Sales Tax Rules, 2006

CHAPTER-XVIII

MISCELLANEOUS PROVISIONS

Sales Tax Rules, 2006 CHAPTER-XVIII MISCELLANEOUS PROVISIONS From: 2025-01-01 - To: 0000-00-00 162. Supply of Sugar to Trading Corporation of Pakistan by the sugar mills.- (1) In case of a contract for purchase of sugar by the Trading Corporation of Pakistan (TCP) from the sugar mills, if the TCP does not remove the quantity of sugar purchased from the mill premises and also does not make the payment of sales tax amount involved to the sugar mill, the issuance of sales tax invoice by the sugar mills may be deferred till the time of removal of the sugar by TCP. At the time of such removal, or at the time of receipt of sales tax amount involved, whichever is earlier, the sugar mill shall issue the invoice for the amount of sales involved in stock removed or sales tax payment received, as applicable. Such…