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030218

GOVERNMENT OF PAKISTAN CENTRAL BOARD OF REVENUE REVENUE DIVISION
(SALES TAX WING)
SALES TAX INSTRUCTIONS/
RULING NO. 05/2003
C. No. 1(3)STR/2000
Islamabad the 18th February, 2003.

To:

1. The Collector of Sales Tax & Central Excise,
(East/West/LTU), Karachi/Lahore/Rawalpindi//Gujranwala.

2. The Collector of Customs, Sales Tax & Central Excise, 
Hyderabad/Quetta/Peshawar/Multan.

3. The Collector of Sales Tax,
Faisalabad

SUBJECT:

INPUT ADJUSTMENT ON ELECTRICITY BILLS BY REGISTERED COTTON GINNING FACTORIES.

I am directed to refer to the subject cited above and to say that a question has been raised whether refund of sales tax paid on electricity used in taxable supplies can be allowed to registered cotton ginning factories whose electricity bills did not bear the printed registration number in the period prior to December, 2002 but now bear the printed registration number as required under the Special Procedure for Collection and Payment of Sales Tax (Electric Power) Rules, 2000 notified vide SRO. 124(I)/2000 dated 15-3-2000.

2. The matter has been examined in the Central Board of Revenue and the Board is pleased to clarify that refund may be allowed to the cotton ginning factories subject to the following conditions:-

i) The electricity bills bear the “registration number” written in hand and duly verified/attested by an officer of WAPDA not below an SDO/Revenue Officer under his stamp and verification file number with date;

ii)    Refund of sales tax in such cases shall be allowed only for maximum eighteen units or less per bale of 170/168 kgs after verification of payment as per provisions of section 10(4) of the Sales Tax Act, 1990; and

iii)   The electricity bills presently being received and paid i.e. for the month of December, 2002 or onwards are strictly in accordance with the conditions laid down under the Special Procedure for Collection and Payment of Sales Tax (Electric Power) Rules, 2000 notified vide SRO. 124(I)/2000 dated 15-3-2000. 

3. Collectors are advised to ensure strict compliance of the above-prescribed criteria before allowing refund of sales tax paid to WAPDA by ginners-cum-registered persons legally entitled to such refund.

(Pervez Esbhani) 
Secretary (STR/S)

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