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020408
GOVERNMENT OF PAKISTAN REVENUE
DIVISION, CENTRAL BOARD OF REVENUE (SALES TAX WING)
SALES TAX RULING/INSTRUCTION NO. 28/2002
Islamabad, the 8th April, 2002
C.No.3(15)STP/99(Vol.-I)
To:
The Collector,
Sales Tax & Central Excise, Lahore.
SUBJECT:
REFUND OF INPUT TAX CONSUMED IN THE MANUFACTURER OF EXEMPT GODS WHICH WERE SUBSEQUENTLY EXPORTED AS PER SECTION 4 OF THE SALES TAX ACT, 1990.
I am directed to refer to your letter
C.No.25-PA/ADC-I/MISC/2001/863, dated the 20.03.2002 on the subject cited above and to say
that the Board’s Sales Tax Ruling/Instruction No. 16/2002 dated 25.2.2002 clearly
mentioned that there can be no zero-rating on exported goods which are otherwise exempt
from sales tax under section 13 of the Sales Tax Act, 1990. The exporters referred to by
the Collectorate are exporting rice packed in bags/sacks and are not exporting any
bags/sacks as such. Once the bags/sacks are used in packing of any goods, they lose their
separate identity and cannot be treated as separate entities for the purpose of refund.
Therefore, the view of the rice exporters that they are entitled to refund of sales tax on
these bags/sacks is not correct, because they are actually exporting exempt rice, which
cannot be zero-rated.
Sd/-
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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