Sales Tax Instructions

Sales Tax Instructions, 2009
29 Procedure for issuance of
sales tax invoice by
manufacturers of edible
oil / ghee. [See also C.No.
1(3) CEB/ ated 23 rd
January, 2008]
30 Determination of input /
output ratio for cooking
oil / vegetable ghee
31 Value addition on supply
of vegetable ghee/cooking
oil for the preceding
one and half years i.e.
from 1 st July 2004 to 31 st
December 2005.
32 RBD Palm Oil – local
refineries.
33 Clarification on sales tax
issue.
34 Value addition on supply
of vegetable ghee/cooking
oil for the preceding
one and half years i.e.
from 1 st July 2004 to 31 st
December 2005.
35 Constitution petition Nos.
1473, 1474 and 1479/06
filed by ghee / oil mills in
C. No. 1(3) CEB
/04 dated 20 th
April, 2006
C. No. 1(3) CEB/
04 (PT) dated
25 th April, 2006
C. No. 1(3) CEB
/04(pt) dated 23 rd
June, 2006
C. No. 1(3) CEB
/2004 (pt) dated
30 th June, 2006
C. No. 1(3) CEB
/2004 (Pt) dated
27 th July, 2006
C. No. 1(3) CEB
/04(pt) dated 5 th
August, 2006
C. No. 2 (2) STJ
/06 dated 18 th
November, 2006
Sindhi High Court.
36 Request for clarifications. C. No. 1(3) CEB
/2004 (Pt) dated
from local edible oils.
Invoice of cooking oil/ ghee
should mention the amount
of duty separately indicat
ing the total value of supply
and component of excise
duty (at import stage @
15% as well as Re.1/kg.)
No input tax adjustments on
ghee/oil manufactured from
imports subject to FED at
Re.1/kg is allowed.
However, repayment is
allowed on export.
Arrears on ghee/ oil to be
collected at Re 0.75 per kg
from 1.07.04 to 30.6.05 and
at Re 1.00 per kg from
1.7.05 to 31.12.05 on
account of value addition at
manufacturing stage.
Since the imported crude
palm oil is subject to fixed
FED at Re.1/kg no further
payment of FED/ST is
required if such RBD palm
oil is supplied to ghee/
cooking oil manufacturers.
Input tax adjustment is not
available against ST paid
on tinplate, utilities etc. and
FED paid at import stage @
15% & Re1/kg on oils.
Arrears on ghee / cooking
oil to be collected at Re
0.75 per kg from 1.07.04 to
30.6.05 and at Re 1.00 per
kg from 1.7.05 to 31.12.05
on account of value.
Past liability of the ghee/oil
units for the period
1.7.2004 to 31.12.2005
challenged by some units.
Sales tax is chargeable on
palm fatty acid, soap and
1345
1347
1394
1401
1412
1416
1438
1477