Sales Tax Instructions

Sales Tax Instructions, 2009
against exports of gold
jewellery.
17 Complaint regarding mis
use of exemption of custo
ms duty etc., on raw mate
rials used in the manufact
ureof exportable jewellry.
18 Requirement of M.R. No.
on exports made from
/99, dated 2 nd
March, 2000
C. No. 3(19) STP
/99, dated 15 th
March, 2000
C. No. 3(43) STP
/97(Pt-I), dated
30 th March, 2000.
without payment of ST for
exports of gold jewellery.
Collector to get the
accounts/ stocks/inventories
of all jewelers audited
starting with M/s. Nau
Rattan Exports.
M.R. No. or AWB as
conclusive proof of export.
542
546
Lahore through Pakistan
Railways.
19 Request for permission to
export ―Pakistani Trac
tors second hand/ used.
20 Clarification in respect of
charge of further tax
C. No. 1(7)WHT/
2000, dated 12 th
April, 2000.
C. No. 2(4)S TP /
99, dated 13 th
April, 2000.
Export of second
tractors to CIS States.
hand
Further tax on exports to
Afghanistan leviable.
549
549
under section 3(1A) of
the Sales Tax Act – on
export to Afghanistan via
land route.
21 Export to Afghanistan via
land route.
22 Import of raw material
against export of gold
C. No. 2(4) STP
/99, dated 9 th
May, 2000
C. No. 3(19) STP
/99, dated 9 th
June, 2000.
Zero-rating not admissible
on goods exported via land
route to Afghanistan. Refun
d if paid may be recovered.
ST exemption on import of
goods meant for export of
jewelry.
568
573
jewelry.
23 Clarification regarding
registration as exporter
(Annum Marbles).
24 Count variations in
purchase invoices and
C. No. 3(62) STP Enrolled persons can export
/97(Pt-2), dated goods at zero-rate but
4 th May, 2001. cannot claim refund.
C. No. 2(7) STP/ Count variation of + 4 to
99, dated 22 nd be ignored for exports.
693
699