Refund of Sales Tax Paid on the Importation of the Components and Raw Materials As Are Imported by a

REFUND OF SALES TAX PAID ON THE IMPORTATION OF THE COMPONENTS AND RAW MATERIALS AS ARE IMPORTED BY A MANUFACTURE OF RAILWAY COACHES ETC. 2Notification No. S.R.O. 229(I)/83, dated 27th February, 1983.--In exercise of the powers conferred by section 27-F of the Sales Tax Act, 1951 (III of 1951), the Central Board of Revenue is pleased to authorise repayment of so much of the sales tax paid on the importation of such of the components and raw materials as are imported by the Pakistan Railways for the manufacture of railway coaches, wagons and other rolling stock as is in excess of the amount payable on the basis of 3[twenty] per cent of customs-duties, subject to the following conditions, namely:- The Pakistan Railways shall make a declaration before the Collector of Customs at the time of clearance of the imported components and raw material that these components and raw materials have been importee for the local assembly or manufacture of railway coaches, wagons and rolling stock and will not be used for any other purpose; and the Pakistan Railways shall ,within one year of the date of clearance, claim from the Collector concerned repayment of sales tax paid on the imported components and raw materials, the claim being supported by a certificate in the form set out below issued by the District Controller of Stores (Shipping), Pakistan Railways, Karachi Cantonment. FORM OF CERTIFICATE I,---------------, District Controller of Stores (Shipping), Pakistan Railways, am satisfied that the components and raw materials (details to be given) on which sales tax has been paid by the Pakistan Railways under bill of entry No.-----------, dated-----------------------, have been used for the assembly or manufacture by the Pakistan Railways of railway coaches, wagons and rolling stocks. Reported as PTCL 1983 St. 393(ii). Substituted for the word "forty" by Notification No. S.R.O. 527(I)/86, dated 29th May, 1986, reported as PTCL 1986 St. 541(i).