Sales Tax Instructions

Sales Tax Instructions, 2009
2001. December, 2001
821 Suggestion for charging C.No.1/16-STB/
sales tax on services 2000, dated 5 th
rendered/provided to/by December, 2001
Customs Agents.
822 Exemption of sales tax on C.No. 1/64-STT
gift items.
/2000, dated 10 th
December, 2001
823 Request for exemption
from payment of sales tax
on the import of preengineered
/ fabricated
building under SRO No.
987(I)/99, dated
30.08.1999.
824 Further clarification of
amendment in section 73
of the Sales Tax Act,
1990, vide Finance
Ordinance, 2001.
825 Registration as manufacturer
to avail benefit
under SRO 987(1)/1999.
C. No. 3(9)STP
/99, dated 13 th
December, 2001
C.No.3(36)STP/9
9, dated 13 th
December, 2001
C.No.3(9)STP/99
(Pt.I), dated 26 th
December, 2001
Clarification regarding
value, further tax & record
keeping by Customs
Agents.
NGOs & other welfare orga
nizations may avail facility
of SRO 712(I)/01 by mak
ing purchases for Afghan
Refugees through six
United Nations agencies.
Prefabricated building is
not plant or machinery
operated by power, and
therefore cannot be allowed
exemption under the SRO.
987(I)/99.
Condition of receipt of
payment in 120 days not
applicable for exporters u/s
73.
Exemption of plant and
machinery.
780
781
781
782
782
826 Implication of section 73
of the Sales Tax Act.
[Withdrawn vide ST
Ruling/Instruction No. 68
/2002 dated 13.11.2002]
827 Clarification regarding
fulfillment of the conditions
of the same state
goods or continuous chain
tax invoices.
C.No.3(36)STP/
99(Pt.II), dated
28 th December,
2001
2002
Sales Tax Rul
ing/Instruction
No.1/2002, dated
1 st January, 2002
828 Imposition of sales tax. Sales Tax Ruling
No.2/02, dated 3 rd
829 Amendment in SRO 448
(I)/2000 dated 1 st July,
2000 regarding jurisdiction
of Collectorate of
January, 2002
Sales Tax Ruling
/Instruction No.
3/2002, dated 7 th
January, 2002
Condition of section 73 met
if draft/pay order is issued
within 120 days.
Refund not to deny except
claimed on fake invoices.
Persons making supplies to
Government dept are whole
-salers or dealers.
Adjudication of short filer
or non-filers by Executive
Collectorates.
783
784
784
785