Sales Tax Instructions

(v)
(vi)
(vii)
Sales Tax Instructions, 2009
The value declared by the manufacturers should ordinarily be accepted
unless there is evidentiary proof to the contrary.
The manufacturer may clear the goods at any time of the day and night.
Copies of prescribed clearance documents be sent to concerned Circle
Office within a week.
[Rescinded vide Sales Tax Circular No. 1 of 1996 dated 15.07.1996]
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C. NO.16(4)-STT/82 DATED 11 TH OCTOBER, 1994
SUBJECT:- LEVY OF SALES TAX ON MANGO PULP
I am directed to refer to the Collectorate of Customs, CE and ST. Multan‘s letter
No.IV-D(8)Const/ST/280/92/5272, dated 6 th June, 1994 on the above subject and to say
that the classification of Mango Pulp described in the above quoted letter has been
considered in the Board and it is observed that it is classifiable under Chapter 8 of the
Pakistan Customs Tariff.
[Issued by the CBR., Islamabad, under the signature of Mr. Javed Iqbal Mirza, Secretary
(Tariff), in response to the Letter of the Collector Customs, Central Excise and Sales Tax,
Customs House, Multan.]. Copy of letter C. No.IV-D(8)Const/ST/280/92/5272, dated 6 th June,
1994 is reproduced below:-
CUSTOMS HOUSE, MULTAN
C.NO.IV-D(8)CONST/ST/280/92/5272 DATED 6 TH JUNE, 1994
To
The Chief (Sales Tax)
Central Board of Revenue,
Islamabad.
SUBJECT:- LEVY OF SALES TAX ON MANGO PULP
Kindly refer to the above noted subject.
2. It is submitted that in this Collectorate, various units are
producing/manufacturing mango pulp from the fresh mangoes by the processes of cutting, peeling,
shelling and packing etc. and supplying the same packed in drums to the various juice
manufacturing factories. They were asked to pay the sales tax on mango pulp produced by them
consideration that it falls under P. C. T. Heading 20.07 but these units have refused to deposit the
sales tax on this item stating that mango pulp is classifiable under P. C. T. Heading 0804.5020
instead of 20.07 and is exempt from payment of sales tax. The management of the units referred a
copy of page 55 and 151 of Explanatory Notes to the HS commodity & Coding System showing
that the fruits and nuts classifiable in Chapter 8 may be whole, sliced, chopped, shredded, stoned,
pulped, grated, peeled or shelled. As against this jams, jellies and marmalades etc. cooked
preparations, whether or not containing added sugar or other sweetening matter fall under
Heading 20.07. According to them, plain mango pulp is, therefore, classifiable under Chapter 8.
3. The opinion of the officers & staff of this Collectorate differs from each other.
Some of them shares the opinion of the manufacturer as mentioned above but others are of the
view that Chapter 8 only deals with fruits as they are but if fruits undergo any process such as
peeling, cutting, diluting adding of preservatives and packing, then thy are classifiable under
Heading 20.07.
4. In the light of the above divided opinion, the Board is therefore, requested to
guide this Collectorate about the correct classification.
(M. Anwar Ali)