Sales Tax Instructions

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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.] ******** 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
Sales Tax Instructions, 2009 Revenue, with the prior approval of the Federal Government, is pleased to levy fixed amount of sales tax at the rate specified in column (4) of the table below on mild steel re-rolled products specified in column (3) of the table manufactured by non-automatic re-rolling mills, on the basis of presumptive production of various types of the mills, based on their sizes as specified in column (2) thereof in lieu of the sales tax leviable on such re-rolled mild steel products under sub-section (1) of the said section in accordance with such procedure as the Board may prescribe. S. No. Size of nonautomatic rerolling mill. Monthly presumptive production of re-rolled mild steel products (Tones). TABLE Amount of sales tax payable per month @ Rs.418/- per tones. (1) (2) (3) (4) 1. Upto 5 inches 40 Rate of Sales Tax x presumptive production in column-3 40 x 418 = Rs.16,720/- 2. 6 and 7 inches 125 Rate of Sales Tax x presumptive production in column-3 125 x 418 = Rs.52,250/- 3. 8 inches 210 Rate of Sales Tax x presumptive production in column-3 210 x 418 = Rs.87,780/- 4. 9 and 10 inches 315 Rate of Sales Tax x presumptive production in column-3 315 x 418 = Rs.131,670/- 5. 1 and 12 inches 420 Rate of Sales Tax x presumptive production in column-3 420 x 418 = Rs.175,560/- 6. 14 inches 525 Rate of Sales Tax x presumptive production in column-3 525 x 418 = Rs.219,450/- 7. 16 and 18 inches 8. 19 and 20 inches 735 Rate of Sales Tax x presumptive production in column-3 735 x 418 = Rs.307,230/- 840 Rate of Sales Tax x presumptive production in column-3 840 x 418 = Rs.351,120/- 9. 22 inches 1050 Rate of Sales Tax x presumptive production in column-3 1050 x 418 = Rs.438,900/-
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Karachi. SUB: Sales Tax Instruction
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The Secretary (STT), (Sales Tax Win
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Sales Tax Instructions, 2009 2. Thi
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CERTIFICATE. Sales Tax Instructions
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(b) (c) (d) Sales Tax Instructions,
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Sales Tax Instructions, 2009 office
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Sales Tax Instructions, 2009 Lahore
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Sales Tax Instructions, 2009 Vol-2
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Sales Tax Instructions, 2009 ______
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(ii) (iii) (iv) (v) (vi) (vii) Sale
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Thanking you. Yours truly, Abdul La
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Note: Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 also c
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Sales Tax Instructions, 2009 achiev
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Mr. M. Iqbal Farid Chairman, Centra
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Sales Tax Instructions, 2009 4. Ame
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(b) \ Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 Copy o
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Sales Tax Instructions, 2009 Yours
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(b) (c) (d) (e) Sales Tax Instructi
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 With r
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Sales Tax Instructions, 2009 \No.2(
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Sales Tax Instructions, 2009 1. Sho
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Sales Tax Instructions, 2009 ANNEX-
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Sales Tax Instructions, 2009 M/s. S
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Sales Tax Instructions, 2009 12 of
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Sales Tax Instructions, 2009 author
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S.N o Name of Ginning Unit(s) from
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1-A) Sales Tax Instructions, 2009 W
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III. Sales Tax Instructions, 2009 P
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Sales Tax Instructions, 2009 about
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2. 3. Dumentatio n of National Econ
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10. Survey Techniques
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Sales Tax Instructions, 2009 2. Mr.
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Sales Tax Instructions, 2009 ―tax
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Sales Tax Instructions, 2009 sale,
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measures taken: Sales Tax Instructi
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Sales Tax Instructions, 2009 AND WH
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Sales Tax Instructions, 2009 with s
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Sales Tax Instructions, 2009 (ST-L&
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Sales Tax Instructions, 2009 UPTO 4
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Sales Tax Instructions, 2009 appeal
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Yours faithfully For Meezan Enterpr
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Sales Tax Instructions, 2009 commer
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Sales Tax Instructions, 2009 copy t
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prosecution evidence(s) available j
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prosecution evidence(s) available j
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Sales Tax Instructions, 2009 C.No.
