Sales Tax Instructions

Sales Tax Instructions, 2009
(a)
(b)
(c)
(d)
(e)
(f)
DFSL will apply to the respective Collector of Sales Tax for grant of
authorization for taking sales tax free delivery of the goods intended to
be purchased form a specified registered manufacturer. In the application
DFSL will exactly specify the description and quantity of goods besides
particulars including sales tax registration number of the manufacturecum-supplier.
Only such goods shall be included in the application as
DFSL intends to sell against duty free allowances under different
baggage concessions.
At the time of filling application under (a) above, DFSL will furnish an
indemnity bond in a proper form to the effect that in case goods intended
to be purchased free of sales tax are used for the purpose other than the
purpose of supplying the same against duty free allowance under
different baggage concessions, DFSL shall pay the amount of sales tax
invoiced in such goods besides additional tax payable under section 34 of
Sales Tax Act, 1990. Original indemnity bond shall be retained under
safe custody in the Collectorate and two attested photocopies of the
accepted indemnity bond shall be given to DFSL and DFSL shall give
one copy to the concerned manufacturer.
On the basis of authorization given by the Collector of Sales Tax after
acceptance of the indemnity bond furnished by DFSL as aforesaid, the
manufacturer shall deliver the goods against a zero-rated invoice issued
in the name of DFSL and quote the reference number and date of
authorization issued by the Collector. The zero-rated invoice shall show
the value of goods in Pak rupees as well as in US dollar. The goods shall
be delivered to DFSL only after affixing irremovable sticker containing a
auction to the effect that it is meant exclusively for supply to and sales by
DFSL under duty free allowances of the baggage concessions.
DFSL shall pay price of the goods in foreign currency (US dollars)
which shall be surrendered by the manufacturer to the State Bank of
Pakistan and manufacturer shall receive the payment in Pak rupees as per
the prevailing State Bank of Pakistan‘s procedures and foreign exchange
regulations.
On receipt of goods DFSL shall issue a certificate of receipt indicating
the reference number and date of the aforesaid authorization and serial
number and date of zero-rated invoice. This certificate shall be duly
attested by customs staff posted at duty free shops. A copy of this
certificate shall be sent each to the manufacturer as well as to the
Collector of Sales Tax.
DFSL shall minimum proper separate records of the tax-free purchases
and tax-free sales of goods purchased under this order. Full particulars of
the purposes buying these goods under duty free allowances shall be