Sales Tax Instructions

Sales Tax Instructions, 2009
22 nd June, 2004 and Mr. A. Aziz Arain, Company Secretary, M/s. Forbes Forbes Campbell & Co.,
(Pvt.)Ltd., Karachi with reference to his letter dated 23 rd June, 2004.]
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C. NO.3(98)STP/96 DATED 17 TH JULY, 2004
SUBJECT:- ZERO RATING OF SALES TAX ON COTTON SEED
I am directed to refer to the subject cited above and to say that in view of
difficulties brought to lime light by the Association, supply of cotton seed has now been
zero rated and the relevant rules have also been amended, doing away with the
requirement of separate registration each for a ginning unit and oil expelling unit even if
installed within a single premises and run as a composite unit. (SRO No. 612(I)/2004 &
No. 613(I)/2004 both dated 16 th July, 2004 are enclosed.)
2. The government has taken the initiative to extend maximum facilitation
to the taxpayers and remove hiccups for a conducive business environment. It is now
expected that the cotton ginners and the mechanical oil extractors shall duly and correctly
discharge their tax liabilities and contribute positively for the development of trade and
taxpayer friendly culture.
Issued by the C. B. R., Islamabad, under the signature of Mr.Aamer Amin Bhatti,
Secretary (ST-L&P), addressed to the Pakistan Cotton Ginners Association, M. D. A. Road,
Multan, Oils Mills Association, 592-A, New Central Jail Road, Multan, All Sindh Oil Millers
Group, Market Road, Hyderabad and Chamber of Commerce & Industry, Multan/ Hyderabad/
Faisalabad/Lahore and copy to all Collectors of Sales Tax & Central Excise.]
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C. NO. 3(22)TEPI/2000-Pt DATED 24 TH JULY, 2004
SUBJECT:- DUTY DRAWBACK AND SALES TAX REFUND ON EXPORTS
UNDER DTRE SCHEME – REQUEST REGARDING.
Central Board of Revenue had received the following two DTRE-related issues
from different Collectorates and associations:-
(i)
In some cases, both prior to and after 07-07-2003, the DTRE approved
persons purchased certain input goods, whether or not approved under Annex
1(A) including packing materials from registered persons on payment of
sales tax and used the same in the manufacture of goods exported under
DTRE regime. After having exported the finished goods, they applied for
GST-refund (zero-rating) and customs duty drawback, which claims were
either declined or kept pending for want of Board‘s clarification.