/92/0321, dated 12th October, 1992, on the
subject noted above.
2. Cases of adjustment on input tax relating to the period from 1st
November, 1990 to 21st August, 1992 are to be dealt in accordance with Para 2 of
Board‘s letter C. No.1(15)GST.I/90 dated 17th December, 1990. The Collectorates have
already been advised accordingly. As for the cases pertaining to the period prior to 1st
November, 1990, the same are to be decided in accordance with Sales Tax Act, 1951 and
the relevant provision of Central Excise Laws and Rules.
[Issued by the CBR., Islamabad, under the signature of Mr Juneid Akram, Second
Secretary (GST.I), addressed to M/s. All Pakistan Sodium Silicate Manufacturers , Faisalabad.]
********
C. NO.9(68)ST/74 Pt. DATED 14TH DECEMBER, 1992
SUBJECT:- SALES TAX ON AIR CONDITIONERS AND AIR
CONDITIONING PLANTS
I am directed to enclose a copy of a letter No.11/12-ST/Misc/93, dated 24th
November, 1991 received from Collector, Central Excise and Sales Tax, Karachi.
2. On examination of facts of the case the Karachi Collectorate has come to
the conclusion that Habibullah Industries (Private )Limited are not entitled to sales tax
exemption available under Serial No.12 of SRO 600(I)/90. It is reported the Messers S.
A. Brothers, competitors of Habibullah Industries (Private) Limited are availing
exemption under the said SRO.
3. I am directed to request to you to look into the matter and ensure that
sales tax is collected as per correct interpretation of law.