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<!-- saved from url=(0068)https://download1.fbr.gov.pk/sros/SalesTaxSROS/2004/2004sro335st.htm -->
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<title>Government of Pakistan</title>
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<body data-new-gr-c-s-check-loaded="14.1240.0" data-gr-ext-installed="">
<dl>
<div align="center">
<center>
<dt><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-family: Times New Roman; mso-bidi-font-weight: bold"><font size="2" face="Arial">Government
of Pakistan</font></span><font size="2" face="Arial"><span style="mso-bidi-font-family: Times New Roman; mso-bidi-font-weight: bold"><o:p>
</o:p>
</span></font></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold"><font size="2" face="Arial">(Revenue
Division)<o:p>
</o:p>
</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold"><font size="2" face="Arial">Central
Board of Revenue<o:p>
</o:p>
</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold"><font size="2" face="Arial">Sales
Tax Wing<o:p>
</o:p>
</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold"><font size="2" face="Arial">*****</font></span><font size="2" face="Arial"><span style="mso-bidi-font-size: 10.0pt"><o:p>
</o:p>
</span></font></dt>
</center>
</div>
<div align="right">
<dt><font face="Arial"><span style="mso-spacerun: yes; mso-bidi-font-size: 10.0pt"><font size="2">
</font></span><span style="mso-bidi-font-size: 10.0pt"><font size="2">Islamabad,
the 24<sup>th</sup> May, 2004.<o:p>
</o:p>
</font></span></font></dt>
</div>
<div align="right">
<dt><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Arial"> <o:p>
</o:p>
</font></span></dt>
</div>
<div align="center">
<center>
<dt><b style="mso-bidi-font-weight:normal"><u><font size="2" face="Arial">NOTIFICATION<o:p>
</o:p>
</font></u></b></dt>
</center>
</div>
<div align="center">
<center>
<dt><b style="mso-bidi-font-weight:normal"><font size="2" face="Arial">(SALES
TAX)<o:p>
</o:p>
</font></b></dt>
</center>
</div>
<div align="center">
<center>
<dt><b style="mso-bidi-font-weight:normal"><u><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Arial"> <o:p>
</o:p>
</font></span></u></b></dt>
</center>
</div>
<dt style="text-align: justify"><font size="2" face="Arial"><b>
S.R.O 335 (I)/2004.-</b><span style="mso-tab-count:1"> </span>WHEREAS during
the budget for the financial year 2003-04, imported oil seeds were subjected
to sales tax @ 20%, the oil extracted therefrom was subjected to sales tax @
15% on local supply, while the meal extracted from oil-seed remained exempt
from payment of sales tax under the Sixth Schedule to the Sales Tax Act,
1990. Hence, in terms of section 7 and clause (a) of sub-section (1) of
section 8 of the said Act, read with the Apportionment of Input Tax Rules,
1996, the refund or adjustment of input tax was admissible to the extent of
taxable supplies (oil)<b style="mso-bidi-font-weight:normal"> </b>only;</font></dt>
<dt style="text-align: justify"><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
<dt style="text-align: justify"><font size="2" face="Arial"> <span style="mso-tab-count: 1">
</span>AND whereas the solvent extractors thus raised the issue that owing
to higher inputs and lesser outputs, they could not adjust the entire amount
of sales tax paid by them at import stage.<span style="mso-spacerun: yes">
</span>It was, therefore, decided that the Government would share the burden
of sales tax on meal to the extent of half of the increased impact of sales
tax on meal, which is worked out to be equivalent to 10.5% of the average
amount of sales tax paid at import stage. This relief would be in addition
to any sales tax refund or carry forward that may accrue due to 20% sales
tax chargeable on imported oil-seeds and 15% on the local supply of oil
extracted therefrom;<span style="mso-spacerun: yes"> </span></font></dt>
<dt style="text-align: justify"><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
<dt style="text-align: justify"><span style="mso-tab-count:
1"><font size="2" face="Arial">
</font></span><font size="2" face="Arial"><span style="mso-tab-count:1">
</span>NOW, THEREFORE, in exercise of the powers conferred by section 61 of
the Sales Tax Act, 1990, the Central Board of Revenue is pleased to allow
re-payment or refund of sales tax to the extent of 10.5% of the amount of
tax per metric ton of oil seeds paid at the import stage to solvent
extractors, subject to following conditions, namely:</font></dt>
<dt style="text-align: justify"><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
<dt style="text-align: justify; text-indent: -36.0pt; margin-left: 72.0pt"><font size="2" face="Arial">
(1) <span style="mso-tab-count: 1"> </span>The refund or relief
under this notification shall only be extended to the imported oil-seeds,
for which bill of entry has been filed on or after the 7<sup>th</sup> June,
2003;</font></dt>
<dt style="text-align: justify; text-indent: -36.0pt; margin-left: 72.0pt"><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
<dt style="text-align: justify; text-indent: -36.0pt; margin-left: 72.0pt"><font size="2" face="Arial">
(2) <span style="mso-tab-count: 1"> </span>the claimant shall
file a refund claim with the concerned Collectorate where he is registered
for sales tax purposes along with copy of sales tax return for the relevant
tax period to which the claim is related; and<span style="mso-tab-count:1">
</span><span style="mso-spacerun: yes"> </span></font></dt>
<dt style="text-align: justify"><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
<dt style="text-align: justify; text-indent: -36.0pt; margin-left: 72.0pt"><font size="2" face="Arial">
(3) <span style="mso-tab-count: 1"> </span>the claimant or
importer should produce documentary evidence i.e., the bill of entry, duly
verified from the concerned Customs station, in support of his claim.</font></dt>
<dt style="line-height: normal; margin-left: 0pt"><span style="font-weight: normal; font-style: normal"><font size="2" face="Arial">___________________________________________________________________________________________________________<o:p>
</o:p>
</font></span></dt>
<dt><font size="2" face="Arial">[ C. No. 4(57)STB/97 ] </font>
</dt><dt>
</dt><dt>
<div align="left">
</div></dt><dt><font size="2" face="Arial">
(Dr. Muhammad Zubair) </font>
<div align="left">
</div></dt><dt><font size="2" face="Arial">
Secretary (STR & C)
</font></dt></dl><font size="2" face="Arial">
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