Sales Tax Instructions

Sales Tax Instructions, 2009
DTRE registered person and whose imported goods are stored in a public bonded
warehouse.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Iftikhar Qutub, Chief
(DDS), addressed to the Collector Port Muhammad Bin Qasim, Karachi. Copy to the Collector,
Collectorate of Customs, Peshawar/ Rawalpindi/ Lahore/ Sambrial/ Faisalababd, the Collector,
Collectorate of Customs (Appraisement/ Preventive/ Export), Karachi, the Collector, Collectorate
of Customs, Sales Tax & Central Excise, Gujranwala / Multan/ Hyderabad/ Quetta and the
Director, Input Output Co-efficient Organization.]
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CUSTOMS GENERAL ORDER NO.12 OF 2003
C.NO.4(8)/2003-DTRE DATED 21 ST NOVEMBER, 2003
SUBJECT:- AMENDMENT IN CUSTOMS GENERAL ORDER NO.12 OF 2002
DATED 15 TH JUNE, 2002.
The Central Board of Revenue is pleased to direct that the following further
amendments shall be made in its Customs General Order No.12 of 2002, dated 12 th June,
2002, namely:-
In the said General Order, in Chapter XIII, in main para 45, in item (i) captioned
―Application Approval‖.
(i)
for para 5, the following shall be substituted, namely.-
―5. The Assistant Collector / Deputy Collector shall submit the
application form alongwith accompanying documents to the
Collector with his recommendations.‖; and
(ii)
for para 6, the following shall be substituted, namely.-
―6. The Collector may approve or he may, for reasons to be recorded
in writing, reject the application.‖
[Issued by the Government of Pakistan, Revenue Division, Central Board of Revenue,
under the signature of Mr. Iftikhar Qutab, Chief (DDS).]
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C. NO. 2(38)STP/97 (VOL-I) DATED 25 TH NOVEMBER, 2003
SUBJECT:-
TAXABLE GOODS MANUFACTURED / PRODUCED IN NON-
TARIFF AREAS AND SUBSEQUENTLY BROUGHT TO TARIFF