Sales Tax Instructions

Sales Tax Instructions, 2009
(iv)
In view of the decision of Supreme Court mentioned above there is no
room for any further examination of the issue by any other authority. As per
the legal discipline only the Supreme Court can review the finding and give
any contrary decision.
2. The Collectorate is advised to take immediate measures to collect sales
tax in all such cases. As a matter of fact CBR has already rejected request for sales tax
exemption for sleepers made by Railways. The regret letter has been sent to
Chairman/Secretary Railway Board.
[Issued by the C.B.R., Islamabad, under the signature of Mr.Rozi Khan Burki, Second
Secretary (GST-I), addressed to the Collector, Central Excise & Sales Tax, Lahore Karachi. Copy
endorsed to Collector, Customs, Central Excise & Sales Tax, Rawalpindi/ Peshawar/ Hyderabad/
Multan/ Quetta].
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C. NO.1(33)GST-I/92 DATED 19 TH SEPTEMBER, 1993
SUBJECT:- VALUE OF IMPORTED GOODS FOR THE PURPOSES OF
SALES TAX INCLUSION OF 1% REGULATORY DUTY
LEVIED VIDE SRO 19 TH SEPTAMBER, 1992.
Kindly refer to CBR‘s letter No. 1(33) GST-1/92 dated 15 th September, 1992 on
the above subject.
2. Subsequent to above administrative instruction a Notification SRO
957(I)/92, dated 30 th September, 1992 was issued whereby Federal Government
exempted sales tax to the extent of 0.125% of the value of imported goods which has
been subjected to one percent regulatory duty vide Revenue Division SRO 869(I)/92,
dated 13 th September, 1992.
3. The said exemption was available w.e.f. 14 th September 1992 till the 13 th
March 1993. The administrative instructions issued by the Board were superseded by the
aforementioned notification. A copy of S.R.O. 957(I)/92 is annexed to include the one
percent regulatory duty in the value of goods on which sales tax is levied.
[Issued by the C.B.R., Islamabad, under the signature of Mr. S.A Alam, Secretary (Sales
Tax), addressed to the Collector of Customs (Appraisement), Karachi; the Collector of Customs,
Lahore; and the Collector, Customs, Central Excise & Sales Tax, Lahore/ Multan/ Quetta/
Hyderabad/ Peshawar/ Rawalpindi.].
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