Sales Tax Instructions

(iv)
Sales Tax Instructions, 2009
lieu of sales tax at retail stage. There was some ambiguity regarding
chargeability or otherwise of sales tax from the wholesalers and
distributors etc., of these items. The said SRO has been amended to make
it clear that sales tax is not recoverable from the wholesalers,
distributors, dealers and commission agents or retailers of the items in
question. It is clarified that the past position is also deemed to be so to
the possible extent.
Definition of raw materials: The Customs Wing of CBR is redefining
the terms ―raw materials, components, sub-components, sub-assembly
and machinery‖. It is clarified that the definitions so revised by the
Customs Wing shall also apply for the purposes of sales tax at import
stage.
(v) Adjudication powers: Some technical difficulties were being
experienced by field officers in exercise of adjudication powers due to
some shortcomings in the existing Notification No.SRO 560(I)/94, dated
9 th June, 1994. Therefore, the said notification has been replaced with a
new SRO.
Note:-It is clarified that all revenue measures given in Part-A of this letter
except the one relating to levy of sales tax on imports via the KKH and all
procedural changes given in Part-C shall be effective from 14 th June, 1995. The
amendments in the Sales Tax Act, 1990 given in Part-B will be effective when
the Finance Bill is passed, except the amendment relating to the definition of
import value given in clause 11(I)(C) of the Finance Bill. This amendment will
have immediate effect because of the cover given by the declaration under the
Provisional Collection of Taxes Act, 1931.
[Issued by the CBR, Islamabad under the signature of Mr. Shaukat Ali Bhatti, Chief (ST)
addressed to all the Collectors of Sales Tax and Central Excise.]
********
C. NO.6(7)STP/94-Pt. DATED 18 TH JUNE, 1995
SUBJECT:- REGISTRATION OF IMPORTERS.
The present SRO on the subject namely SRO 1112(I)/90, dated 01.11.1990
contains some ambiguities. It is, therefore, being replaced by a new SRO, which clearly
prescribes that commercial importers have to be registered.
2. The overall position regarding registrations is as under:-
(i)
(ii)
All persons making taxable supplies are already required to get
themselves registered under sub-section (1) of the section 14 of the Sales
Tax Act, 1990. This position remains unchanged.
Of the persons making exempt supplies, only commercial importers
importing raw materials or partly manufactured goods usable in the