Sales Tax Instructions

Sales Tax Instructions, 2009
ANNEX-II
APPLICATION FOR REMOVAL OF TAXABLE GOODS WITHOUT PAYMENT OF SALES
TAX FOR FURTHER PROCESSING
Name and address of the registered person………………………………………
Sales Tax Registration No……………….……………………………………...
Name and address of the consignee……………………………………………..
No. & date of Transport Permit…………………………………………………
No. & date of Bond………………………………………………………………
DETAILS OF GOODS BEING REMOVED UNDER BOND
Description No. of Quantity Marks & Value Amount of
of Goods Packages
Numbers
sales tax
involved
1 2 3 4 5 6
DETAILS OF INPUTS CONSUMED IN THE MANUFACTURE OF GOODS BEING REMOVED
UNDER BOND
No. & date of tax
invoice / bill of
entry
Description of
raw materials
Quantity Value Amount of input
tax
1 2 3 4 5
Signature of registered person
or authorized person
Name………………………...
Designation………………….
Date………………….
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Wadood Khan. Chief (Sales
Tax), vide Ex. Ord. Gaz. Of Pak., 1992, Pt. II. P. 259. File C No.1(3)GST-I/91.]
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C. NO.11(35)/91-STR DATED 21 ST MARCH, 1992
SUBJECT:- LEGAL INTERPRETATION OF RELEVANT PROVISIONS OF
AMENDED SALES TAX ACT, 1990
I am directed to refer to your C. No.1(140)CE- C&I/91/1365 dated 14-12-1991
on the above cited subject.
2. The matter has been examined and it has been concluded that keeping in
view the provisions of clause (f) of subsection (2) of section 33 of the Sales Tax Act,
1990, a non-registered person making a taxable supply without a tax invoice cannot be
penalized under clause (a) of subsection (2) of section 33 of the Act.