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030210
GOVERNMENT OF PAKISTAN
REVENUE DIVISION
CENTRAL BOARD OF REVENUE
(SALES TAX WING)
Sales Tax Ruling/
Instruction No.04/2003
C.No.2(1)STM/2003
Islamabad, the 10th February 2003
From : Nawab Khan,
Secretary (STM).
To : The Collector,
Collectorate of Sales Tax & Central Excise,
Karachi (East/West)/Lahore/ Gujranwala/
Rawalpindi/Faisalabad/Peshawar
The Collector,
Collectorate of Customs, Sales Tax & Central Excise,
Multan/Hyderabad/Quetta
Subject:
DE-REGISTRATION OF CERTAIN COMMERCIAL EXPORTERS.
I am directed to refer to Sales Tax ruling/instruction No.71/2002 dated 18th December, 2002 regarding registration as commercial exporters.
2. It is clarified that all those commercial exporters including exporters of hand-knotted carpets, who do not want to avail the facility of zero-rating on the export of
taxable goods may be de-registered on their request and on case to case basis, provided no sales tax dues are outstanding against them and all formalities required under the Sales Tax Act, 1990 have been fulfilled. The notices issued to such commercial exporters may please be withdrawn if no local manufacture or supplies are being made by these persons.
(NAWAB KHAN)
Secretary (STM)
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