Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the Government of Pakistan, Revenue Division, Central Board of Revenue,
Sales Tax & Federal Excise Wing, Islamabad, under the signature of Mr. Abdul Hameed Memoni,
Secretary, (ST-&FE-L&P), addressed to the Collector of Sales Tax & Federal Excise, Lahoreand
copy to M/s. A. F. Ferguson & Co.]
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C.No.1(3)CEB/04 (Pt) DATED 12 TH MARCH, 2007
SUBJECT:
FEDERAL EXCISE DUTY & SALES TAX (EDIBLE OIL
PRODUCTS).
I am directed to refer to your letter ref. BT 1855 dated 19.02.2007 on the subject
noted above.
2. The issue regarding payment of FED / Sales Tax by the retailers /
wholesaler of edible oil products as mentioned in SRO 24(I)/2006 dated 07.01.2006 has
been examined in the Board. In this regard, it is highlighted that under Federal Excise
Act, 2005, excise duty is payable by manufacturers and importers. This levy does not
extend to distributors / retailers. Moreover, under S. No. 24 of the Table 1 of Sixth
Schedule whereby Ghee / vegetable oil have been exempted from payment of sales tax if
the FED is charged and paid on the same, as if it were a tax under section 3 of the Sales
Tax Act, 1990. Accordingly, if FED is paid by a manufacturer on ghee / oil in the
aforesaid manner, the said ghee / oil would be entitled to the said exemption as at S.No.
24 of Sixth Schedule, when the same is supplied by the subsequent suppliers in the
supply chain i.e. wholesalers, dealers etc.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Hameed Memon
Secretary (ST&FE-L&P), addressed to M/s A.F Ferguson & Co., Karachi.]
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C.No.3(1)ST-L&P/2006 (Pt) DATED 14 TH MARCH, 2007
SUBJECT: CLARIFICATION IN SRO. 565(I)/2006 DATED 05.06.2006.
I am directed to refer to the subject noted above.
2. M/s. Premier Formica Industries Ltd, approached the Board, seeking
clarification in respect of the responsibility of issuance of consumption certificate under
SRO. 565(I)/2006 dated 05.06.2006. It was informed by them that RTO was refusing to
issue consumption certificate on the ground that SRO. 29(I)/2007 dated 10.01.2007 does
not envisage any such function for RTOs.
3. The issue was examined in the Board. The attention is invited to section
18 of the General Clauses Act, 1897, which provides that laws / provisions referring to a
certain functionary shall also be applicable to the successors of that functionary.
Similarly, the functions as assigned through a notification or order to any of the officers
of sales tax empowered under SRO. 1160(I)/1996 dated 06.10.1996 will now be
performed by the officers referred to in SRO. 29(I)/2007 dated 10.01.2007, in relation to