Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to Lt. Col. Akhtar Zaman, Commander MES (DP), Taxila Cantt.]
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SALES TAX RULING/INSTRUCTION No.28/2002
C.No.3 (15) STP/99(Vol-I) DATED 8 TH APRIL, 2002
SUBJECT:- REFUND OF INPUT TAX CONSUMED 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 C.No.25-PA/ADC-I/MISC/2001/ 863, dated
the 20.03.2002 on the subject cited above and to say that the Board‘s Sales Tax
Ruling/Instruction No.16/2002 dated 25.2.2002 clearly mentioned that there can be no
zero-rating on exported goods which are otherwise exempt from sales tax under section
13 of the Sales Tax Act, 1990. The exporters referred to by the Collectorate are
exporting rice packed in bags/sacks and are not exporting any bags/sacks as such. Once
the bags/sacks are used in packing of any goods, they lose their separate identity, and
cannot be treated as separate entities for the purpose of refund. Therefore, the view of the
rice exporters that they are entitled to refund of sales tax on these bags/sacks is not
correct, because they are actually exporting exempt rice, which cannot be zero-rated.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to the Collector of Sales Tax & Central Excise, Lahore.].
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SALES TAX RULING/INSTRUCTION No.29/2002
C.No.4(47)STB/98(Vol-I) DATED 9 TH APRIL, 2002
SUBJECT:-
CLARIFICATION REGARDING DEDUCTION OF SALES TAX
AT SOURCE BY GOVERNMENT SEMI GOVERNMENT AND
E.F.Is ETC.
I am directed to refer to your letter C.No.ST/(Recovery)/2002/ 2872, dated the
19.02.2002 on the above subject and to say that vide letter of even number dated
04.8.2001 (copy enclosed), the Board has already clarified that no deduction of sales tax
at source is to be made by the purchasing department/ organization as the amount of
sales tax is to be paid by the department to the registered supplier, who is required to
deposit the same alongwith his monthly sales tax return. Since complaints of at-source
deductions of sales tax are still being received, the Collectorates are advised to again