Sales Tax Instructions

Sales Tax Instructions, 2009
7. Shoorai Tashkhees tax scheme. —A Shoorai Tashkhees tax scheme has
been introduced for the levy and collection of sales tax in consultation with the taxpayer‘s
associations. Items to be taxed under this scheme and the modalities will be
worked out by the Board shortly.
8. The above explanations are merely illustrative and not exhaustive. In
case of any doubt the matter should be referred to the Board for clarification.
LIST OF LOCALLY PRODUCED ITEMS FROM WHICH SALES TAX
EXEMPTION HAS BEEN WITHDRAWN:
Sr. No. Description
1. Vinegar.
2. Agarbatties.
3. Polyethylene having a specific gravity of less than 0.94.
4. Polyethlene bags.
5. Polyvinyl chloride.
6. Biscuits produced and marketed by organized sector units in loose form
without packing and brand name.
7. Plastic crockery.
8. Sweetened supari.
9. Earth colours.
10. Cinematographic films.
11. Silk reels.
12. Gas mantles.
13. Umbrellas.
14. L.P.G. cylinders of capacity not exceeding 11 kg.
15. Glassware of a kind used for table and kitchen.
16. Tooth paste and tooth powder.
[Issued by the CBR, Islamabad under the signature of Mr. Rashid Ahmad, Second
Secretary (STB), addressed to all the Collectors.]
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SALES TAX GENERAL ORDER NO.5/1991 DATED 23 RD OCTOBER, 1991
SUBJECT:- APPEALS UNDER SECTION 46 OF THE SALES TAX ACT, 1990.
Under the provisions of Section 46 of the Sales Tax Act, 1990, a person
including the Sales Tax Department aggrieved by an order passed by the Collector of
Sales Tax under Section 43 of the Act or an order passed by the Collector (Appeals )
under Section 45 of the Act may file an appeal with the Appellate Tribunal against the
impugned order.