Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the C.B.R., Islamabad, under the signature of Mr. Aijaz Ali Jafferi, Second
Secretary (STT-II).]
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C. NO.5(3)PC/92-(PART.I) DATED 27 TH JULY, 1993
SUBJECT:- CLARIFICATION REGARDING SRO. 598(I)/92 DATED 18 TH
JUNE, 1992
I am directed to refer to your letter C. No. IV(2)ST/53/92/387 dated 7 th April,
1993 on the subject noted above and to say that the issue has been examined in the Board.
2. It is stated that cumulative effect of SRO 598(I)/92 and SRO 1118(I)/91
is that the looms engaged is making Grey (un-processed) velvet are subject to fixed tax of
Rs. 1000/2500 per annum. At the same time processed velvet is liable to fixed tax
indicated in SRO 1118(I)/91. It may be noted that processed cloth other than velvet is
also subject to fixed sales tax as per SRO 781(I)/91.
3. Thus almost every type of cloth is subject to fixed sales tax at two
different stages viz. production of grey cloth and processing of grey cloth. If this regime
is causing any problem in the case of velvet cloth, but there is no corresponding problem
in the case of the other types of cloths, the Collectorate may point out the problem.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Junaid Akram, Second
Secretary (STT-I), addressed to the Collector, Central Excise & Sales Tax, Lahore & copy
endorsed to the Collector of Customs, Central Excise and Sales Tax, Rawalpindi/ Peshawar/
Multan/ Karachi/ Hyderabad/ Quetta].
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C. NO.3(3)STT-II/93 DATED 1 st AUGUST, 1993
SUBJECT:- PROVISIONAL COLLECTION OF SALES TAX.
In continuation of Board‘s letter No. 3(3)STT.II/93, dated 22 nd July, 1993 on the
above subject the undersigned is directed to say that the Board has been pleased to extend
the date as mentioned in para 1(i) of the said letter from 31st July, 1993 to 31st August,
1993. The facility is only for the industries shown in the attached sheet. The Associations
of these industries have entered into negotiations with CBR for fixed tax scheme for
financial year, 1993-94.
[Issued by the CBR., Islamabad, under the signature of Mr. Rana Muhammad Akhrar,
Second Secretary (Sales Tax -I), addressed to the Collector, Central Excise & Sales Tax, Lahore
Karachi; and the Collector, Customs, Central Excise and Sales Tax, Rawalpindi/ Peshawar/
Multan/ Hyderabad/ Quetta].
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