Sales Tax Instructions

Sales Tax Instructions, 2009
Act, 1990 is enclosed for ready reference. The word (Amendment) was later on omitted
vide Finance Act, 1991]
3. It is, therefore, clear from the above that Sales Tax Act, 1951, by virtue
of its substitution by the Sales Tax Act, 1990, has no operative value except to the extent
as provided in Clause 2 of the under reference amendment, which is annexed to this
Circular.
4. This may please be noted by all concerned.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
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C. NO.3(6)GST-I/93 DATED 9 TH JUNE, 1994
SUBJECT:- PAYMENT OF SALES TAX BY MANUFACTURERS
/ASSEMBLERS OF MOTOR CARS – OPTION THEREOF
I am directed to refer to the above subject and to say that Board is pleased to
withdraw its letter of even No. dated 29 th November, 1993, and letter No.16(21)-ST/78
dated 4 th July, 1993.
2. As a result of withdrawal of these letters the option of paying fixed sales tax @
5% without claiming input tax credit in respect of motor cars is no longer available to
manufacturers/assemblers.
3. it is therefore advised that sale tax under the normal regime may be levied on all
supplies made on or after 10 th June, 1994.
4. The local assemblers, who at present, are availing this concession will be allowed
input tax credit for purchases made on or after 10 th June, 1994. Similarly, they will be
entitled to adjustment under second proviso to section 10 for machinery etc. acquired on
or after 10 th June, 1994.
[Issued by the CBR., Islamabad, under the signature of Mr. Akhtar Ali, Secretary (STP),
addressed to the Collector, Central Excise and Sales Tax, Karachi / Lahore; the Collector of
Customs, Central Excise and Sales Tax, Rawalpindi/ Multan/ Hyderabad/ Quetta/ Peshawar/
Faisalabad/ Gujranwala; and the Deputy Collector, Customs, Central Excise and Sales Tax,
Gadani, Hub River Road, Hub.]
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