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GOVERNMENT OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (SALES WING)
Sales Tax Ruling/Instruction No.8/2002
S.No.3(20)STP/99.
Islamabad, the 24^th January, 2002

To
The Collector,
Sales Tax & Central Excise, Peshawar

Subject:

REMOVAL OF TAXABLE SUPPLIES FOR PILING UP AT THE SALES POINTS WITHOUT ISSUANCE OF TAX INVOICE

I am directed to refer to your letter C.No.ST(Sch)05/99/15904, dated 03.12.2001, on the subject cited above and to say that the movement of gods from the manufacturing premises to the declared sales points, godown or head office is not covered under the definition of supplies under Section 2(33) of the Sales tax Act, 1990. A clarification to this effect has already been issued to the Board vide its letter C.No.3(22)STP/09, dated 3.9.1998 (copy enclosed).

2. In the instant case, therefore, the mere removal of dyestuff from the factory premises of Ms Sardar Chemical (Pvt) Limited, to their head office is not covered under the definition of supply and hence not liable to issuance of a sales tax invoice. However, the Collectorate may ensure that the address of destination has been declared in the sales tax registration application or subsequently intimated by the taxpayer to the Collectorate, and is correct. The movement of goods should also be verifiable from the records of the unit.

Sd/-
(DR. ASHFAQ AHMED RIND)
Secretary (ST-L&P)

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