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020410
GOVERNMENT OF PAKISTAN REVENUE
DIVISION, CENTRAL BOARD OF REVENUE (SALES TAX WING)
SALES TAX RULING/INSTRUCTION NO. 30/2002
Islamabad, the 10th April, 2002
C.No.9(33)STT/62
To:
The Collector,
Collectorate of Customs, Sales Tax & Central Excise, Multan.
SUBJECT:
CLARIFICATION REGARDING ADVANCES RECEIVED BEFORE 1ST APRIL, 2001 ON PESTICIDES.
I am directed to refer to your letter No.
5/Misc/Coll(ST)/3140, dated 12th March, 2002, on the subject cited above and to
say that under section 2(44) of the Sales Tax Act, 1990, the time of supply is deemed to
have taken place at the time of delivery of goods or when any payment is received by the
supplier, whichever is earlier. However, sub-clause (b) of the proviso adds that where any
part payment is received in respect of any exempt supply, it shall be accounted for in the
return for the tax period when the exemption was withdrawn. Therefore, it is clear that if
any part payments were received in advance during the exemption period but delivery was
made after exemption is withdrawn, sales tax is chargeable on the goods.
Sd/-
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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