Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:-
GRANT OF PERMISSION OF 16 (SIXTEEN) SECOND HAND
USED SULZER BRAND SHUTTLE LOOMS IMPORTED VIDE
B/E IGM NO. 778/2001 DATED 10.05.2001 INDEX NO. 77
(MACHINE NO. 107685 DATED 26.05.2001 AND IGM NO.
867/2001 DATED 24.05.2001 INDEX NO. 110 (MACHINE NO.
107686 DATED 26.05.2001) UNDER SRO 369(I)/2000 dated
17.06.2000 R/W SRO 987(I)/99 dated 30.08.1999
I am directed to enclose a copy of letter dated 08.02.2002 of M/s United
Industries, Karachi, on the subject cited above and to say that under clause (6) of SRO
987(I)/99 dated 30.08.1999 if the importer intends to sell the machinery to a registered
person, the purchaser shall submit indemnity bond for the remaining period after seeking
prior permission from the Collector. There is no linkage between SRO‘s 369(I)/2000
dated 17.06.2000, and 987(I)/99 and both notifications operate independently.
2. It is, therefore, requested that, if otherwise in order, necessary permission
may be granted under clause (6) of SRO 987(I)/99 without the requirement of NOC from
Customs or reference to the customs notification, which issue should be decided
separately.
3. Board is further pleased to grant extention of time for production of
installation cum production certificate under SRO 987(I)/99 for six months from the date
of this letter.
[Issued by CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio, Secretary
(ST-L&P), addressed to the Collector of Sales Tax & Central Excise(West), Karachi.]
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SALES TAX RULING/INSTRUCTION No.16/2002
C.No.3(15)STP/99(Vol-I) DATED 25 TH FEBRUARY, 2002
SUBJECT:- REFUND OF INPUT TAX CONSUMES IN THE
MANUFACTURE OF EXEMPT GOODS WHICH WERE
SUBSEQUENTLY EXPORTED AS PER SECTION 4 OF THE
SALES TAX ACT,1990.
I am directed to refer to your letter No. C.No.268-ST/REF/MISC/ 2000/1807,
dated 28.04.2001 on the subject cited above and to say that question as to whether
exempt goods, on their export may be zero-rated has been examined in the Board. It is
clarified that goods which are exempt from sales tax under section 13 of the Sales Tax
Act, 1990 cannot be zero-rated under section 4 of the said Act, on their export.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to the Collector, Collectorate of Customs Sales Tax & Central
Excise, Hyderabad]