Sales Tax Instructions

Sales Tax Instructions, 2009
C. NO. 4(30)STB/92 DATED 6 TH JUNE, 1996
SUBJECT:- NOTIFICATION NO SRO 1112(I)/ 90 AND SRO 800(I)90.
Please refer to the English Edition of the Sales Tax Act, 1990 (Amended upto 1 st
March, 1996) published by Tariq Najib Corporation. At page 387, Notification No SRO
1112(I)/90, dated 1 st November, 1990 has been printed. It is pointed out that this
Notification has already been superseded vide SRO 540(I)/95, dated the 18 th June 1995.
The superseding SRO has also been printed at page 389. It is required that in the next
edition the mistake may be corrected
2. Another SRO 800(I)/90, dated 31 st July, 1990 (copy enclosed) was issued
by the Federal Government wherein it was laid down that certain goods shall be charged
to sales tax on the basis of retail price as determined under sub-section (2) of section 4 of
the Central Excises & Salt Act, 1944. Subsequently, another Notification No SRO
1136(I)/90, dated 01.11.1990 was issued for the same purpose. SRO 1136(I)/90,
however, did not supersede SRO 800(I)/90. Logically, SRO 800(I)/90 should have been
rescinded. This notification has been printed in the Pakistan Tariff (Volume II) Eleventh
Edition published by Customs House, Karachi. However, it is not available in your book.
It is requested that your record may kindly be checked whether this notification has been
rescinded or not.
3. I will appreciate your reply on the subject.
[Issued by the CBR, Islamabad, under the signature of Mr. Akhtar Ali, Secretary (STB),
addressed to Mr. Tariq Najib Choudary, Advocate & Consultant, Tariq Najib Corporation, 16-
Temple Road, Chowk Sefanwala, Mehta Street, Lahore.] Copy of notification No. S.R.O.
800(I)/90, dated 31 st July,1990 & Latter, dated 10 th June,1996 are reproduced below:-
Notification No. S.R.O. 800(I)/90, dated 31 st July, 1990. -- In exercise of the powers conferred by
proviso to sub-section (16) of Section 2 of the Sales Tax Act, 1951 (III of 1951), and in
suppression of its Notification No. S.R.O.559(I)/89, dated the 3 rd June, 1989, the Federal
Government is pleased to direct that sale price in respect of the goods or class of goods falling
under the heading numbers of the First Schedule to the Customs Act, 1969 (IV of 1969), specified
in column (2) of the table below shall mean the value determined under sub-section (2) of section
4 of the Central Excise and Salt Act, 1944 (I of 1944):--
TABLE
S. No. Description of goods or class of goods.
(1) (2)
1. ―Beverages‖ falling under heading number 22.01 and 22.02
2. ―Manufactured tobacco‖ falling under heading numbers 24.02 and 24.03
3. ―Electric accumulators‖ falling under heading No. 85.07.
4. All sorts of paints (including products known or used as cement paint), pigments,
distempers, colours dyes, enamels, varnishes, glazes, lusters, thinners, blacks,
cellulose lacquers and polishes and their ancillaries in any form, liquid, solid, semisolid,
paste, powder or granules falling under Chapter 32.
5. ―Footwear‖ falling under Chapter 64.
[C. No. 16(21)-ST/87.]
G.A. JAHANGIR
Additional Secretary.