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Sales Tax Instructions, 2009 ______
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 allowe
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Sales Tax Instructions, 2009 are in
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 Any o
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 implem
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 AREAS.
Page 1997 and 1998:
Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 (v) In
Page 2005 and 2006:
Sales Tax Instructions, 2009 addres
Page 2007 and 2008:
Page 2009 and 2010:
Page 2011 and 2012:
Sales Tax Instructions, 2009 (5) Co
Page 2013 and 2014:
Sales Tax Instructions, 2009 4. Rul
Page 2015 and 2016:
Sales Tax Instructions, 2009 order
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Page 2019 and 2020:
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Sales Tax Instructions, 2009 APTMA
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Sales Tax Instructions, 2009 5. Kee
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Sales Tax Instructions, 2009 period
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Sales Tax Instructions, 2009 DTRE a
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Sales Tax Instructions, 2009 DTRE R
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Sales Tax Instructions, 2009 (49) D
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Sales Tax Instructions, 2009 seem t
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Sales Tax Instructions, 2009 Total
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Sales Tax Instructions, 2009 input
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Sales Tax Instructions, 2009 3. DTR
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Sales Tax Instructions, 2009 7. Unl
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Sales Tax Instructions, 2009 person
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Sales Tax Instructions, 2009 We are
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Sales Tax Instructions, 2009 Issue-
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Sales Tax Instructions, 2009 1. Obt
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Sales Tax Instructions, 2009 Check
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Sales Tax Instructions, 2009 Apply
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Sales Tax Instructions, 2009 1. Rel
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Sales Tax Instructions, 2009 Stock
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Sales Tax Instructions, 2009 From n
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Sales Tax Instructions, 2009 2. Ret
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Sales Tax Instructions, 2009 [Furth
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Sales Tax Instructions, 2009 per ru
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Sales Tax Instructions, 2009 STEEL
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Sales Tax Instructions, 2009 PIA He
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Sales Tax Instructions, 2009 to Mr.
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Sales Tax Instructions, 2009 3. All
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Sales Tax Instructions, 2009 (E) SA
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Sales Tax Instructions, 2009 of val
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Sales Tax Instructions, 2009 NIC No
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Sales Tax Instructions, 2009 Audit
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Sales Tax Instructions, 2009 PART -
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Sales Tax Instructions, 2009 invari
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Sales Tax Instructions, 2009 (h) (i
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Sales Tax Instructions, 2009 1 5 of
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(v) (vi) Sales Tax Instructions, 20
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Sales Tax Instructions, 2009 (x) (x
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 /Quett
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Sales Tax Instructions, 2009 (oil r
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Sales Tax Instructions, 2009 10. Co
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 ―SPE
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Sales Tax Instructions, 2009 8475.1
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Sales Tax Instructions, 2009 (c) Fo
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Sales Tax Instructions, 2009 7. If
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Sales Tax Instructions, 2009 basis.
