Sales Tax Instructions

Sales Tax Instructions, 2009
(i)
W.e.f. 1 st July 1994 all units which were previously under the fixed tax
schemes may continue paying tax provisionally on the previous fixed tax
rates till 31 st August, 1994 or till such time the new fixed rates are
notified whichever is earlier. However, any factory may if it so desires
pay at the rate of 15% ad val. (normal rate).
(ii) The difference between the provisional fixed tax rates and the rates to be
fixed by CBR or the normal tax on actual sales shall be mutually adjustable when
the new fixed tax rates are notified.
2. I am directed to request not to resort to any coercive means for recovery
of tax from the units producing & selling billets and ingots upto 31 st July, 1994 or
issuance of any other instructions by the Board on this subject, whichever is earlier.
[Issued by the CBR., Islamabad, under the signature of Mr. Muhammad Nasir-uddin
Mahboob, Secretary (Coordination), addressed to the Collectors, Central Excise and Sales Tax
Lahore/Karachi; and the Collector, Customs, Central Excise and Sales Tax, Faisalabad/
Gujranwala/ Multan/ Rawalpindi/ Quetta/ Hyderabad/ Peshawar.] Copy of Notification No. S. R.
O. 566(I)/94 and 567(I)/94 both dated 9 th June, 1994 are reproduced below:-
Notification No. SRO.566(I)/94, dated 9th June, 1994. -- In exercise of the powers
conferred by sub-section (4) of section 3 of the Sales Tax Act, 1990, the Central Board of Revenue,
with the prior approval of the Federal Government, is pleased to direct that the producers,
manufacturers whose annual supplies during the period from 1st June, 1993 to 30th May, 1994,
did not exceed five hundred thousand rupees, may continue to pay sales tax on provisional basis at
the rates specified in the following Notifications, namely:-
(1) S. R. O. 781(I)/91, dated the 17th August, 1991;
(2) S. R. O. 1084(I)/91, dated the 26th September, 1991;
(3) S. R. O. 1088(I)/91, dated the 26th September, 1991;
(4) S. R. O. 966(I)/91, dated the 29th September, 1991;
(5) S. R. O. 968(I)/91, dated the 29th September, 1991;
(6) S. R. O. 970(I)/91, dated the 29th September, 1991;
(7) S. R. O. 972(I)/91, dated the 29th September, 1991;
(8) S. R. O. 1080(I)/91, dated the 26th October, 1991;
(9) S. R. O. 1082(I)/91, dated the 26th October, 1991;
(10) S. R. O. 150(I)/91, dated the 2nd March, 1992;
(11) S. R. O. 516(I)/92, dated the 26th May, 1992;
(12) S. R. O. 885(I)/92, dated the 15th September, 1992;
(13) S. R. O. 444(I)/93, dated the 30th May, 1993;
(14) S. R. O. 464(I)/93, dated the 9th June, 1993;
(15) S. R. O. 898(I)/93, dated the 5th October, 1993;
(16) S. R. O. 900(I)/93, dated the 5th October, 1993;
(17) S. R. O. 902(I)/93, dated the 5th October, 1993;
(18) S. R. O. 904(I)/93, dated the 5th October, 1993;
(19) S. R. O. 906(I)/93, dated the 5th October, 1993;
(20) S. R. O. 910(I)/93, dated the 5th October, 1993;
(21) S. R. O. 912(I)/93, dated the 5th October, 1993;
(22) S. R. O. 914(I)/93, dated the 5th October, 1993;
(23) S. R. O. 916(I)/93, dated the 5th October, 1993;