Sales Tax Instructions

Sales Tax Instructions, 2009
85.34; 85.40; 85.41; 85.42; 85.43; 84.45; (except for motor vehicles and
tractors); 85.46 (except articles of ceramics); 85.47 (except insulating
fittings of ceramics); 85.48.
14. 90.24; 90.26; 90.27; 90.30; 90.31; 90.32; 90.33.
[Issued by the Federal Government, under the signature of Mr. G.A. Jahangir, Additional
secretary, vide File No. 9(20)-ST/76.]
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C. NO.9(8)/ST/87 DATED 28TH APRIL, 1993.
SUBJECT:- REFUND OF SALES TAX AMOUNTING TO RS.74,51,848/- AND
RS.1,22,88,727/- PAID ON THE MANUFACTURE OF
POLYESTER CHIPS AND MAN-MADE YARN.
I am directed to refer to your C. No. IV-Chips (8)-DC/Ref/73/90/376, dated 5th
April, 1993.
2. On a reference from the Board, the Law and Justice Division has opined
that Sales Tax once collected by the manufacturer, even through in advertence will have
to be paid to the Government under section 30-A of the Sales Tax Act, 1951 and that
there is no provision in the Sales Tax Act which allows refund of the same.
3. All cases held up should therefore, be finalized in the light of the above
mentioned advice of the Law and Justice Division.
[Issued by the CBR, Islamabad, under the signature of Mr. Iqbal Mirza, Second
Secretary, addressed to the Collector, Central Excise & Sales Tax, Lahore].
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C. NO.5(42)F.S.T./92 DATED 3 RD MAY, 1993
SUBJECT:- FIXED SALES TAX ON LOOMS MANUFACTURE WOVEN
STRIPS.
I am directed to refer to your letter C.No. IV (2)CE/124/92/Part-I/537 dated 5 th
October, 1992 on the subject noted above and to say that woven strips of cotton yarn
(Newar) is classifiable under PCT Heading 58.06 (sub-heading 5806.3100), which is
neither mentioned in SRO 598(I)/91 dated 30 th May, 1991 nor in SRO 505(I)/91 dated
30 th May, 1991 and is therefore, liable to sales tax @ 12 ½ % provided that it is not
manufactured by cottage industry units.
[Issued by the CBR, Islamabad, under the signature of Mr. Junaid Akram,
Secretary (STT-I), addressed to the Collector, Central Excise & Sales Tax, Lahore].
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Second