Refund of Sales Tax on the Export of Certain Bags, Labels, Cartons and Cubs Etc. (standard Rates)

REFUND OF SALES TAX ON THE EXPORT OF CERTAIN PRINTED BAGS, LABELS, CARTONS AND CUBS ETC (STANDARD RATES) 34Notification No. S.R.O 286(I)/82, dated 22nd March, 1982.--In exercise of the powers conferred by sub-section (2)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 (3) of the table below paid on the 35{***] raw materials specified in column (1) of the said table and used in the manufacture or production 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 is presented to the proper officer of customs within one hundred and twenty days of such exportation; and 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 36[***] raw materials used in the production of goods being exported. TABLE Raw materials 37 [***] | Goods produced or manufactured | Extent of refund of sales tax (1) | (2) | (3) 1. Polythene | Printed poly bags, printed tressi, printed paper cubs, paper core, | 3.00% of the f.o.b. value. 2. Versamid 3. Iso butanol. 1. Polyethylene | Printed cartoons, printed corrugated containers having imported and local liner, unprinted paper bags. | 7.00% of the f.o.b. value. 2. Refined linseed oil. 3. Wood oil/tung oil. 4. Albertol. 5. Alsynol. 6. A.F. Wax. 7. Cobalt nephthanate. 8. Maganese nephthanate. 9. Lead nephthanate. 10. China clay. 11. Polysalt. 12. Bronze powder (Pigments and colours) 1. Per-talyn. | Printed labels. | 1.75 of the f.o.b. value 2. Alsynol 3. A. Wax basf 4. Linseed oil. 5. Tung oil. 6. Coball Nephthanate. 7. Maganese Nephthanate. 8. Lead Nephthanate. 9. Luak tin Nephthanate. Reported as PTCL 1983 St. 129. Words "importation of the " omitted by Notification No. S.R.O. 478(I)/82, dated 8th May, 1982, reported as PTCL 1983 St. 136(i). Word "imported " omitted by Notification No. S.R.O. 478(I)/82, dated 8th May, 1982, reported as PTCL 1983 St. 136(i). Word "imported " omitted by Notification No. S.R.O. 478(I)/82, dated 8th May, 1982, reported as PTCL 1983 St. 136(i).