Sales Tax Instructions

Sales Tax Instructions, 2009
19 Grant of permission of 16
(Sixteen) Second hand
used Sulzer Brand Shuttle
Looms imported vide B/E
IGM No.778/2001 dated
10.05.2001 Index No.77
(Machine No.107685 dat
ed 26.05.2001) under
SRO 369(I)/2000 dated
17.06.2000 R/W SRO
987 (I)/99 dated
30.08.1999.
20 Issuance of Installation-
Cum-Production Certificate
for ―Fork Lift Truck‖
21 Issuance of Installation –
Cum-Production Certificate
for ―Fork Lift
Truck‖.
22 Sales Tax Budget
Instruction 2003-2004.
23 Furnishing of Indemnity
Bond under SRO 987(I)/
99, dated 30.08.1999.
24 Release of moritz 200
mixing machiner without
payment of sales tax vide
sro 987(I)/99 dated
30.08.1999 imported by
m/s roche pakistan
limited vide IGM B/L
No.HLCUBSl 20504330.
25 Release of Moritz 200
mixing machine without
payment of sales tax vide
SRO 987(I)/99 dated 30-
08-1999 imported by
M/s. Roche Pakistan ltd.
vide IGM b/l No.
HLCUBSL 0205043.
[See also C. No 3(9) STP
C. No. 3(9) STP/
99(Pt-I), dated
18 th Feb., 2002.
Sales Tax Ruling/
Instruction No.
36/ 2002, dated
3 rd May, 2002.
Sales Tax Ruling/
Instruction No.
47/ 2002, dated
12 th June, 2002.
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
Sales Tax Ruling
/Instruction No.
18/ 2003, C.No.3
(9)STP/99(VolI),
dated.30 th July,
2003.
C. No. 3(9) STP
/99 (Vol-II)
dated 1 st January,
2004
C. No. 3(9) STP
/99 (vol-II)
dated 1 st
February, 2004
SRO 987(I)/99 is
independent & may not be
linked with other Customs
notifications.
No benefit of SRO 987
(1)/99 for fork lift truck as
it is not classified as plant
and machinery.
Benefit of SRO 987(1)/99
not necessarily admissible
to Fork Lift Truck.
Instructions regading plant/
machinery/equipment.
The indemnity bond under
SRO 987(I)/99 to be
submitted to Collector in
whose jurisdiction the
machinery is supplied or
imported.
Under SRO 987(I)/99, an
importer binds himself to
pay sales tax so exempted
along with additional tax in
case of his failure to fulfill
the conditions whether such
failure is voluntary and
deliberate or involuntary.
Since machinery is not used
in the manufacture of
taxable goods under
condition (4) of paragraph 2
of SRO 987(I)/99, the
importer may deposit the
amount of sales tax
involved on the machinery
along with additional tax.
799
816
827
906
921
969
992