Sales Tax Instructions

Sales Tax Instructions, 2009
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C. NO.3(4)SST.II/93 DATED 12 TH JULY, 1993
SUBJECT:- SALES TAX COLLECTION ON ELECTRIC FANS.
The undersigned is directed to refer to the above subject and to say that
negotiations with Pakistan Electric Fans Manufacturers Association for fixation of sales
tax on the basis of number of lathes installed in the fans manufacturing units have been
finalized and a notification to the effect will be issued shortly.
2. However, in the meantime, the Central Board of Revenue, has decided
that the fan manufacturers may be allowed to deposit sales tax in accordance with the
rates given below:-
S. No Category of Fabrics Liability of Sales Tax per annum
Factories equipped with-
1 Not more than 4 Lathes. Rs. 13,500/- per Lathe.
2 5 to 7 Lathes. Rs. 54,000/- for the first 4 Lathes plus
Rs. 27,000/- per Lathe.
3 8 to 10 Lathes. Rs. 1,35,000/- for the first 7 Lathes
plus Rs. 40,500/- per Lathe.
4 11 to 15 Lathes. Rs. 2,56,000/- for the first 10 Lathes
plus Rs. 67,500/- per Lathe.
5 Above 15 Lathes. Rs. 5,94,000/- for the first 15 Lathes
plus Rs. 1,08,000/- per Lathe.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Aijaz Ali Jafferi, Second Secretary
(STT-II),addressed to the Collector, Central Excise & Sales Tax, Multan/ Rawalpindi/ Peshawar/
Quetta/ Hyderabad/; and the Collector, Central Excise & Sales Tax, Lahore/ Karachi].
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C. NO.9(98)-ST/72 DATED 20 th July, 1993
SUBJECT LOCALLY MANUFACTURED ELECTRIC MOTORS
CLARIFICATION THEREOF.
I am directed to refer to the above subject.
2. After the issue of earlier clarifications dated 16 th February, 1993 and 8 th
May, 1993 on the above subject, the Board received a number of representations from
various quarters.
3. The issue has been re-examined in the Board. It is clarified that every
type of electric motor falling under PCT Heading No. 85.01 is exempt from sales tax vide
SRO 600(I)/90, dated 7 th June, 1990, irrespective of the use of electric motor.