Sales Tax Instructions

Sales Tax Instructions, 2009
(a) Whether the condition of SRO. 562(I)/89, dated 3 rd June, 1989 were
fulfilled by them.
(b) If not, the basis on which the exemption is being claimed under the
aforesaid SRO.
[Issued by the CBR., Islamabad, under the signature of Mr. Javed Iqbal Mirza, Secretary
(Tariff), addressed to the Collector of Customs, central Excise and Sales Tax, Rawalpindi; and the
Collector of Central Excise and Sales Tax, Lahore.]
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C. NO.5(20)PC/92 DATED 20 TH SEPTEMBER, 1994
SUBJECT:- EXTENSION OF DATE OF PAYMENT OF FIXED SALES TAX
I am directed to refer to proviso of rule 4 of SRO 858(I)/94 dated 5 th September,
1994. Keeping in view the difficulties faced by the taxpayers in affecting payment of
fixed sales tax for the months of July, August, September and October, 1994, by 20 th
September, 1994. The Board has been pleased to extend the said date upto 25 th
September, 1994 instead of 20 th September, 1994.
2. It may be noted that no further extension shall be allowed.
[Issued by the CBR., Islamabad, under the signature of Mr. S. A. Alam, Secretary (STC),
addressed to the Collector, Central Excise and Sales Tax, Lahore/Karachi; and the Collector,
Customs, Central Excise and Sales Tax, Faisalabad/ Gujranwala/ Rawalpindi/ Quetta/ Multan/
Peshawar/ Hyderabad.]. Copy of Notification No. S. R. O. 858(I)/94, dated 5 th September, 1994 is
reproduced below:-
THE FIXED AMOUNT OF SALES TAX OF RULES, 1994
Notification No. S. R. O. 858(I)/94, dated 5 th September, 1994. -- In exercise of the powers
conferred by section 50 of the Sales Tax Act, 1990, read with sub-section (4) of section 3 thereof,
the Central Board of Revenue, with the prior approval of the Federal Government, is pleased to
make the following rules, namely:-
THE FIXED AMOUNT OF SALES TAX OF RULES, 1994
1. Short title, application and commencement. -- (1) These rules may be called the Fixed
Amount of Sales Tax Rules, 1994.
(2) They shall apply to the manufacturers of goods and supplies specified in the Schedule to
these Rules.
2. Definitions. -- (1) In these rules unless there is anything repugnant in the subject or
context.--
(a) ―Act‖ means the Sales Tax Act, 1990.
(b) ―Association‖ means the respective association of the manufacturers of goods
and supplies duly recognized by the Federal Government.