Sales Tax Instructions

Sales Tax Instructions, 2009
[Amended vide Sales Tax Circular No. 2 of 1997 dated 22.09.1997]
[Issued under the signature of Mr. Akhtar Ali, Secretary (STP) CBR, Isd.]
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C. NO.1(69)STC/94 DATED 30TH MAY, 1994
SUBJECT:- PROBLEMS OF PAKISTAN PHOTO FINISHERS AND
DISTRIBUTORS ASSOCIATION
Pakistan Photo Finishers and Distributors Association have approached the
Board, that they had achieved 100% registration of the taxpayers and 70% of them have
made the payments at the rate of 80 paisa. The remaining 30% wanted to pay but the
sales tax authorities of far off cities refused to accept their requests on the ground that
they should also pay the additional tax amounts. The Association has proposed that if the
sales tax authorities of far off cities start accepting it without additional tax, they can
make their members pay sales tax within 15 days.
2. I am directed to request you to kindly instruct the concerned staff that the
payments to be made by such taxpayers be accepted, the CBR will take final decision
regarding the following in July, 1994:
(i)
(ii)
The exact amount of sales tax per role etc. will be fixed in the light of
effective tax rate (viz. 15% less input tax credit) arrived at in the case of
limited companies operating in this field.
The waiver of additional tax in case a small taxpayer deposits tax as per
effective rate discussed in (i) above.
[Issued by the CBR., Islamabad, under the signature of Mr. Muhammad Nasir-uddin
Mahboob, Secretary (Coordination), addressed to the Collector, Central Excise and Sales Tax,
Lahore/Karachi; the Collector of Customs, Central Excise and Sales Tax,
Faisalabad/Gujranwala/ Multan/ Hyderabad/Quetta/Peshawar/Rawalpindi.]
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SALES GENERAL ORDER NO.6/1994 DATED 6 TH JUNE, 1994
SUBJECT:- OPERATIVE VALUE OF SALES TAX ACT, 1951.
There is a mix-conception in the minds of general public and even amongst
certain sales tax officers that Sales Tax Act, 1951 and the Sales Tax Act, 1990 both hold
the field. The correct legal position is, therefore, reiterated for the information of all
concerned.
2. Chapters I to XVI of the Sales Tax Act, 1951 (III of 1951) were
substituted by the Third Schedule to the Finance Act, 1990. This Third Schedule was
known as Sales Tax (Amendment) Act, 1990. [A copy of relevant portion of the Finance