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 4 Addi
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Sales Tax Instructions, 2009 local
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Sales Tax Instructions, 2009 Import
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Sales Tax Instructions, 2009 cotton
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 was re
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Sales Tax Instructions, 2009 Centra
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Sales Tax Instructions, 2009 weight
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Sales Tax Instructions, 2009 Counci
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Sales Tax Instructions, 2009 ‗STR
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Sales Tax Instructions, 2009 return
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Sales Tax Instructions, 2009 C O M
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Sales Tax Instructions, 2009 conces
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Sales Tax Instructions, 2009 Preser
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Sales Tax Instructions, 2009 requis
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Sales Tax Instructions, 2009 1. Sco
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Sales Tax Instructions, 2009 II. (i
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(v) (vi) Sales Tax Instructions, 20
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Sales Tax Instructions, 2009 other
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Sales Tax Instructions, 2009 MEDTRA
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Sales Tax Instructions, 2009 copy o
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Sales Tax Instructions, 2009 UNDER
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Sales Tax Instructions, 2009 Hydera
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Sales Tax Instructions, 2009 39 Dee
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Sales Tax Instructions, 2009 not be
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Sales Tax Instructions, 2009 questi
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Sales Tax Instructions, 2009 Ltd 23
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Sales Tax Instructions, 2009 the sa
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Sales Tax Instructions, 2009 the de
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Sales Tax Instructions, 2009 ―FE-
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Sales Tax Instructions, 2009 (1999-
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Sales Tax Instructions, 2009 Moreov
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Sales Tax Instructions, 2009 10. Ne
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Sales Tax Instructions, 2009 Proced
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Sales Tax Instructions, 2009 2. Aft
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Sales Tax Instructions, 2009 Sl. No
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Sales Tax Instructions, 2009 (See a
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Sales Tax Instructions, 2009 Permit
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PAPERS. Sales Tax Instructions, 200
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(iv) (v) Sales Tax Instructions, 20
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(a) Sales Tax Instructions, 2009 co
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Sales Tax Instructions, 2009 2. Bei
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Sales Tax Instructions, 2009 Islama
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Sales Tax Instructions, 2009 City C
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Sales Tax Instructions, 2009 contra
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ENCLOSURE-III To: From: Member Sale
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Sales Tax Instructions, 2009 which
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Sales Tax Instructions, 2009 Defenc
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Sales Tax Instructions, 2009 [Resci
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Sales Tax Instructions, 2009 III. (
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Sales Tax Instructions, 2009 with t
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Sales Tax Instructions, 2009 ate Hy
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Sales Tax Instructions, 2009 carefu
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Sales Tax Instructions, 2009 You ar
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Sales Tax Instructions, 2009 12. Co
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Sales Tax Instructions, 2009 Sugar
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(b) (c) Sales Tax Instructions, 200
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Sales Tax Instructions, 2009 A regi
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SALES TAX ACT, 1990 Sales Tax Instr
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Sales Tax Instructions, 2009 6. Pay
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Sales Tax Instructions, 2009 I decl
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Sales Tax Instructions, 2009 provis
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Sales Tax Instructions, 2009 8. SHO
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Sales Tax Instructions, 2009 (b) go
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Sales Tax Instructions, 2009 additi
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(viii) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 IN THE
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Sales Tax Instructions, 2009 It def
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Sales Tax Instructions, 2009 partic
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Sales Tax Instructions, 2009 legisl
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NAME ADDRESS REG. NO. OF THE TAXPAY
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 (g) af
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Sales Tax Instructions, 2009 (10) T
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Sales Tax Instructions, 2009 consum
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Sales Tax Instructions, 2009 AN ORD
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Sales Tax Instructions, 2009 etc. a
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Sales Tax Instructions, 2009 consum
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Sales Tax Instructions, 2009 policy
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Sales Tax Instructions, 2009 3. (Pr
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Sales Tax Instructions, 2009 enclos
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Sales Tax Instructions, 2009 falls
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Sales Tax Instructions, 2009 (vi) S
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Department / Cantonment Board Devel
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3 rd day 4 th day Record under Sale
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8. Stock Taking & Inventory Managem
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Sales Tax Instructions, 2009 11. Mu
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Sales Tax Instructions, 2009 ―tax
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Sales Tax Instructions, 2009 please
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Sales Tax Instructions, 2009 commit
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Sales Tax Instructions, 2009 charge
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measures taken: Sales Tax Instructi
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Sales Tax Instructions, 2009 AND WH
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Sales Tax Instructions, 2009 (i) is
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Sales Tax Instructions, 2009 WHEREA
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Sales Tax Instructions, 2009 2. Adv
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Sales Tax Instructions, 2009 vehicl
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SUBJECT:- Sales Tax Instructions, 2
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Sales Tax Instructions, 2009 8. Ame
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Sales Tax Instructions, 2009 Presen
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Sales Tax Instructions, 2009 Conseq
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Sales Tax Instructions, 2009 Since
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Sales Tax Instructions, 2009 (6) SA
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Sales Tax Instructions, 2009 7. Kee
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Sales Tax Instructions, 2009 state
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Sales Tax Instructions, 2009 As pre
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Sales Tax Instructions, 2009 Centra
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Sales Tax Instructions, 2009 VERSUS
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Sales Tax Instructions, 2009 S.NO.
