Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the Government of Pakistan, Revenue Division, Central Board of Revenue,
under the signature of Mr.Nawab Khan Secretary (STJ) addressed to all Collectors]
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C.NO.4(15)DTRE/2003 DATED 16 TH SEPTEMBER, 2004
SUBJECT:-
DTRE APPROVAL EXPORT REGISTRATION NO.W/007708
DATED 19-02-1957
Please refer to your letter No.Sl/MISC/14/2001-Exp.DTRE dated 21.08.2004 on
the subject noted above.
2. The contents of M/s. Sulemanji Esmailji & Son‘s request dated
15.07.2004 have been examined in the Board. Through SRO 490(I)/2003 dated
07.06.2003, the expression ―unfulfilled exports‖ was substituted with the words
―unutilized input goods‖ in rule 298 of DTRE Rules, 2001. The input goods in the subject
case have been imported prior to the above amendment, so retrospective benefit is not
ispo facto available. However, in order to resolve the genuine hardship in the subject
case, Board is pleased to condone, as a special case, the application of the expression
―unfulfilled exports‖ in the instant case subject to the fulfillment of other conditions of
the above Rules.
[Issued by the Government of Pakistan, Revenue Division, Central Board of Revenue,
under the signature of Mr. Ifitkhar Qutab, Chief (Duty Remission & Drawback), addressed to the
Collector of Customs, (Exports), Custom House, Karachi. Copy to the Director, Duty Suspension
Audit Office (DSAO), 10 th Floor, Customs House, Karachi and the K. S. Sulemanji Esmailji &
Sons (Pvt.)Ltd., Plot No.L/14, Block-21, F. B. Industrial Area, Scheme No.16, Off. Rashid Minhas
Road, Karachi with reference to their letter referred to above.]
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C. NO. 1(6)STP/96 DATED 17 TH SEPTEMBER, 2004
SUBJECT:-
DELEGATION OF POWERS TO ADDITIONAL COLLECTORS
FOR SANCTION OF REFUND CLAIMS ABOVE RS.1 MILLION
I am directed to refer to Board‘s letter of even number dated 08.09.2004 on the
subject cited above and to emphasize that all refund claims filed by commercial exporters
exceeding rupees one million in each case have to be sanctioned forthwith by an officer
not below the rank of an Additional Collector.
2. As regards the deficiency in STARR program in sanction of claims by
Additional Collectors, it is advised that the claim is to be processed by the processing
staff and routed through the Deputy Collector (Refund) for sanction thereof by the
Additional Collector, after his due satisfaction. For the purposes of computer generated
information including profiles and RPOs etc., necessary arrangements can be made at