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020712
GOVERNMENT
OF PAKISTAN (REVENUE DIVISION) CENTRAL BOARD OF REVENUE (SALES TAX WING)
Sales Tax Ruling/Instruction No. 51/2002
C.No.3(35)STP/98
Islamabad the 12th July, 2002.
To: The Collectors,
Sales Tax & Central Excise,
Rawalpindi, Peshawar, Gujranwala,
(East) Karachi, (West) Karachi, Lahore.
The Collectors
Customs, Sales Tax & Central Excise,
Multan, Hyderabad, Quetta.
The Collector of Sales Tax,
Faisalabad.
SUBJECT:
CLARIFICATION – INPUT SALES TAX.
I am directed refer to letter
No.ATP/709, dated 09.03.2002 of M/s Allco Transfer Printers (Pvt) Ltd (copy enclosed) on
the subject cited above and to say that input tax adjustment may be made only if the goods
purchased are used in the making of taxable supplies (section 8 of the Sales Tax Act,
1990).
2. Since the diaries and calendars are not used in making taxable supplies, no input
tax can be claimed thereon.
(Syed Tanvir Ahmed)
Secretary (Sales Tax)
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