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Sales Tax Instructions

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

Moreover, since the supplies are made under a General Agreement between the suppliers<br />

and Commercial Exporter/Manufacturer-cum-Exporter, for the removal of goods without<br />

payment of leviable sales tax, therefore, no input tax adjustment or input refund is<br />

permissible to the supplier to the extent of goods supplied under SRO 826(I)/98, dated<br />

21-7-1998.<br />

2. However, it is informed that the subject notification is under review by<br />

the Government of Pakistan and further operation of this notification has been suspended<br />

till the finalization of the review.<br />

[Issued by the C. B. R., Islamabad, under the signature of Mr.Muhammad Tahir,<br />

Secretary (STP), addressed to M/s. S. M. Law Associates, Karachi & copy to the Collector of<br />

<strong>Sales</strong> <strong>Tax</strong> (East) Karachi/ (West) Karachi/ Hub (Baluchistan)/ Hyderabad/ Multan/ Faisalabad/<br />

Lahore/ Gujranwala/ Rawalpindi/ Peshawar (AJ&K).] Copy of letter Ref.SML/1122/CBR, dated<br />

31-12-1998 is reproduced below:-<br />

C. NO.REF.SML/1122/CBR DATED 31 ST DECEMBER, 1999<br />

Member <strong>Sales</strong> <strong>Tax</strong>,<br />

Islamabad.<br />

SUBJECT:<br />

CLARIFICATION REGARDING INPUT TAX ADJUSTMENT ON SUPPLIES<br />

OF GOODS UNDER SRO 826(I)/98, DATED 21-7-1998<br />

With reference to above required clarification.<br />

Whether input tax adjustment is allowed on supplies of goods made by the registered<br />

manufacturers without payment of <strong>Sales</strong> <strong>Tax</strong> under SRO 826(I)/98, dated 21-7-1998, to those<br />

persons having special registration for export.<br />

We are of the view, these supplies made by the registered manufacturer to the commercial<br />

exporter falls under section ―4‖ (a) read with Clause (41) of Section 2 of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990,<br />

and according to that provisions, the registered manufacturer is entitled for refund of input tax in<br />

respect of said supplies.We shall be highly obliged of the above quarries / questions are attended<br />

to promptly, so to enable my client to pay the sales tax liabilities/submit the sales tax returns<br />

correctly.<br />

Thank you.<br />

For S. M. Law Associates,<br />

Shafqat. M. Sagar, Advocate.<br />

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

C. NO.3(84)STP/97 DATED 28 TH JANUARY, 1999<br />

SUBJECT:- DAEWOO PAKISTAN EXPRESS BUS SERVICE LTD.<br />

MAINTENANCE OF RECORD U/S 22 AND FILING OF SALES<br />

TAX RETURN U/S. 26 OF THE SALES TAX ACT, 1990 –<br />

CLARIFICATION REGARDING<br />

I am directed to refer to your letter No.Nil, dated 29-12-1998 on the subject cited<br />

above and to say that since M/s. Daewoo Pakistan Express Bus Service Limited have<br />

been registered as commercial importers under section 14 of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990,<br />

they have to keep prescribed records including those of the goods imported by them, as<br />

specified under section 22 of the Act, and are also required to submit monthly Returncum-Payment<br />

Challan to the designated branches of National Bank of Pakistan even if no<br />

sales / supplies of taxable goods are made to other commercial persons and all the<br />

imported items are consumed/used by the importers themselves.

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