Sales Tax Instructions

Sales Tax Instructions, 2009
3. However, if the Collectorate of Central Excise & Sales Tax, Lahore has
been collecting fixed sales tax on motorcycle battery and battery plates on some fixed tax
basis, the Collectorate may continue collection in the manner devised by it till 30 th June,
1993; though it is an irregular arrangement which is not backed by any legal authority.
This arrangement will, however, come to an end by 30 th June, 1993 when a proper course
of action will be adopted for fixation of sales tax or otherwise by the Board.
4. However, if no fixed tax scheme is already in existence, the goods will
remain subject to normal tax regime.
[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].
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C. NO.7(16)-ST/65 DATED 17 th JUNE, 1993
SUBJECT:- FIXATION OF SALES TAX ON RUBBER/EVA SHEETS.
I am directed to refer to the above subject.
2. The delegation of the manufacturers of the above referred item met the
Member (Sales Tax) on 17 th June, 1993 and requested for allowing to continue the
collection of fixed sales tax. The record of the Board however, shows that the sales tax on
the item under reference was not fixed by the Board nor the Board has been intimated
about fixation of sales tax by the Collectorate of Central Excise & Sales Tax, Lahore.
3. However, if the Collectorate of Central Excise & Sales Tax, Lahore has
been collecting fixed sales tax on rubber / EVA sheet on some fixed tax basis, the
Collectorate may continue collection in the manner devised by it till 30 th June, 1993;
though it is an irregular arrangement which is not backed by any legal authority. This
arrangement will, however, come to an end by 30 th June, 1993 when a proper course of
action will be adopted for fixation of sales tax or otherwise by the Board.
4. However, if no fixed tax scheme is already in existence, the goods will
remain subject to normal tax regime.
[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].
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