Sales Tax Instructions

Sales Tax Instructions, 2009
The item has been chargeable to sales tax w.e.f. 16.08.1999 (copy of Board‘s letter of
even number dated 21.11.2001 enclosed). You are therefore advised to pay sales tax on
all supplies of this product accordingly.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), being addressed to M/s.Stiefel Laboratories Pakistan (Pvt,.)Ltd., 2K-1,
Model Town, Karachi.]
********
C. NO. 3(65)STP/97 (VOL-1) DATED 5 TH DECEMBER, 2001
SUBJECT:-
PENDING REFUND OF INPUT TAX PAID ON YARN
I am directed to refer to your letter C. No.Coll.Off/Misc/2001/2342, dated 31 st
May, 2001, on the above subject and to say that the Collector‘s view that the principle of
continuous chain tax invoices was introduced only with SRO 417(I)/2000, dated
20.06.2000 is correct.
2. Since the case of the football manufactures pertain to the period prior to
SRO 417(I)/2000, equity demands that the same treatment be given to football
manufacturers who purchased yarn and got lining fabric woven from their parties, as was
being given to other exporters at the time. The Collector may therefore, process such
refund cases merits. However, if any cases have been rejected through orders-in-original,
the concerned parties may go in appeal against such orders.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to the Collector, Collectorate of Sales Tax and Central Excise,
Gujranwala.]
********
C.No.3(29)STP/2000 DATED 5 TH DECEMBER, 2001
SUBJECT:- ZERO-RATING OF HAND-KNOTTED CARPET RULES, 2001.
I am directed to refer to the subject cited above and to say that the Federal
Government has notified the Zero-rating of Hand-Knotted Carpet Rules, 2001, vide
SRO.806(I)/2001, dated 28 th November, 2001. These rules have been issued to prescribe
a procedure for zero rating of carpets sold by the registered persons to foreign nationals,
against payment in foreign currency through their credit cards. Rule 5 of the said Rules
prescribes that the export of carpets as personal baggage by such foreign nationals shall