Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO.2(87)STP/95 DATED 2 ND APRIL, 1996
SUBJECT:- PRINTING OF RETAIL PRICE ON FOAM AND FOAM
PRODUCTS.
Please refer to Board‘s letter of even number dated 26 th July, 1995, on the above
subject, wherein it was decided that condition of printing of retail price shall be enforced
in respect of foam mattresses, foam pillow/ seats only.
2. The matter has now been reconsidered in the Board and it has been
decided that printing of retail price on foam and foam products may not be insisted upon
even in the case of foam mattresses and foam pillow/ seats etc. However, tax liability
shall be calculated on the basis of retail price as declared by the manufacturer.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Akhtar Ali, Secretary (STP),
addressed to the Collector of Sales Tax (East/ West), Karachi; the Collector of Sales Tax, Custom
House, Lahore; the Deputy Collector (Sales Tax), Collectorate of Customs, Central Excise &
Sales Tax, Peshawar/ Rawalpindi/ Gujranwala/ Faisalabad/ Multan/ Hyderabad/ Quetta].
********
C. NO.1/39-STB/94 DATED 4 TH APRIL, 1996
SUBJECT:- WITHDRAWAL OF SALES TAX EXEMPTIONS AT IMPORT
AND MANUFACTURING STAGES ON CERTAIN ITEMS.
Please refer to the above subject. The Government has decided to withdraw sales
tax exemptions on certain specified imported goods and some goods supplied by local
manufacturers. The tax levy will be applicable w.e.f. 6 th April, 1996. The details are as
under:-
Exemption available under SRO 601(I)/83, 501(I)/94, 504(I)/94, 505(I)/95,
657(I)/95, 24(I)/96, 212(I)/91, 213(I)/91, 879(I)/94, 914(I)/94 and SRO 238(I)95
has been withdrawn:
The following exemptions available under SRO 554(I)/94 have also been
withdrawn:--
1. Non-alloy (Carbon) steel plates (7208.3200).
2. Non-alloy (Carbon) steel sections, bars and rods (7204.5000, 7215.3000,
7216.3300 and 7216.5000).
3. Stainless steel sheets of 4.75 mm thickness and above (7219.2100 and
7219.2200).
4. Stainless steel bars, rods and sections (7221.0000, 7222.2100 and 7219.2200).