Sales Tax Instructions

Sales Tax Instructions, 2009
not be available to the cases where declared (invoice) value is less than US$ 300 per LDT.
Calculation of sales tax in all such cases shall be made on the invoice value / dutiable value.
[Issued by the CBR, Islamabad, under the signature of Dr. Muhammad Zubair, Secretary
(ST&CE-Budget), addressed to Mr. Muhammad Ikhlaq Memon,
Chairman, Pakistan Ship-Breakers’ Association, Karachi and copy
endorsed to the Collector of Customs, Sales tax & Central Excise,
Quetta
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C. NO.2(1)STP/2000 (Pt-III)
DATED 15 TH FEBRUARY, 2005
SUBJECT:
REQUEST FOR ALLOWING REFUND ON CHAIN INVOICES
TO COMMERCIAL EXPORTERS.
I am directed to refer to the subject cited above and to say that a number of
commercial exporters have approached the Board for allowing sales tax refund on the
basis of continuous chain invoices in respect of different processes (weaving, dyeing,
etc.) which they have got done from other registered persons as these commercial
exporters do not have such facility available with them.
2. The requests have been examined in the Board. With a view to mitigate
the hardships faced by genuine exporters in this regard, the Board, in exercise of the
powers conferred under section 55 of the Sales Tax Act, 1990, is pleased to direct that all
such claims may be processed/disposed off by the Collectorates and sales tax refund
against continuous chain invoices be sanctioned to the commercial exporters, if the claim
is otherwise admissible and subject to cross-matching of invoices as well as verification
of documents (shipping bills, invoices, etc.) submitted by the claimants in support of their
claim through STARR.
[Issued by the CBR., Islamabad, under the signature of Dr. Muhammad Zubair,
Secretary (ST-L&P), addressed to the Collector, Customs, Sales Tax & Central Excise,
Hyderabad/Quetta/Multan, the Collector, of Sales Tax & Central Excise, Lahore/ Faisalabad/
Gujranwala/Rawalpindi/Peshawar, the Collector (Enforcement)/ (Hdqrs.)/ (Audit), and the
Collector, Large Taxpayers Unit (LTU), Karachi. Copy to M/s. Saania Fabrics, Faisalabad, with
reference to their letter dated 26.10.2005, M/s. Asia Fashion Textile, Karachi, with reference to
their letter dated 08.02.2005, M/s. Moin Dyeing Enterprises, Karachi, with reference to their
letter dated 09.02.2005, M/s. Saif Trade Services, Karachi, with reference to their letter dated
09.02.2005, M/s. Wasim & Shiraz Enterprises (Pvt.)Ltd., Karachi, with reference to their letter
dated 03.02.2005 and M/s. Rashid & Co., Advocates, Karachi, with reference to their letter dated
09.02.2005.]
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C. NO. 3(13)STP/2000 DATED 16 TH FEBRUARY, 2005