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020508
GOVERNMENT
OF PAKISTAN (REVENUE DIVISION) CENTRAL BOARD OF REVENUE (SALES TAX WING)
SALES TAX RULING/INSTRUCTION No. 37 /2002
C.No.3(62)STP/97 (Pt-1)
Islamabad the 8th May, 2002.
To: Mr. Muhammad Younus Shaikh,
Chairman,
M/s Spaceman Corporation (Private) Limited,
34-D, 24th Commercial Street,
Phase-II (Ext) D.H.A.,
Karachi.
SUBJECT:
SRO 516(I)/2001, dated July 14, 2001
I am directed to refer to your
letter C.No.7(17)A&P/S.T.RETURN/ST&CE/E/ 2001/26042, dated 24.04.2002 on the
subject cited above and to say that the column for “All Other Purchases”
in the Sales Tax Return pertains to purchases other than:-
(i) those made against payment of tax;
(ii) exempt goods; and
(iii) imports against bill, of entry.
2. Purchases of taxable goods from unregistered persons (without payment of sales
tax) or from turnover tax payers are two categories which may be mentioned in the said
column.
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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