Sales Tax Instructions

Sales Tax Instructions, 2009
(I of 1944), and rule 4 of the Central Excise Rules, 1944, the Central Board of Revenue is
pleased to direct that the following further amendment shall be made in Notification
No.SRO 377(I)/2002, dated 15th June, 2002, namely,-
In the said Notification after paragraph 2, the following new paragraph shall be inserted,
namely,-
―2A. The contravention cases made in consequence of audit under DTRE scheme
carried out under rule 305 read with rule 305A of the Customs Rules, 2001, shall be
adjudicated by the officers of the Collectorate of Customs, Sales Tax & Central Excise
(Adjudication) having jurisdiction over the Collectorate wherefrom the relevant DTRE
approval has been issued.‖
[Issued by the Government of Pakistan (Revenue Division), Central Board of Revenue,
under the signature of Mr. Iftikhar Qutab, Chief (DDS/DTRE).]
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C. NO. 3(48)(8-A)/2003-DTRE DATED 30TH DECEMBER, 2003
SUBJECT:-
IRRITANTS IN THE IMPLEMENTATION OF DIRECT RULES
AND ISSUES RELATING TO SALES TAX.
Please refer to your letter dated 10th November 2003, on the subject the issues
raised in your letter have been examined in the Board. Reply on each issue is as under: -
(i)
(ii)
(iii)
(iv)
(v)
A person availing DTRE concession can simultaneously operate
under normal GST system.
WAPDA and Gas companies, not being indirect exporters, cannot
supply electricity and gas against zero-rating invoices (free of sales
tax) to a DTRE approve exporter.
Refund or input adjustment of Sales Tax paid on electricity and gas
actually consumed for DTRE purposes can, however, be
claimed/availed on the monthly sales tax return, to the extent of
proportionate consumption in the production of exported goods.
Needles and sinkers are spares for swing/stitching machines, etc. and
hence do not qualified to be treated and input goods under DTRE
scheme.
Furnace oil used in the generation of electric power consumed in the
manufacture of exportable goods under DTRE regime can be treated
as input goods if input output ratios are declared in DTRE
application and instruction issued by CBR in this regard are
followed.