Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to the Board‘s letters issued under C. No. 3(145) Rebate/96
dated 22.09.1996 and C. No. 3(75)STP/96 dated 29.09.1996 (Copies enclosed) regarding
the subject cited and above and to say that in terms of the said letters the exporters were
allowed to claimed refund of sales tax on exports made during the period from
01.10.1996 to 31.12.1996 through zero-rating (input credit against sales tax invoices) as
well as through the system of drawback under the relevant standard notifications,
provided that the relevant rebate notifications did not have the condition of ―not being
admissible‖ in cases where zero-rating is availed. Since, there was no such condition in
standard notifications, the exporters, during the said period were entitled to claims sales
tax refund/rebate simultaneously from the concerned Exports Collectorate as well as from
the concerned Collectorate of Sales Tax.
2. In view of above, it is clarified that the exporters are liable to pay only
such amount of sales tax refund which was claimed in excess of the input tax actually
paid by them against import/procurement of raw materials used in further manufacture of
goods, which were subsequently exported.
3. In order to determine the amount payable by the exporters on this
account, the committees constituted in this regard comprising trade representatives,
concerned exporters Association‘s representative and concerned Additional Collector of
Sales Tax shall examine each case separately and convey their findings to the concerned
Adjudication Collectorate to finalize/ adjudge the liability accordingly.
4. The amount so determined after scrutiny by the Committee shall be
treated as final liability against the relevant exporter and after payment of adjudged
liability on account of principle tax, the case be referred to the Board for waiver of
additional tax and penalty, as adjudged by the Adjudicating Authority.
5. The aforesaid exercise should be completed on TOP PRIORITY and a
detailed report regarding the cases settled down be sent to the Board 30 th November,
2004 positively.
[Withdrawn vide C. No.1 (33)STP/93(Pt) dated 23 rd April, 2005]
[Issued by the C.B.R., Islamabad, under the signature of Dr. Muhammad Zubair,
Secretary (ST & CE-Budget), addressed to the Collector, Customs, Sales Tax & Central Excise,
Hyderabad/ Quetta/ Multan, the Collector, Collectorate of Sales Tax & Central Excise, Lahore/
Faisalabad/ Gujranwala/ Rawalpindi/ Peshawar, the Collector, (Enforcement) / (Hdqrs) / (Audit),
Sales Tax House, Karachi and the Collector, Large Taxpayer‘s Unit (LTU, Karachi. Copy to the
Member (Legal), Central Board of Revenue, Islamabad for kind information and all Collectors of
Customs, Sales Tax & Central Excise (Adjudication) for information and necessary action.]
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C.NO. 1(26) STAS/ 2004 DATED 8 TH NOVEMBER, 2004
SUBJECT:-
SUSPENSION OF SALES TAX AUDIT