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020610
GOVERNMENT
OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (Sales Tax Wing)
SALES TAX RULING/INSTRUCTION No.46/2002
C.No.1 (15) STT/98.
Islamabad, the 10th June, 2002.
The Additional Collector of
Customs,
Customs House,
Gaddani.
Subject:
LEVY OF SALES TAX ON CENTRAL EXCISE DUTY – IMPORT OF SHIPS FOR SCRAPPING.
I am directed to refer to your
letter No. SI/MISC/51/2002(G) 4098, dated 23rd April, 2002, on the subject cited above and
to clarify that the central excise duty on ship plates obtained on dismantling or breaking
of vessels was imposed vide SRO 99(I)/2002, dated 13th February, 2002. Under section 2(46)
of the Sales Tax Act, 1990, the assessable value of any goods including all duties and
taxes. Since central excise duty has been imposed on ship plates it has no relevance for
the purpose of assessment of sales tax chargeable on the imported, central excise duty
shall be included in the value of ship plates for the purpose of charging sales tax
thereon.
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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