Sales Tax Instructions

Sales Tax Instructions, 2009
oil.
84 Levy of Federal Excise
Duty at import stage on
edible oil and vegetable
ghee including cooking
oil. vide SRO 24(I)/2006
dated 07-01-2006 –
clarification regarding.
85 Clarification in respect of
notification No. SRO
24(I)/2006 dated 07-01-
2006 relating to edible
imports.
86 Clarification in respect of
notification No. SRO
24(I)/2006 dated 07-01-
2006 relating to edible
imports.
87 Extension in date for
filing of monthly federal
excise return.
88 Payment of federal excise
duty on vegetable ghee /
cooking oil produced
from locally procured
edible oils.
89 Special procedure for
payment of sales tax by
commercial importers on
10% value addition.
90 Special procedure for
payment of sales tax by
commercial importers on
10% value addition.
91 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.
local manufacturing stage.
Federal Excise FED levied @ Rs.1 per Kg
General Order 01 at import stage on edible
of 2006
/cooking oil/crude palm oil.
C. No. 1(3) CEB Exporters are entitled to
/2004 dated 19 th draw back of FED paid at
January, 2006 import stage. Adjustment of
inputs not admissible.
C. No. 1(3) CEB Benefit of SRO 24(I)/2006
/04 dated 11 th not extended who are not
March 2006 manufacturers of edible oils
(soap, oleo-chemicals).
C. No. 1(3) CEB
/04 dated 11 th
March 2006
C. No. 1(3) CEB
/04 (Pt) dated 11 th
March 2006
C. No. 1(3) CEB
/04 dated 13 th
March 2006
C. No. 3(12) ST-
L&P/2004 dated
14 th March, 2006
C. No. 5/24-STB
/2005 dated 30 th
March, 2006
C. No. 3(9) STP
/99 dated 1 st
April, 2006
If product manufactured
from imported edible oils is
other than the one mention
ed in column (2) of SRO
24(I)/2006 the product is
liable to sales tax.
The Board allows filing of
FE return by manufacturers
of edible/cooking oil for the
month of January 2006, as
due on 15-02-2006, by the
15 th March 2006.
Manufacturers of cooking
oil/vegetable ghee shall file
a separate monthly return in
VAT mode regarding fini
shed product manufactured
from local edible oils.
CARE to ensure payment
of sales tax on value
addition from commercial
importers.
% minimum value addition
be ensured from 16385
registered commercial
importers.
Since machinery is not used
in manufacture of taxable
goods under SRO 987(I)
/99, the importer may
deposit the amount of sales
tax involved on the machi
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