Sales Tax Instructions

Sales Tax Instructions, 2009
the refund claim pertains to trading activity, the same appears inadmissible as the unit
failed to obtain separate registration for this activity.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Hameed Memon
Secretary (ST&FE-L&P), addressed to the Collector of Customs, Sales Tax & Federal Excise,
Multan.]
********
C. NO.1 (10) SIT/2005 DATED 11 TH APRIL, 2007
SUBJECT: ZERO RATING OF SALES TAX ON FISHING NET TYRE CORD
NYLON ROPE
I am directed to refer to Collectorate‘s letter No.SPMTSC/127/05-IV/III, dated
18.11.2005, and subsequent reminders dated 19.12.05, 13.03.2006 and 03.03.2007. On
the subject noted above.
2. The issue under reference has been examined in the Board. The Board
concern with the Collectorate‘s view that the benefit of Table in SRO 525(1)/2006 dated
05.06.2006 (or superseded SRO 621(1)/2005 dated 17.06.2005) can only be allowed to
articles of textile which fall in the specified heading. Articles such as fishing nets, tyre
cord, nylon or polypropylene ropes, or web slings are neither textiles nor articles thereof.
Although these items are classified XI of Pakistan Customs Tariff which is titled as
Textile and Textile Articles but the first rule for interpretation of PCT clearly states that
section and chapter titles are for case of reference only. For legal purpose classification is
to be determined according to terms of headings and notes. Accordingly, the aforesaid
items are not entitled to the benefit of SRO 525(I)/2006.
[Issued by the Government of Pakistan, Revenue Division, C. B. R., (ST&FE Wing),
Islamabad, under the signature of Mr. Abdul Hameed Memon (ST&FE) being addressed to the
Collector, Appreisement Collectorate, Custom House, Karachi.]
********
C. No. 3(1)ST-L&P/2006 DATED 11 TH APRIL, 2007
SUBJECT:
RAPID MAIL DISPOSAL COUNTER
I am directed to refer to the subject noted above and to say that important mails
are not disposed of within prescribed date due to late response from the Collectorates.
Accordingly, a rapid Mail Disposal Counter has been established at CBR, which shall
coordinate with dedicated resource persons in each Collectorate. The Counter shall
forward the mails to the concerned Collectorates via email. The resource person shall
ensure that the matter involving routine enquiries such as delays in some refund claims
shall be reported back on the same date. In other matters requiring some detailed scrutiny
the resource person shall ensure that the same is carried out expeditiously, whereas he
shall email the daily status of each mail pending to the counter. The Sales Tax BPM
Team shall also provide its inputs as well as pursue the pending matter with the
concerned resource person.