Sales Tax Instructions

Sales Tax Instructions, 2009
held in the Board on 08-03-2006. The PVMA has now requested the Board to condone
the delay in filing of the return.
2. Since, the default was not willful, therefore, the Board in exercise of the
powers conferred under subsection (2) of section 43 of the Federal Excise Act, 2005, is
pleased to allow filing of the said return for the month January 2006, as due on 15-02-
2006, by the 15 th March 2006.
[Issued by the Government of Pakistan, Central Board of Revenue (Revenue Division),
(Sales Tax & Federal Excise Wing) under the signature of Mr.Abdul Hameed Memon, Secretary
(ST-L&P), addressed to the Collector, Large Taxpayers Units, Karachi/ (Audit), Lahore.
(Enforcement), Lahore, the Collector, Collectorate of Sales Tax & Federal Excise, Peshawar/
Rawalpindi/ Faisalabad/ Gujranwala/ Lahore/ (Hqrs)/ (Audit)/ (Enforcement), Sales Tax House,
Karachi and the Collector of Customs, Sales tax & Federal Excise, Multan/ Hyderabad/ Quetta.
Copy to Pakistan Vanaspati Manufacturers‘ Association, Islamabad.]
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C. NO. 1(3)CEB/04 DATED 13 TH MARCH 2006
SUBJECT:- PAYMENT OF FEDERAL EXCISE DUTY ON VEGETABLE
GHEE / COOKING OIL PRODUCED FROM LOCALLY
PROCURED EDIBLE OILS
Please refer to your letter no.PVMA/1585/2006 dated 09-03-2006, on the above
noted subject.
2. The Board is pleased to agree with your proposal that the manufacturers
of cooking oil / vegetable ghee shall file a separate monthly return in VAT mode as being
filed previously, in respect of the finished product manufactured from the local edible
oils. This return will also reflect supplies of other sales taxable bye products. The return
in respect of product manufactured from imported product, on which fixed FED has been
levied under SRO 24(I)/2006, has already been prescribed vide Federal Excise General
Order No.01 of 2006 dated 19-01-2006. It is further clarified that where no input tax
adjustment can be made against the letter, such adjustment against product manufactured
from local oils can be made by apportionment of common inputs in accordance with
values of the oil / ghee supplied as manufactured from local and imported oils.
3. This arrangement is on provisional basis and will be followed till further
orders are issued by the Board.
[Issued by the Government of Pakistan, Central Board of Revenue (Revenue Division),
(Sales Tax & Federal Excise Wing) under the signature of Mr.Abdul Hameed Memon, Secretary
(ST&FE-L&P), addressed to M/s. Pakistan Vanaspati Manufacturers‘ Association, Islamabad.
Copy to the Collector, Collectorate of Sales Tax & Federal Excise, Peshawar / Rawalpindi/
Faisalabad/ Gujranwala/ Lahore/ (Hqrs.)/ (Audit)/ (Enforcement), Sales tax House, Karachi, the