Sales Tax Instructions

Sales Tax Instructions, 2009
West Frontier Province between the 1 st July, 1991, and the 30 th June, 1996, shall be exempt from
the tax payable under the said Act for a period five years from the date the industry is setup.
Explanation. -- For the purpose of this Notification, the expression ―Setup‖ shall mean the date
on which the industry goes production including trial production, which date shall be intimated, in
writing, by an intending manufacturer to the Assistant Collector of Sales Tax having jurisdiction
in the area at least fifteen days before commencing such production.
[Issued by the Federal Government , under the signature of Mr. Muhammad Zafeer
Abbasi, Deputy Secretary, vide Ex. Ord., Gaz. Of Pak. 1991, Pt.II, P. 1097. File C. No.2(3) St-
T.II/91.]
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C. NO.1(40)GST-I/91 DATED 15 TH APRIL, 1992
SUBJECT:- FIXED CAPACITY TAX ON PROCESSED FABRICS
I am directed to refer to a large number of representations received in the Central
Board of Revenue on the above subject from the following Associations:-
(i)
(ii)
(iii)
All Pakistan Textile Processing Mills Association, H-16, Textile Avenue,
SITE, Karachi.
Haji Abdul Khatri, Founder Chairman All Pakistan Textile Processing
Mills Association, H-16, Textile Avenue, SITE, Karachi.
M/s. Pakistan Readymade Government Manufacturers & Exporter‘s
Association, Shaheen View Building, Block No.VI, P.E.C.H.S., Shahrahe-Faisal,
Karachi.
2. Meetings were also held by the Member (Sales Tax) and Director general
(Capacity) with the representatives of these Associations wherein the issue relating to
calculation of exports made by a manufacturer from his factory during the preceding
financial year, was discussed at length. After thorough examination of all aspects of the
subject matter. Central Board of Revenue is pleased to clarify that exemption granted to
locally produced processed fabrics under SRO 782(I)/91 dated 17th August, 1991 shall
be available to the manufacturer who has exported, in his own name, more than 50% of
his total production including:-
Made-up of processed fabrics direct from his factory; and
Processed fabrics removed from the factory and after further processing exported
in the name of the same manufacturer.
[Issued by the CBR., Islamabad, under the signature of Mr. Abdul Sattar Aora, Second
Secretary (GST-I), addressed to the Collector of Customs, Central Excise and Sales Tax,
Peshawar/Hyderabad/ Rawalpindi/uetta/Multan and the Collector, Central Excise & Sales Tax
Lahore/Karachi.]Copy of Notification No. SRO 782(1)/91, dated 17 th August, 1991 is reproduced
below:-
Notification No.SRO 782(1)/91, dated 17 th August, 1991. -- In exercise of the powers
conferred under section 13 of the Sales Tax Act, 1990, and in suppression of the Ministry of