Sales Tax Instructions

Sales Tax Instructions, 2009
S. NO. NAME OF EXPORTER SALES TAX REG. NO.
1. CAPSTONE ENTERPRISES 1700620004364
2. MAHIN IMPEX 1101999911491
3. NAWAL TEXTILE 1700999908982
4. TALHA ENTERPRISES 1101999911728
5. STAR INTERNATIONAL EXPORTS 1123999902937
6. B. S. EXPORTERS 1123999902855
7. SABZWARI TEXTILE (PVT.)LTD. 1101620017282
8. SUPER EXPORTS 1204999946446
9. ROSE INTERNATIONAL 1123999903191
10. SONERI EXPORTS 1204999946519
11. Z. M. EXPORTS 1204999979855
12. MAGNETIC INTERNATIONAL 1100620092764
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C. NO.2(1)STP/2000(Pt.) DATED 13 TH APRIL, 2004
SUBJECT:- REQUEST TO CLARIFY THAT RETAILER IS ENTITLED TO
CLAIM ADJUSTMENT OF INPUT TAX PAID ON RAW
MATERIALS AND VENDING CHARGES PAID TO THE
VENDORS AGAINST OUTPUT TAX CHARGED ON SUPPLIES
MADE THROUGH RETAIL OUTLETS.
I am directed to enclose a copy of letter dated 29.03.2004 received from M/s.
Sefam (Private)Limited on the subject cited above and to say that there is no bar in the
Sales Tax Act, 1990 on a retailer getting simultaneously registered in the category of
manufacturer. He is also entitled for claiming adjustment of input tax on processing
charges incurred by him in the course of taxable activities, on the manufacture of goods
sold at his retail outlets.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to the Collector of Sales Tax & Central Excise, Lahore and a copy
endorsed to M/s .Sefam (Pvt.)Ltd., 21-Waris Road, Lahore with reference to its letter dated
29.03.2004]. copy of letter is reproduced below:-
C.NO.43/04 DATED 29 TH MARCH, 2004
SUBJECT:-
REQUEST TO CLARIFY THAT A RETAILER IS ENTITLED TO
CLAIM ADJUSTMENT OF INPUT TAX PAID ON RAW
MATERIALS AND VENDING CHARGES PAID TO THE
VENDORS AGAINST OUTPUT TAX CHARGED ON SUPPLIES
MADE THROUGH RETAIL OUTLETS.