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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

I am directed to refer to your letter No. HEC/FIN Comm/05 dated 27.07.2005 on<br />

the subject cited above and to state that under SRO 527(I)/2005 dated 06.06.2005, all raw<br />

materials, components sub-components imported or locally purchased for use in<br />

manufacture of such plant and machinery which is chargeable to sales tax at the rate of<br />

zero percent, shall be zero-rated, subject to the conditions of the said SRO.<br />

2. In view of above, paper wrapped copper conductor (in the shape of<br />

copper strips wrapped with insulating paper) to be used for manufacture of different types<br />

of winding of power transformers, can be treated as raw material/component/subcomponent<br />

in terms of SRO 527(I)/2005 dated 06.06.2005 for zero-rating of sales tax.<br />

[Issued by the CBR, Islamabad, under the signature of Dr. Iftikhar Ahmad, Secretary<br />

(ST&FE-Budget), addressed to M/s Heavy Electrical Complex (Pvt.) Ltd., Hattar Industrial<br />

Estate, Distt: Haripur]<br />

********<br />

C. No. 1(33)STP/93 (Pt.) DATED 9 TH AUGUST, 2005<br />

SUBJECT:<br />

DOUBLE PAYMENT OF REFUND OF SALES<br />

TAX ON EXPORTS.<br />

I am directed to refer to the Collectorate of <strong>Sales</strong> <strong>Tax</strong> & Federal Excise,<br />

Faisalabad‘s letter C. No. Post Ref. Audit/06/2001/2280 dated 19 th July, 2005 on the<br />

subject cited above and to say that as a conscious policy decision, the Government had<br />

already allowed simultaneous payment of sales tax refund on the basis of input tax<br />

invoices as well as sales tax rebate under respective customs notification during the<br />

period from 01.07.1996 to 30.09.1996, subject to the condition that the relevant standard<br />

notification did not debar availability of zero-rating. Since the relevant standard<br />

notification did not envisage any such bar, simultaneous payment of sales tax refund and<br />

rebate was admissible.<br />

2. The decision was also conveyed to all field formations of CBR vide<br />

Board‘s letter C. No. 3(145) Rebate/96 dated 22.09.1996 and again vide Board‘s letter C.<br />

No. 3(75)STP/96 dated 29.09.1996. Copies of the two letters are enclosed for the ease of<br />

reference.<br />

3. In view of above, the Collectorate is advised that all the cases pertaining<br />

to the period from 01.07.1996 to 30.09.1996 shall also be withdrawn from the respective<br />

Adjudication/Appellate forum or the Court of law, as the case may be.<br />

[Issued by the CBR, Islamabad, under the signature of Dr. Iftikhar Ahmad, Secretary<br />

(ST&FE-Budget), addressed to Mr. Shafqat Mehmud, Collector, Collectorate of <strong>Sales</strong> <strong>Tax</strong> &<br />

Federal Excise, Faisalabad and copy endorsed to all Collectors of <strong>Sales</strong> <strong>Tax</strong> & Federal Excise for<br />

information and necessary action.<br />

********<br />

C.NO. 3(17) STP/2001 DATED 11 TH AUGUST, 2005

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