Sales Tax Instructions

Sales Tax Instructions, 2009
been duly endorsed by the Duty Suspension Audit Office by affixing thereon, name, stamp and
signature of
the DSAO officer/official on face of it otherwise these supplies should not be treated as zero rated.
[Issued by Duty Suspension Audit Office, 5 th Floor, Custom House, Karachi, under the
signature of Mr. Fazal Qadir Qalbani, Director, addressed to all the Collectors of Sales Tax and
Central Excise.]
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C.NO. 1(8)STT/2002 DATED 11 TH SEPTEMBER, 2002
SUBJECT:- REFUND OF SALES TAX PAID ON DOMESTICALLY
MANUFACTURED STOCKS OF MEDICINES HELD ON 22 ND
AUGUST, 2002
I am directed to refer to the subject cited above and the meeting presided by
Finance Minister on 06.09.2002 and to convey the following decisions:
(i)
(ii)
(iii)
(iv)
(v)
(vi)
The manufacturers may not deposit sales tax on medicines supplied
during 1 st to 22 nd August, 2002;
The GST deposited by the manufacturers for the period with effect from
1 st to 31 st July, 2002, will be allowed as refund;
Refunds would be adjustable against income tax liability unless there is
already some determined refund of income tax, in which case GST
refund will be paid in cash;
PPMA and Pharma Bureau will make all out effort to ensure that the
containers/packets/bottles, etc. of medicines in the market will be
defaced so far as entries relating to GST are concerned;
Pharma Bureau, PPMA and PCDA will ensure that medicines supplied
through their network of distributors, dealers and retailers will be sold to
buyers without any incidence of sales tax;
The commercial importers of the medicines, imported between
01.07.2002 to 22.08.2002, shall also be entitled to the above refund
package. However, fulfillment of their legal obligations, inter alia, under
corporate tax law would be a condition precedent for the subject
refund/adjustment;
2. No manufacturer shall file refund claim directly to any Collector. In this
regard, Pharma Bureau and PPMA shall collect the following information from their
members, authenticate its accuracy and furnish to the Central Board of Revenue:
Sr.
No.
Name, Address
& Sales Tax
Registration
No.
Tax payable for
period
01.08.2002 to
23.08.2002
Amount of
sales tax paid
for 1 st to 31 st
July, 2002
If determined
Income Tax
Refund is due,
Amount and
Details