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020225
GOVERNMENT OF PAKISTAN REVENUE DIVISION CENTRAL
BOARD OF REVENUE (SALES TAX WING)
Sales Tax Ruling/Instruction No. 16/2002
C.No.3(15)STP/99(Vol-I)
Islamabad, the 25th February, 2002
To
The Collector,
Collectorate of Customs,
Sales Tax & Central Excise, Hyderabad.
SUBJECT:
REFUND OF INPUT TAX CONSUMED IN THE MANUFACTURE OF EXEMPT GOODS WHICH WERE SUBSEQUENTLY EXPORTED AS PER SECTION 4 OF THE SALES TAX ACT, 1990.
I am directed to refer to your letter C.No.268-ST/REF/MISC/2000/1807,
dated 28.04.2001 on the subject cited above and to say that question as to whether exempt
goods, on their export may be zero-rated has been examined in the Board. It is clarified
that goods which are exempt from sales tax under section 13 of the Sales Tax Act, 1990
cannot be zero-rated under section 4 of the said Act, on their export.
Sd/-
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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