Refund of Sales Tax on Export of Certain Leather Products

REFUND OF SALES TAX ON EXPORT OF CERTAIN LEATHER PRODUCTS 18[Notification No. S.R.O. 199(I)/81, dated 14th March, 1981.--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 column (2) of the table below paid on the importation of the raw materials used in the manufacture or production of the goods specified in column (1) thereof, subject to the following conditions, namely:- the manufactured goods are exported out of Pakistan and an application for refund of sales tax is 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production of goods being exported ; and in case the exporter has already received the refund of sales tax under any superseded Notification, he shall be entitled only to the repayment of the difference of the amount to be repaid under this Notification and the Notification under which he had received the repayment. 2. The repayment authorised by this Notification shall be admissible in respect of the goods exported on or after 1st October, 1979. TABLE Goods produced or manufactured | Extent of refund of sales tax (1) | (2) Leather gloves with or without cloth back and leather garments made from goat, sheep, cow, or buffalo leather other than split leather. | 1% of the f.o.b. value 18. Partially superseded by Notification No. S.R.O. 281(I)/89.