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Sales Tax Instructions, 2009 may be
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Sales Tax Instructions, 2009 receip
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Sales Tax Instructions, 2009 Orders
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Questi
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Sales Tax Instructions, 2009 (v) It
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Sales Tax Instructions, 2009 My Dea
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Sales Tax Instructions, 2009 (c) (d
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Sales Tax Instructions, 2009 7.14 C
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Sales Tax Instructions, 2009 access
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Sales Tax Instructions, 2009 ―For
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Sales Tax Instructions, 2009 tax pe
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Sales Tax Instructions, 2009 furthe
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Sales Tax Instructions, 2009 organi
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Sales Tax Instructions, 2009 Areas,
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Sales Tax Instructions, 2009 You ar
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Sales Tax Instructions, 2009 condit
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(liv) (lv) (lvi) (lvii) Sales Tax I
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Sales Tax Instructions, 2009 became
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B. WHAT IS FLYING INVOICE? Sales Ta
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Sales Tax Instructions, 2009 the am
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Sales Tax Instructions, 2009 2. S.R
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Sales Tax Instructions, 2009 v) The
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Sales Tax Instructions, 2009 A ques
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Sales Tax Instructions, 2009 to 3%
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Sales Tax Instructions, 2009 the Fe
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Sales Tax Instructions, 2009 jewell
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Sales Tax Instructions, 2009 AN ORD
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9. Importers. Sales Tax Instruction
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Sales Tax Instructions, 2009 is ava
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Sales Tax Instructions, 2009 be all
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Sales Tax Instructions, 2009 (v) (v
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METER (9028.3000) Sales Tax Instruc
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Sales Tax Instructions, 2009 Query
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Sales Tax Instructions, 2009 Taxpay
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Sales Tax Instructions, 2009 (d) (e
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Sales Tax Instructions, 2009 Faisal
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Sales Tax Instructions, 2009 205 Mu
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Sales Tax Instructions, 2009 & Addr
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Sales Tax Instructions, 2009 claime
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S.No. Designation No. of Posts 1. R
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Sales Tax Instructions, 2009 REQUIS
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Sales Tax Instructions, 2009 (Hqrs.
