Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:- EXPORT OF GINNED-COTTON UNDER DTRE RULES
Please refer to your letter No.MDPT/DTRE/291/2002/1939, dated 31 st
December, 2003, on the subject noted above.
2. The Central Board of Revenue is pleased to extend DTRE facility on the
procurement of locally produced ginned-cotton and export thereof subject to the
conditions laid down in CBR‘s letter of even number dated 6 th November, 2003 as
amended vide letter dated 29 th December, 2003 (copies enclosed). The cases of DTRE
approvals mentioned in your letter No. MSPT/DTRE/291/2002/737 dated 29 th
September, 2003 may also be handled accordingly provided other formalities of the
DTRE scheme are fulfilled by the concerned exporters.
[Issued by the CBR., Islamabad, under the signature of Mr. Iftikhar Qutub, Chief
(DDS/DTRE), addressed to Mr. Muhammad Nazim Saleem, Collector, Collectorate of Customs,
Sales Tax & Central Excise, Customs House, Multan. Copy with copies of Collector Multran‘s
above quoted letters to the Collector, Collectorate of Customs, Peshawar/ Rawalpindi/
Faisalabad/ Lahore/ Sambrial/ Karachi (Appraisement/ Preventive/ Exports/ Port Bin Qasim), the
Collector, Collectorate of Customs, Sales Tax & Central Excise, Gujranwala/ Hyderabad/ Quetta,
the Collector, Collectorate of Sales Tax & Central Excise, Peshawar/ Rawalpindi/ Lahore/
Karachi (Headquarters/ Audit/ Enforcement), the Collector, Collectorate of Sales Tax,
Faisalabad, the Director, Duty Suspension Audit /Input Output Co-efficient Organization,
Karachi.]
Copy of letter No.MDPT/DTRE/291/2002/1939, dated 31 st December, 2003 is as under:
C.NO. MDPT/DTRE/291/2002/1939 DATED 31 ST DECEMBER, 2003
SUBJECT:-
EXPORT OF MOLASSES UNDER DTRE RULES
Kindly refer to your endorsement dated 18.11.2003 on letter
No.MDPT/DTRE/29/2002/1526 dated 13.11.2003 of his Collectorate on the subject cited above in
which the Board‘s guidance was solicited over the issue whether the export of same state goods is
allowed under DTRE scheme or not.
2. In the aforementioned endorsement the Multan Collectorate has been directed that the
issue of any commodity having similar market/export circumstances to that of molasses may be
referred to the CBR for decision. In this regard Board‘s attention is drawn towards the letter
No.MDPT/DTRE/291 /2002/737 dated 09.06.2003 (copy enclosed) in which it was highlighted
that this Collectorate had granted DTRE approval for procurement and export of molasses as well
as raw cotton in the same state to two commercial exporters one M/s. Radiance Commodities and
the other M/s. Jullundur Pvt. Ltd. The Board vide its letter No. 4(2)/DTRE/2003 dated 06.11.2003
has allowed the export of molasses to the DTRE approved exporters but the issue of export of raw
cotton has not been clarified.
3. In view of above stated positions, Board is requested to kindly regularize the facility as
raw cotton as well since the same has already been allowed by the Collectorate to M/s. Jullundur
Pvt. Ltd.