Sales Tax Instructions

Sales Tax Instructions, 2009
C.No.3(9)STP/99 (Vol-II)
DATED 1 ST JANUARY,2004
SUBJECT:- RELEASE OF MORITZ 200 MIXING MACHINER WITHOUT
PAYMENT OF SALES TAX VIDE SRO 987(I)/99 DATED
30.08.1999 IMPORTED BY M/S ROCHE PAKISTAN LIMITED
VIDE IGM B/L NO.HLCUBSL 020504330.
I am directed to refer to your letter C.No.SI/MISC/1973/2002-VI dated
30.06.2003, on the subject cited above and to say that under condition (4) of paragraph 2
of SRO 987(I)/99, dated 30.08.1999, the importer of the machinery submits an indemnity
bond binding himself to pay the sales tax so exempted along with additional tax in case of
his failure to fulfill the conditions. No distinction has been made whether such failure is
voluntary and deliberate or involuntary. Since the machinery is now not going to be used
in the manufacture of taxable goods the importer may be asked to deposit the amount of
sales tax involved on the machinery along with additional tax under section 34 of the
Sales Tax Act, 1990 thereon (not markup @ 14% as mentioned by the Collector).
[Issued by the CBR, under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST-
L&P), addressed to Collector of Customs (Appraisement), Karachi]
********
C. NO. 4(9)DTRE/2003 DATED 1 ST JANUARY,2004
SUBJECT:- SPECIAL PEMISSION FOR PURCHASE OF COTTON AGAINST
DTRE APPROVAL C. NO. LHR/12/03/0245, DATED 10-12-2003
Please refer to your letter No. 2/214-MBCO/DTRE/326/2003/2253, dated 27 th
December, 2003, on the above subject.
2. The matter has been examined in CBR and it is advised that the
supplementary DTRE approval may be treated as an integral part of the original approval
for the purpose of quantities of raw cotton (seasonal goods) purchased during the period
from 8 th November, 2003 and 1 st December, 2003 (both inclusive) after necessary
verification of the purchases. If needed, you may issue a proper certificate in this regard
mentioning all the purchase invoices (zero-rated invoices in this case) so that the
registered persons from whom the cotton has been purchased may keep and use the same
for the purpose of audit of the Sales Tax staff as and when conducted. A copy of this
certificate may also be endorsed to DSAO for necessary future use.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Iftikhar Qutub, Chief
(DDS/DTRE), addressed to the Collector, Collectorate of Customs, Dry Port, Mughalpura,
Lahore. Copy alongwith a copy of Collector of Customs, Lahore‘s above quoted letter to the
Director, Duty Suspension,, Audit / Input Output, Co-efficient Organization, Customs House,
Karachi.]
********