Sales Tax Instructions

Sales Tax Instructions, 2009
Collector, Customs, Central Excise & Sales Tax, Rawalpindi/ Peshawar/ Multan/ Hyderabad/
Quetta]. Copy of Notification No. S.R.O. 1111(I)/90, dated 1 st November, 1990 is reproduce
below:-
Notification No. S.R.O. 1111(I)/90, dated 1 st November, 1990 -- In exercise of the powers
conferred by clause (b) of sub-section (1) of section 8 of the Sales Tax (Amendment) Act, 1990. the
Federal Government is pleased to specify that the following goods acquired otherwise than as
stock in trade by a registered person to be the goods in respect of which input tax shall not be
claimed, namely:-
(i)
(ii)
(iii)
(iv)
(v)
Vehicles.
Building materials.
Stationary.
Office equipment, furniture fixtures and furnishings.
Electrical and gas appliances.
[Issued by the Federal Government, under the Signature of Mr. M. Mubeen Ahsan, Joint
Secretary, vide Ex. Ord.Gaz of Pak., 1990, Pt.II,P.1865. File C.No.1(13)GST-IV/90.].
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C. NO.F.16(34)-ST/87 DATED 6TH NOVEMBER, 1993
SUBJECT:- SALES TAX ON SOFT COTTON WASTE OBTAINED AFTER
REFINING COTTON WASTE.
I am directed to refer to the above subject and to say that the liability of Sales
Tax on Soft Cotton Waste obtained after refining cotton waste was considered in the
Board. It has been decided that such soft waste which is prepared by processing cotton
waste is liable to Sales Tax. You are requested to ensure that Sales Tax on this item is
being collected.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Javed Iqbal Mirza,
Secretary (Tariff), addressed Mr. Mir Fuad, Collector, Central Excise & Sales Tax, Lahore/
Karachi; and the Collector, Customs, Central Excise & Sales Tax, Lahore/ Multan/ Quetta/
Hyderabad/ Peshawar.]
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