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020717
GOVERNMENT
OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE
(Sales Tax Wing)
SALES TAX RULING/INSTRUCTION No.58/2002
C.No.3 (36) STT/99.
Date: 17th July, 2002.
To: 1. The Collector,
Collectorate of Sales Tax & Central Excise
Peshawar/Rawalpindi/Gujranwala/Lahore/Karachi (East/West).
2. The Collector,
Collectorate of Customs, Sales Tax & Central Excise
Multan/Hyderabad/Quetta.
3. The Collector,
Collectorate of Sales Tax,
Faisalabad.
Sub: -
APPLICATION OF SECTION 73 ON SUPPLIES OF VEGETABLE GHEE/COOKING OIL TO UNREGISTERED PERSON.
I am directed to refer to the
subject cited above and to say that a question ha arisen whether the provisions of the
proviso to section 73 of the Sales Tax Act, 1990 are attracted when supplies of vegetable
ghee/cooking oil are made by registered manufactures to unregistered persons and payment
is received through other than banking channels.
2. The issue has been considered. It is observed that the Board has already clarified
vide its letter of even number dated 27th June, 2001 (copy enclosed) that taxable supplies
made by registered supplies to unregistered persons where payment is received through
other than banking channels are unaffected by the proviso to section 73 provided further
tax is charged, levied and paid on such supplies.
3. Since no further tax is applicable on supplies of vegetable ghee/cooking oil to
unregistered person by virtue of the entry in the proviso to section 3(1A) of the Sales
Tax Act, 1990, it is clarified that supplies of vegetable ghee/cooking oil made by
registered persons to unregistered persons other than against payment through banking
instruments shall remain unaffected by the proviso to section 73 even through no further
tax is charged, levied or paid thereon.
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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