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020713
GOVERNMENT
OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (Sales Tax Wing)
SALES TAX RULING/INSTRUCTION No.54/2002
C.No.1 (111) STT/2000.
Islamabad, the 13th July, 2002.
Dr. Ghulam M. Samdani,
Secretary, Pakistan Vanaspati Manufacturer’s Association,
House No. 5-B, Sector F-7/3, College Road,
Islamabad.
Subject: -
Levy of 15% GST on vegetable ghee /cooking oil in the 2002-2003 budget.
I am directed to refer to your
letter No. PVMA/1007/CBR/2002, dated 21st June,2002, on the subject cited above and to say
that the Board has already given a ruling vide its letter No. 2(2) STP/99, dated 10th
August, 2001 (copy enclosed), that a person already registered under the Sales Tax Act,
1990 is not entitled to avail the benefit under section 59 of the Sales Tax Act, 1990.
2. Section 59 deals with a specific situation i.e. admissibility of input tax in case
of a person who is subsequently required to be registered. Thus, it is not applicable in
case of persons (e.g. importers of edible oil-cum-manufacturers of ghee) who are already
registered.
3. A registered person can however claim adjustment of input tax paid during the tax
period as per sub-section (1) of section 7 of the Sales Tax Act, 1990. Thus, local
manufactures of ghee/cooking oil may make an application to respective Collector for
permission to adjust input tax already paid on stock procured before June, 2002 as per
newly added proviso to section 66 of the Sales Tax Act, 1990.
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
GOVERNMENT
OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (Sales Tax Wing)
C.No.2 (2) STP/99.
Islamabad, the 10th August, 2001.
To: Mr. Tahir Razzaque,
Chartered Accountant,
Tahir Razzaque Khan & Co
G-9/1, Islamabad.
Subject: -
CLASSIFICATION REGARDING AVAILABILITY OF INPUT TAX UNDER SECTION 59 OF THE SALES TAX ACT, 1990.
I am directed to refer to your
letter No. Ref:ST-31/CBR/07/108, dated the 31st July, 2001 on the above subject and to say
that a person already registered under the Sales Tax Act, 1990 is not entitled to avail
benefit under Section 59 of the Sales Tax Act, 1990.
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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