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Sales Tax Instructions, 2009 field
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Sales Tax Instructions, 2009 No re
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Sales Tax Instructions, 2009 months
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AND SRO 70(I)/2006. Sales Tax Instr
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Sales Tax Instructions, 2009 negati
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Sales Tax Instructions, 2009 1. OPE
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Sales Tax Instructions, 2009 Excise
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Sales Tax Instructions, 2009 NAME _
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Sales Tax Instructions, 2009 Multan
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Sales Tax Instructions, 2009 Multan
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Sales Tax Instructions, 2009 DAILY
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Sales Tax Instructions, 2009 *(The
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Sales Tax Instructions, 2009 3. BLA
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Sales Tax Instructions, 2009 Check
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Sales Tax Instructions, 2009 C.NO.3
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Sales Tax Instructions, 2009 sector
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Sales Tax Instructions, 2009 6. Ano
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Sales Tax Instructions, 2009 report
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Sales Tax Instructions, 2009 only b
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Sales Tax Instructions, 2009 INTERN
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Sales Tax Instructions, 2009 their
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Sales Tax Instructions, 2009 022-46
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Sales Tax Instructions, 2009 OVER-R
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Sales Tax Instructions, 2009 the de
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Sales Tax Instructions, 2009 It has
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Sales Tax Instructions, 2009 (x) (x
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IN THE SUPREME COURT OF PAKISTAN (A
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Sales Tax Instructions, 2009 Austra
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Sales Tax Instructions, 2009 It
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Sales Tax Instructions, 2009 either
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Sales Tax Instructions, 2009 (ii) R
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Sales Tax Instructions, 2009 number
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Sales Tax Instructions, 2009 48. Ai
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Sales Tax Instructions, 2009 114. A
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Sales Tax Instructions, 2009 177. B
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Sales Tax Instructions, 2009 AL4373
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Sales Tax Instructions, 2009 304. G
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Sales Tax Instructions, 2009 360. H
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Sales Tax Instructions, 2009 (Pvt)
Page 3057 and 3058:
Sales Tax Instructions, 2009 481. L
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Sales Tax Instructions, 2009 536. M
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Sales Tax Instructions, 2009 591. N
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Sales Tax Instructions, 2009 270746
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Sales Tax Instructions, 2009 703. R
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Sales Tax Instructions, 2009 AP0708
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Sales Tax Instructions, 2009 46. AL
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Sales Tax Instructions, 2009 44. Al
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Sales Tax Instructions, 2009 281. J
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Sales Tax Instructions, 2009 611. U
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Sales Tax Instructions, 2009 electr
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44. Dawood Lawrencepur Ltd Sales Ta
Page 3117 and 3118:
Sales Tax Instructions, 2009 85. Ma
Page 3119 and 3120:
137. Yahya Textile Mills (Pvt.) Ltd
Page 3121 and 3122:
Sales Tax Instructions, 2009 28. Au
Page 3123 and 3124:
Sales Tax Instructions, 2009 74. F.
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Page 3131 and 3132:
Sales Tax Instructions, 2009 12. Bi
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Sales Tax Instructions, 2009 Sr. No
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Page 3137 and 3138:
Sales Tax Instructions, 2009 1 Chem
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Sales Tax Instructions, 2009 180. D
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Sales Tax Instructions, 2009 236. F
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Sales Tax Instructions, 2009 373. K
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Sales Tax Instructions, 2009 717. T
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Sales Tax Instructions, 2009 129. A
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Sales Tax Instructions, 2009 201. C
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Sales Tax Instructions, 2009 270. F
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Sales Tax Instructions, 2009 411. K
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Sales Tax Instructions, 2009 (Pvt.)
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Sales Tax Instructions, 2009 A numb
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Sales Tax Instructions, 2009 661 Al
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Sales Tax Instructions, 2009 701 Qu
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Sales Tax Instructions, 2009 In exe
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Sales Tax Instructions, 2009 665 SB
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Sales Tax Instructions, 2009 231 Ni
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Sales Tax Instructions, 2009 793 K.
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Sales Tax Instructions, 2009 679 NE
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Sales Tax Instructions, 2009 987 Fo
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Sales Tax Instructions, 2009 857 Sh
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Sales Tax Instructions, 2009 249 Me
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Sales Tax Instructions, 2009 1011 J
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Sales Tax Instructions, 2009 280 Bu
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Page 3295 and 3296:
Sales Tax Instructions, 2009 1061 B
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Sales Tax Instructions, 2009 721 Fa
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Sales Tax Instructions, 2009 (Pvt)
Page 3301 and 3302:
Sales Tax Instructions, 2009 Factor
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Sales Tax Instructions, 2009 324 Na
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Sales Tax Instructions, 2009 936 Al
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Sales Tax Instructions, 2009 1156 A
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Sales Tax Instructions, 2009 345 Am
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Sales Tax Instructions, 2009 402 Ta
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Sales Tax Instructions, 2009 973 Si
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Sales Tax Instructions, 2009 of 2%
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