Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the C. B. R., Islamabad, under the signature of Mr. Asim Majid Khan,
Secretary (ST), addressed to the Collector, Customs House, Peshawar.]
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C. NO. 2(7)STP/99 DATED 6 TH JULY, 2001
SUBJECT:- COUNT VARIATIONS IN PURCHASE INVOICES AND
EXPORT DOCUMENTS
I am directed to refer to your letter C. No.ST/PA/142/2000/2472, dated 27 th June,
2001, on the subject cited above and to enclose G.R. Arshad‘s opinion on the subject.
You are requested to take final expert opinion from the Textile University, Faisalabad on
the subject and complete report may please be sent to the Board urgently.
[Issued by the CBR, Islamabad, under the signature of Mr. Asim Majid Khan, Secretary
(ST), addressed to the Collector, Collectorate of Sales Tax, Faisalabad & copy to all the
Collectors of Sales tax & Central Excise.]
Copy of letter C. No ST/PA/142/2000/2472 dated 27 th June, 2001 is reproduced below:-
C. NO. ST/PA/142/2000/2472 DATED 27 TH JUNE, 2001
SUBJECT:-
COUNT VARIATIONS IN PURCHASE INVOICES AND EXPORT
DOCUMENTS
above.
Please refer to Board‘s letter No.2(7)STP/99, dated 22.05.2001 on the subject noted
2. This Collectorate is ignoring in the light of subject letter of the Board, count
variation of + 3 in cases where yarn is purchased and fabric/made ups are exported. Some
exporter have claimed that same variation of counts of yarn may be granted on grey cloth as well
meaning thereby that if they purchase grey cloth from the weaver and export it as it is or after
processing then variation of counts of yarn upto + 3 may also be granted.
3. This Collectorate is of the opinion that the above said concession is available
only to such exporters, who purchase yarn and export it after converting it into fabrics/ made-ups,
as count variation in further processing of the fabric is not justifiable.
4. The Board‘s subject letter does not mention it in clear terms, through this
Collectorate has been following the practice of following count variation to the stage of
manufacturing of fabric from yarn only. It is, therefore, requested that clarification in this regard
may be issued on priority for further necessary action.
[Issued by the CBR, Islamabad, under the signature of Mr. Asim Majid Khan, Secretary
(ST), addressed to Mr. Ashfaq Ahmed Tunio, Secretary (ST-L&P), CBR, Islamabad.]
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C. NO. 1/35-STT/2001 DATED 10 TH JULY, 2001
SUBJECT:-
SALES TAX ON MURABAJAT