Refund of Sales Tax on Export of Paints Etc.

REFUND OF SALES TAX ON EXPORT OF PAINTS ETC. 65Notification No. S.R.O. 1201(I)/1983, 11th December, 1983.-- In exercise of the powers conferred by sub-section (2-A) of section 27 of the Sales Tax Act, 1951 (III of 1951), the Central Board of Revenue is pleased to authorise refund of sales tax to the extent specified in columns (3) of the table below paid on the important of the raw materials specified in column (1) of the said table and used in the production or manufacture of the goods specified in column (2) thereof, subject to the following conditions, namely:- The manufactured goods are exported out of Pakistan and an application for refund of sales tax in presented to the proper officer of customs within one hundred and twenty days of such exportation or of the publication of this Notification, whichever is the later; the exporter makes a declaration on the reverse of the original shipping bill or other export documents to the effect that he would claim refund of sales tax paid on the imported raw materials used in the production of goods being exported; and in case the exporter has already received refund of sales tax under any superseded Notification he shall be entitled only to get refund of the difference of the amount to be refunded under this Notification and the Notification under which he had received the refund of sales. 2. The refund of sales tax authorised by this Notification shall be admissible in respect of the goods exported on or after the 30th May, 1982. TABLE Raw materials imported | Goods produced or manufactured | Extent of refund of sales tax (1) | (2) | (3) (i) Xwylene | One litre of Paints/ Enamels/ Emulsions /all sorts contained in tin packs. | 0.80% of the f.o.b. value. (ii) White Spirit. (iii) Tin container. 65. Reported as PTCL 1984 St. 189(iii).