Sales Tax Instructions

Sales Tax Instructions, 2009
No.8(3)/99-Exp-III dated 18.12.1999. Mr. Niaz Muhammad Khan, S.O Ministry of Commerce
Islamabad with reference to O.M. No.8(3)/99-Exp-III dated 18.12.1999. SA to Chairman, C.B.R.,
Islamabad with reference to Office Order C.No.4(24)Admn.I/99 dated 21.12.1999 for information
please.]
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C. NO.3(19)STP/99 Dated 2 nd March, 2000
SUBJECT:-
IMPORT OF RAW MATERIAL AGAINST EXPORTS OF GOLD
JEWELLERY
I am directed to refer to Export Promotion Bureau Karachi‘s letter U.O. Note
No.6/2/OPD/G&J/99, dated 22-02-2000 and letter dated 22-02-2000 received from M/s.
Nau Rattan Exports, Karachi (Sales Tax Registration No.12-00-2007-005-46) and to state
that in exercise of powers conferred under section 60 of the Sales Tax Act, 1990, the
Federal Government is pleased to allow M/s. Nau Rattan Exports, Karachi to take
delivery of goods imported under I.G.M. No.96/2000 dated 19-01-2000 index No.171
and B/L No.34005-569055 and B/E Machine No.66109, dated 26.01.2000 without
payment of sales tax subject to the following conditions:-
i) The importer is registered under the Sales Tax Act, 1990.
vii) The goods shall be cleared only through the Collectorate of Customs
(Appraisement), Karachi.
viii) The goods are otherwise (for the purpose of exemption of customs duty)
covered under notification SRO No.592(I)/97, dated 07.08.1997.
ix) The use/consumption of the goods for the purpose of export shall be duly
accounted for in terms of EPB‘s notification SRO 131(KE)/96, dated
22/11/1996.
x) The importer shall at the time of clearance of goods, furnish an
undertaking to the satisfaction of the Collector of Customs
(Appraisement Karachi) for the accountal of the goods in terms of EPB‘s
above mentioned notification and forthwith payment of sales tax in case
of any violation or default.
xi) Any breach or violation of this order shall attract the penal provisions of
the Sales Tax Act, 1990.
2. All details of the clearance of the goods and the subsequent actions shall be
initiated to the Collector of Sales Tax in whose jurisdiction the importer is registered.
[Issued by the CBR, Islamabad, under the signature of Mr. Iftikhar Qutab, Secretary
(STP), addressed to M/s. Nau Rattan Exports, Karachi and copy to the Collector of Customs
(Appraisement), Karachi & Vice Chairman, EPB, Karachi.]
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