Sales Tax Instructions

Sales Tax Instructions, 2009
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C.NO.4 (6) DTRE/2003 DATED 9 TH OCTOBER, 2004
SUBJECT:-
AUDIT OF DTRE CONSIGNMENTS
The Central Board of Revenue vide its letter of even number dated 13-05-2004
(copy enclosed) had earlier clarified that DTRE audits can be undertaken, conducted and
monitored only by the Duty Suspension Audit Office (DSAO) in coordination with the
Collectorates of Sales Tax with reference to notification SRO 595(1)/2002, dated 04-09-
2002 where under sales tax audit staff has specifically been empowered to do audit of
DTRE cases under the overall supervision of the Director (DSAO).
2. While regular DTRE audit regime falls in the jurisdiction of DSAO as
aforesaid, no restriction or bar has, however, been specified or imposed for the Collectors
of Customs, who issue DTRE approvals to undertake any legal action including physical
verification of goods or enquiry for any legal purposes in cases where they have reasons
to believe that the DTRE approved persons have abused/violated any condition of the
Rules.
3. The Collectors will, however, ensure that no unnecessary verification /
enquiries, etc. are initiated and no undue inconvenience is caused or unjustified problems
are created in respect of genuine DTRE users/exporters.
[Issued by the C.B.R., under the signature of Mr. Iftikihar Qutab, Chief (Duty Remission
& Drawback), addressed to the Collector, Collectorate of Customs, Peshawar/ Rawalpindi/
Sambrial /Appraisement/ Preventive /Exports/Port Bin Qasim and the Collector, Collectorate of
Customs, Sales Tax & Central Excise, Multan/ Faisalabad/ Hyderabad/ Quetta.]. Copy along with
a copy of Board‘s above referred letter dated 13-05-2004 to the Collector, Customs Lahore with
reference to his letter NO.1/AIB/15/2004 dated October, 2004, the Collector, Collectorate of Sales
Tax, Peshawar/ Rawalpindi/ Lahore/ Gujranwala/ Faisalabad/ Karachi (Headquarter/ Audit/
Enforcement), the Director (DSAO), Cust9oms House, Karachi and the Director (IOCO), Customs
House, Karachi.
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C. NO. 3(6)STP/96 DATED 9 TH OCTOBER, 2004
SUBJECT
SALES TAX ON COTTON SECTOR
I am directed to refer to subject cited above and to say that Board has taken a
serious view of the news that a number of oil extracting units are supplying cottonseed oil
without sales tax registration. For the purposes of evasion of sales tax on cottonseed oil,
the oil extractors are most likely to press the cotton ginners to supply cottonseed without
issuance of invoices, which will invariably result in non-documented supply of ginned