Sales Tax Instructions

Sales Tax Instructions, 2009
(xi)
(xii)
(xiii)
No abatement of sales tax on any goods lost or damaged in transit shall be
allowed.
In case the goods are chargeable both to Central Excise Duty and Sales
Tax, the procedure prescribed under the Central Excise Rules, 1944 shall
apply.
The Collector of Sales Tax on an application made to him by the registered
person, if satisfied that the conditions laid down in the Bond executed have
been fully met and there is no liability pending shall discharge such Bond.
BOND
ANNEX-I
Bond to be entered into by a registered person to carry into effect the purpose of
removal of taxable goods without payment of Sales Tax for supply to Duty Free Shops,
Jinnah Terminal, Quaid-e-Azam Airport, Karachi
(Delete the letters and words not applicable)
I We ___________________________________ of __________________
hereinafter called the obligor(s) am / are jointly and severally bound to the President, in
the sum of _________________________ rupees to be paid to the President for which
payment I / We jointly and severally bind myself / ourselves and my / our legal
representatives.
The above bounded obligor(s) having been permitted to remove from time to time
goods without payment of sales tax for supply to Duty Free shops, Karachi.
Whereas, the Collector of Sales Tax has required the obligor(s) to deposit as
guarantee for the amount of this bond, the sum of ______________________ rupees as
hereinafter mentioned of a total face value of ________________________ rupees
endorsed in the Collector‘s favour namely ________________________ the bank or
insurance guarantee No. _____________ dated ____________ rupees and whereas, the
obligor(s) has / have furnished such guarantee by depositing with the Collector the bank
or insurance guarantee as aforementioned.
The condition of this bond is that if the obligor(s) and his / their legal
representatives shall observe all the provisions of Sales Tax Act, 1990 and the rules made
thereunder:
And if all dues, whether sales tax or other lawful charges which shall be
demandable on the goods removed for supply to Duty Free Shops paid by the obligor(s)
and his / their legal representative into the treasury within 10 days of demand thereof
being made in writing by the said officer of sales tax :
This obligation shall be void.