Sales Tax Instructions

Sales Tax Instructions, 2009
********
Collector
SALES TAX GENERAL ORDER NO.9/1994 DATED 25 TH OCTOBER, 1994
SUBJECT:- SUPPLIES MADE BY COTTAGE INDUSTRY
MANUFACTURERS.
Supplies made by the cottage industry manufacturers whose total investment
does not exceed rupees two lacs are exempt from sales tax under SRO 556(I)/94, dated
9th June,1994. Following procedure is prescribed for the manufacturers to avail
exemption under this SRO:--
1. The manufacturing unit will apply to the concerned Deputy Collector
(Sales Tax) for registration as cottage industry unit giving following
particulars:--
(a)
(b)
(c)
(d)
(e)
Name of unit;
Complete address alongwith telephone number;
Name of the owner or chief Executive of the unit alongwith copy
of his/her NIC and National Tax Number (if any);
Details of capital employed in the business.
(i) Machinery installed alongwith its value;
(ii) Investment in raw material and other current and fixed
assets other than business premises; and
Number of workers employed.
2. The Deputy Collector (Sales Tax) will constitute a committee consisting
of a representative of local Chamber of Commerce and Industry, a nominee of the
Association of the respective industry and an Assistant Collector (Sales Tax). This
committee will survey the unit, assess the volume of investment in the unit and make its
recommendation to the concerned Deputy Collector (Sales Tax), whether the unit
qualifies for the cottage exemption or not.
3. Upon receipt of the report of the committee the Deputy Collector (Sales
Tax) will decide the case and inform the unit about the decision. Copy of the decision
will also be sent to the local Chamber of Commerce and Industry/respective Association.
[Superceded by Sales Tax General Order No. 5 of 1995 dated 03.05.1995]
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Nasiruddin
Mahboob, Secretary (Sales Tax) addressed to all the Collectors.]
********