Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.9(98)-ST/72 DATED 8 TH MAY, 1993
SUBJECT:- LOCALLY-MANUFACTURED ELECTRIC MOTORS
CLARIFICATION THEREOF.
I am directed to refer to Board‘s earlier clarification of even number dated 16 th
February, 1993 on the above subject wherein the Board had ruled that only such electric
motors shall be entitled to sales tax exemption which are identifiable as intended for use
with machinery and that this machinery should be such as is used in any industrial
process etc.
2. In view of a number of representations from various quarters it is
clarified that all locally-manufactured single phase electric motors and the locallymanufactured
three phase electric motors up to ten H.P. will stand outside the purview of
S.R.O. 600(I)/90 dated 7 th June, 1990, hence sales tax exemption will not be available to
these types of electric motors.
[Superseded by C. No.9 (98 )ST/72, dated 20 th July, 1993]
[Issued by the CBR, Islamabad, under the signature of Mr. Aijaz Ali Jafferi, Second
Secretary (STT-II), addressed to the Collector, Central Excise & Sales Tax, Lahore/Karachi; and
the Collector of Customs, Central Excise & Sales Tax, Hyderabad/ Rawalpindi/ Peshawar/
Multan/ Quetta].
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C. NO.9(4)-ST/88-Pt DATED 15 TH MAY, 1993
SUBJECT:- JURISDICTION OF COLLECTOR AND DEPUTY COLLECTOR
FOR DETERMINATION OF AMOUNT OF SALES TAX
EVADED NOT PAID OR SHORT PAID.
I am directed to refer to the judgment of the Supreme Court in Civil Appeal No.
221 of 1990. As a consequence of this judgment the Supreme Court has held that Deputy
Collectors did not have powers to issue demand-cum-show cause notices in cases of
determination of evaded Sales Tax under the Sales Tax Act, 1951 (III of 1951). It has
therefore decided as follows:-
(i)
(ii)
(iii)
All show cause notices may be issued by concerned AC‘s irrespective of
the value of goods involved, in cases where evasion of sales tax under
Sales Tax Act, 1951, come to light;
Cases in which show cause notices have already been issued by AC‘s,
they will be heard and decided by them;
In cases where show cause notices have been issued by DC‘s, fresh show
cause notices be issued by concerned AC‘s;