Sales Tax Instructions

Sales Tax Instructions, 2009
clarified that the provisions of section 59 of the Sales Tax (Amendment) Act, 1990, relate
to only such of inputs as were acquired before 1st November, 1990 and were also not
used before 1st November, 1990 and were in physical stock of the registered person as at
0001 hours of 1st November, 1990. for final adjustment of sales tax on inputs acquired
and also used on or before 31st October, 1990, the provisions of section 27 of the Sales
Tax Act, 1951 read with Sales Tax Circulars No.12 of 1972 and No.2 of 1973 shall apply.
2. The issue has been examined in the Board on receipt of a reference on
aforesaid standing order from a Collectorate. The provisions of section 59 of the Sales
Tax (Amendment) Act, 1990 relate to only such of inputs as were acquired before 1st
November, 1990 and were in physical stock of the registered person on 1st November,
1990 and tax paid on such inputs is also liable to adjustment or refund under section 27 of
the Sales Tax Act, 1951.
3. So far as the adjustment / refund of sales tax on inputs acquired and also
consumed before 1st November, 1990 is concerned, the provisions of section 27 of the
Sales Tax Act, 1951, read with Sales Tax Circular No.12 of 1972 and 2 of 1973 shall
apply. It is accordingly held that the pending cases of adjustment / refund of sales tax on
inputs acquired and consumed before 1st November, 1990. whether or not yet filed with
the Department shall be settled under the old law.
[Issued the CBR., Islamabad, under the signature of Mr. Rashid Ahmed, Second
Secretary (STB), addressed to the Collector, Central Excise & Sales Tax, Hyderabad, Multan,
Rawalpindi, Peshawar, Quetta].
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C. NO.16(34)/ST/87 DATED 30 TH APRIL, 1991
SUBJECT:- CLASSIFICATION OF COTTON WASTE AND LEVY OF SALES
TAX - CLASSIFICATION REGARDING
A question has arisen whether the soft cotton waste obtained during the process
of carding and combing falls under PCT Heading 52.02 or 52.03.
The issue has been examined in the Board. According to the Explanatory Notes
for Chapter 52 the Heading 52.02 includes the cotton waste (including yarn waste and
garneted stock) but excludes carded or combed cotton waste (52.03).
In view of the specific exclusion of combed and carded waste from PCT Heading
52.02 the aforesaid item can appropriately be classified under PCT Heading 52.03.
As regard is taxability position, the carded and combed waste is not exempt from
payment of sales tax under SRO. 599(I)/90, dated 7 th June, 1990.
[Issued by the CBR., Islamabad, under the signature of Mr.Muhammad Yahya, Second
Secretary(STTI), addressed to the Collector of Central Excise & Sales Tax,Peshawar/Karachi/
Quetta/Lahore/Hyderabad/Multan/ Rawalpindi]