Sales Tax Instructions

Sales Tax Instructions, 2009
3. You‘ are requested to offer your comments and suggestions on the issue.
The reply may please be sent within one week.
[Issued by the C.B.R. Islamabad, under the signature of Mr. Ahad Nawaz, Secretary
(STT), addressed to the Collector, Central Excise & Sales Tax, Lahore (North/South)/ Karachi
(East/ West/ Central); the Collector of Customs, Central Excise & Sales Tax, Rawalpindi/
Hyderabad/ Multan/ Peshawar/ Quetta/ Faisalabad/ Gujranwala].
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C. NO.3(2)STT.II/91 DATED 26 TH APRIL, 1995
SUBJECT:- LIABILITY OF GENERAL SALES TAX ON CAPITAL GOODS
MACHINERY.
I am directed to refer to your letter No. 786/HWEL/95-1004, dated 10 th April,
1995, on the above subject.
2. The view point of Collectorate of Central Excise and Sales Tax, Lahore
is correct. Components and parts used as original equipment in the manufacture of capital
goods machinery, are exempt from sales tax under S. No. 17 of SRO 553(I)/94, dated
09.06.1994. However, the complete (assembled) sugar manufacturing plant and other
machinery have been made chargeable to sales tax as a conscious decision of the
Government taken at the time of the current year‘s budget announced in June, 1994.
[Issued by the C.B.R. Islamabad, under the signature of Mr. Tariq Ahad Nawaz,
Secretary (Sales Tax Tariff), in response to the letter of the Senior Manager, Haseeb Waqas
Engineering Ltd. Model Town, Lahore and copy thereof has been endorsed to the Collector
Central Excise and Sales Tax, Lahore.]
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SALES TAX GENERAL ORDER NO.5/1995 DATED 3 RD MAY, 1995
SUBJECT:- SUPPLIES MADE BY COTTAGE INDUSTRY
MANUFACTURERS.
In suppression of Sales Tax General Order No. 09/1994, the following procedure
is prescribed for those who want to avail cottage industry exemption under
SRO.556(I)/94, dated 9th June, 1994:--
(1) The manufacturing unit will apply to the concerned Deputy Collector
(Sales Tax) for registration as cottage industry unit giving the following
particulars:--
(a)
(b)
Name of unit:
Complete address alongwith telephone number: