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020605
GOVERNMENT
OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (Sales Tax Wing)
SALES TAX RULING/INSTRUCTION No.42/2002
C.No.1 (63) STT/99
Islamabad, the 5th June, 2002.
M/s. Dewan Farooque Motors
Limited
Dewan Centre,
3-A, Lalazar
Beach Hotel Road
Karachi-74000.
Subject:
CLARIFICATION REGARDING ISSUANCE OF SALES TAX INVOICE IN RESPECT OF CNG FITTED VEHICLES.
I am directed to refer to your
letter Fin/NM/CBR/079, dated 31st May, 2002, on the subject cited above and to that the
sales tax is chargeable on a taxable supply made by a registered person in the course of
his business. Since M/s. Dewan Farooque Motors Limited are engaged in the manufacture and
supply of vehicles and not of CNG kits, they are required to pay sales tax on the value of
the vehicle in term of section 2(46) of the Sales Tax Act, 1990.
2. Your suggestion that CNG kits fitted in the vehicles may be exempted or that you
may determine the value of supply by deducting the price of CNG kit from the sales price
of the vehicle is not permissible under any provision of the Sales Tax Act, 1990 or rules
made thereunder. Central Board of Revenue, therefore, regrets that it cannot accede to
your request, as the proposed arrangement is not recognized by law.
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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