Sales Tax Instructions

Sales Tax Instructions, 2009
12 Meeting at the CBR offi
ces, Islamabad between
the honourable Chairman
CBR and office bearers/
delegation members
PVM A dated 26 th March
2004
13 Sales Tax Budget
Instructions 2004-2005.
14 Detailed minor head for
receipts of central excise
duty collected in the vatmode.
15 Minutes of the meeting
held in Central Board of
Revenue on 9 th
September, 2004.
16 Clarification regarding
SRO 335(I)/2004 dated
24.05.2004.
17 Levy of federal excise
duty at import stage on
edible oil and vegetable
ghee including cooking
oil vide SRO 24(I)/2006
dated 07-01-2006.
18 Levy of federal excise
duty at import stage on
edible oil and vegetable
ghee including cooking
oil.
19 Refund claims of
members of PVMA..
20 Sales tax refund to
PVMA members.
C. No. 3(18) M
(Audit)/02, dated
13 th April, 2004
C. No. 1/33-STB
/2004, dated 13 th
June, 2004
C. No. 4(80) STB
/98 (Retail),
dated 30 th June,
2004
C. No. 3(1)ST-
L&P/2004 dated
8 th October, 2004
C. No. 1/42-STB
/2004 dated 4 th
January, 2005
C. No. 1(3) CEB
/2004 dated 13 th
January, 2005
C. No. 1(3) CEB/
2004 dated 14 th
January, 2005
C. No. 3(1) ST-L
&P /2004 dated
1 st Feb., 2005
C. No. 3(1) ST-
L&P/2004 dated
9 th March,2005
The sales value for ghee
manufactured/sold during
the year 30 th June, 2003 be
fixed on a basis of 17 ½ %
value addition.
Instructions related to
exemption on cooking oil.
Head of account for receipt
of central excise duty in
VAT mode on vegetable
ghee and cooking oil.
15% minimum value
addition agreed with
PVMA is applicable only
for a period of two financial
years ending June, 2004.
Relief/refund of ST @ 10.5
%/MT on oil seeds paid at
import stage was allowed to
absorb burden of unadjus
ted sales tax attributeable
towards meal, which was
zero rated.
Items under PCT 1516.
1000 imported for use in
ghee edible oil sectors are
chargeable to FED at Re.1
per kg at import stage in
addition to 15% FED.
FED at @ Re. 1/kg at
import stage, levied on com
mercial & industrial impor
ters in lieu of duty payable
on value addition at local
manufacturing stage.
Principle of FIFO should
not apply to the extent of
old refund claims filed by
the members of PVMA.
The period between
15.06.2002 to 30.06.2002 is
to be included to settle the
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