Sales Tax Instructions

Sales Tax Instructions, 2009
C.No.3(7)STP/96 DATED 20 TH JUNE, 1996
SUBJECT:- TEMPORARY IMPORT OF GOODS WITHOUT LEVY OF
SALES TAX.
It is stated that SRO.818(I)/89 dated 9 th August, 1989 was amended in the budget
1996-97 so as to withdraw the sales tax exemptions upon temporary import covered
therein.
2. It has been decided to restore the facility for the goods which are
supplied by the overseas supplier free of cost for manufacture or embellishment and for
export to the same supplier. The goods to be covered under this concession are those
which are supplier-specific ones and are identifiable upon export.
3. Necessary legal amendment is being made in item No.17 of the Sixth
Schedule to the Sales Tax Act, 1990. In the mean time you may release such
consignments in accordance with the procedure and the conditions envisaged for the
purposes of Customs Act.
[Issued by the CBR, Islamabad under the signature of Mr. Riaz Ahmad Malik, Member
(Sales Tax) addressed to Collector of Customs (Preventive/ Appraisement) Karachi/Lahore and
all the Collectors of Sales Tax.]
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C. NO. 1(42)STT/96 DATED 27 TH JUNE, 1996
SUBJECT:- FRESH AND DRIED MILK.
Attention is invited to the fourth paragraph of S. No. 3 of the Sixth Schedule to
the Sales Tax Act wherein exemption has been envisaged for ―fresh and dried milk‖. A
question has arisen regarding admissibility of exemption from payment of sales tax to the
categories of milk classifiable under PCT heading 19.01. It is clarified for information of
all that milk based preparations classifiable under PCT heading 19.01 are included
therein along with the milk classifiable under chapter 4 of Pakistan Customs Tariff. This,
however, does not include any substance classifiable under chapter 21 of Pakistan
Customs Tariff.
[Issued by the C.B.R., Islamabad, under the signature of Mrs. Zaheer-ud-din Dar,
Secretary (STT), being addressed to the Collector of Sales Tax, Lahore/ Karachi (East/ Wets); the
Deputy Collector of Sales Tax, Multan/ Hyderabad/ Peshawar/ Quetta/ Rawalpindi/ Gujranwala/
Faisalabad; the Collector of Customs, Customs House, Lahore: and the Collector of Customs
(Exports/ Preventive/ Appraisement), Custom House, Karachi].
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