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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

6. Oil cookers and pressure stoves (73.21).<br />

7. Oil cookers and pressure stoves of copper (74.17).<br />

8. Interchangeable tools for hand tools; for machine tools or for power operated<br />

hand tools (82.07).<br />

9. Electric fans, desert coolers and tyre inflators (84.14).<br />

10. Digital switching system indigenously designed (85.17).<br />

(Annex-II)<br />

S.No. Description.<br />

1. Plastic goods.<br />

2. Paper and paperboard.<br />

3. Cosmetics.<br />

4. Metal containers.<br />

5. Wireless receiving sets.<br />

6. Glass and glassware.<br />

7. Aluminum doors.<br />

8. Paper cones.<br />

9. RCC pipes.<br />

10. Rubber products.<br />

11. Wires and cables.<br />

12. Auto parts.<br />

13. Electric goods and appliances.<br />

14. Audio and video cassettes recording.<br />

15. Water/oil tanks.<br />

16. Paints and varnishes.<br />

17. Essences.<br />

[Issued by the CBR, Islamabad under the signature of Mr. S.A. Alam, Secretary (ST-II),<br />

addressed to all the Collectors of Customs, Central Excise & <strong>Sales</strong> <strong>Tax</strong> and Deputy Collector<br />

Gaddani.]<br />

********<br />

C. NO.7(16)-ST/65 DATED 17 th JUNE, 1993.<br />

SUBJECT<br />

FIXATION OF SALES TAX ON MOTORCYCLE BATTERY AND<br />

BATTERY PLATES.<br />

I am directed to refer to the above subject.<br />

2. The delegation of the manufacturers of the above referred item met the<br />

Member (<strong>Sales</strong> <strong>Tax</strong>) on 17 th June, 1993 and requested for allowing to continue the<br />

collection of fixed sales tax. The record of the Board however, shows that the sales tax on<br />

the item under reference was not fixed by the Board nor the Board has been intimated<br />

about fixation of sales tax by the Collectorate of Central Excise & <strong>Sales</strong> <strong>Tax</strong>, Lahore.

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