Sales Tax Instructions

Sales Tax Instructions, 2009
2. The above rates of fixed tax shall be applicable for the financial year 1994-95.
[Issued by the CBR., Islamabad, under the signature of Mr. S. A. Alam, Secretary (STC),
vide Ex. Ord. Gaz. of Pak., 1994, Pt.II, P.1391. File F. No.3(25)STT.II/92.]
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Notification No. SRO. 1074(I)/94, dated 31 st October, 1994. -- In exercise of the power
conferred by subsection (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 levy the 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 that 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 specified in the Central Board of
Revenue Notification vide S. R. O. No.1075, dated 31 st October, 1994.
S.
No.
Size of nonautomatic
rerolling
mill.
Monthly
presumptive
production of
re-rolled mild
steel products
(Tones).
Amount of sales tax payable per month
@ Rs.418/- per tone.
(1) (2) (3) (4)
1. 8 inches 630 Rate of Sales Tax x presumptive
production in column-3
630 x 900 = Rs.567,000/-
2. 9 and 10 inches 945 Rate of Sales Tax x presumptive
production in column-3
945 x 900 = Rs.850,500/-
3. 11 and 12
inches
1260 Rate of Sales Tax x presumptive
production in column-3
1260 x 900 = Rs.1,134,000/-
2. The above rates of fixed tax shall be applicable for the financial year 1994-95.
[Issued by the CBR., Islamabad, under the signature of Mr. S. A. Alam, Secretary (Sales
Tax), vide Ex. Ord. Gaz. of Pak., 1994, Pt.II, P.2095. File F. No.3(25)STT.II/92.]
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C. NO.16(58)-STT/88, DATED 13 TH DECEMBER, 1994
SUBJECT:- CLASSIFICATION OF ACIDIFIED MILK
I am directed to refer to your letter No. nil dated 24 th November, 1994 on the
subject cited above and to say that acidified milk is classifiable under PCT heading 04.03
and thus, it is, presently, exempt from payment of sales tax under Notification No. SRO
555(I)/94, dated 9 th June, 1994.