Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.1(9)GST-I/89. VOL.III DATED 27 TH NOVEMBER, 1994
SUBJECT:- COTTAGE INDUSTRY
As the Collectorate is aware Board has issued Sales Tax General Order No.9 of
1994 to ascertain the number of units availing cottage industry exemption and to
ascertain whether the exemption is being claimed correctly or not. However, in Para-1(1)
of the under reference General Order, the word ―registration‖ has been used which some
people might construe as a ―registration‖ under section 14 of Sales Tax Act. It is clarified
that this registration has nothing to do with registration under Section 14. This is required
only to ascertain that the exemption under cottage industry is being claimed correctly and
to ascertain the number of units availing cottage industry exemption. The subordinate
field offices may be informed accordingly.
[Issued by the CBR., Islamabad, under the signature of Mr. Akhtar Ali, Secretary (STP),
addressed to the Collector, Central Excise and Sales Tax, Karachi; the Collector, Central Excise
and Sales Tax, Customs-House, Lahore; and the Collector, Customs, Central Excise and Sales
Tax, Customs House, Karachi, Lahore, Hyderabad, Quetta, Multan, Gujranwala, Faisalabad,
Rawalpindi, Peshawar.]
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F. NO.3(25)STT.II/92 DATED 8 TH DECEMBER, 1994
SUBJECT:- LEVY OF FIXED TAX ON RE-ROLLED MILD STEEL
PRODUCTS MANUFACTURED BY AUTOMATIC / NON-
AUTOMATIC RE-ROLLING MILLS. A CLARIFICATION
REGARDING SIZE OF THE RE-ROLLING MILLS
I am directed to refer to subject noted above and to say that a question has arisen
that how a fraction of an inch may be treated while determining the size of a steel rerolling
mill under the fixed tax Notifications SRO No.861(I)/94 dated 5 th September,
1994 and SRO No.1074(I)/94 dated 31 st October, 1994.
2. The issue has been examined in the Board and it has been decided that
re-rolling mills size of 0.5 and above may be treated equal to one i.e. 10.5 inch is to be
treated as 11 and sizes less than 0.5 are to be bracketed with lower slab.
[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/ Peshawar/ Multan/ Gujranwala/ Quetta/
Hyderabad/ Rawalpindi.] Copy of Notification Nos. S. R. O. 861(I)/94 dated 5 th September, 1994
and S. R. O. 1074I)/94, dated 31 st October, 1994 are reproduced below:-
Notification No. S. R. O. 861(I)/94, dated 5 th September, 1994. -- In exercise of the
power conferred by subsection (4) of section 3 of the Sales Tax Act, 1990, the Central Board of