Special Procedure for Spinning Industry Rules, 1999

GOVERNMENT OF PAKISTAN REVENUE DIVISION Islamabad, the 16th August, 1999 NOTIFICATION SALES TAX S.R.O.923(I)/99.- In exercise of the powers conferred by section 71 of the Sales Tax Act, 1990, the Federal Government is pleased to make the following rules, namely:- 1. Short title, application and commencement.-- (1) These Rules may be called Special Procedure for Spinning Industry Rules, 1999. (2) These shall apply to the spinners and spinning units manufacturing and producing cotton yarns and blended yarns falling under Chapters 52 and 55 of the First Schedule to the Customs Act, 1969 (IV of 1969). (3) They shall come into force on 23rd August, 1999. 2. Definitions.-- (1) In these Rules, unless there is anything repugnant in the subject or context,- (a) "Act" means the Sales Tax Act, 1990; (b) "APTMA" means All Pakistan Textile Mills Associations; (c) "Spinning" means the process of manufacture or production of cotton or blended yarns; (d) "spinning unit" means a manufacturing or production unit engaged in spinning; and (e) "spinner" means a person who is engaged in the manufacture and supply of cotton yarns or blended yarns. (2) The words and expressions used, but not defined herein, shall have the meaning assigned to them in the Act. 3. Registration.-- (1) A spinner shall apply and obtain registration, if not already registered, in accordance with the provisions of Chapter-III of the Act: Provided that where a spinner conducts taxable activity through distinct or different branches, divisions, storage places, sales depots or manufacturing units located at addresses other than those shown in Part-B of Annex-A of Registration, Voluntary Registration and De-registration Rules, 1996, he shall intimate the Collector, who issued registration, the address, nature of taxable activity, phone number and fax number of all such premises of his branches, divisions, storage places, sales depots and manufacturing units and the details, so furnished by the spinner, shall be written by the Collector on the registration certificate and also entered in the computer profile of the spinner: (2) In case of registration certificate issued prior to issuance of these rules the spinner shall give the intimation specified in sub-rule (1) of rule 3 to the Collector and shall get the same entered on his registration certificate by the respective Collector within ten days of the date of commencement of these rules. 4. Maintenance of records.-- The registered spinner shall, in addition to the records prescribed under the Act, maintain the following records, namely:- (a) raw material register in the format prescribed in Annex-A; (b) daily production and finished goods register in the format prescribed in Annex-B; (c) transit note in the format prescribed in Annex-C; and (d) delivery note in the format prescribed in Annex-D. 5. Movement of goods.-- (1) The yarns shall be removed from the registered spinning unit--- (a) to the branches, divisions, storage places, sales depots and other manufacturing units of the spinner or amongst the aforesaid of the same registered spinner or to any other person for further processing against a "Transit Note" as prescribed at Annex-C; and (b) from its branches, divisions, storage places, sales depots or other manufacturing units to any other person against a "Delivery Note" as prescribed at Annex-D. (2) The transit Note or the Delivery Note shall be in duplicates duly serially-numbered and in bound books, duly authenticated by an authorized person of APTMA. The movement and disposal of the Transit Note and the Delivery Note shall be as hereunder:- (1) the original copy shall accompany the consignment from consignor's premises to consignee's premises; (2) the duplicate copy shall form part of the bound book and shall be kept in record; (3) a separate Transit Note or Delivery Note shall be issued in respect of each vehicle or other means of conveyance. If a single vehicle is carrying goods for more than one consignee, separate Notes shall be prepared for each consignee; and (4) the Transit Note and Delivery Note shall be prepared immediately before commencement of loading on the vehicle or the conveyance. 6. Tax invoice.-- (1) The spinner or its branches, divisions, sales depots, storage places shall issue a tax invoice on the supply of taxable goods in accordance with section 23 of the Act. (2) The spinner shall give delivery of yarn to the buyer after issue of tax invoice and the tax invoice number and date shall be duly entered on the Delivery Note. 7. Tax returns.-- The spinner shall file his tax returns on the prescribed forms in the prescribed manner and by the prescribed date under the Act. 8. All provisions of the Sales Tax Act, 1990, and the rules made thereunder, in so far as these are not inconsistent with these rules shall, mutatis mutandis, apply to the spinners under these rules. 9. The Special Procedure for Spinning Industry Rules, 1999, issued vide Notification No. S.R.O.805(I)/99, dated the 1st July, 1999, are hereby repealed. ------------------------------------------------------------------------------------------ Annex 'A' [See rule 4(a)] RAW MATERIAL REGISTER Name Of Registered Person: __________________ Type Of Material: ___________ Address: __________________________________ Registration Number :________________________ (1) | (2) | (3) Date | Receipt of Raw Material | Total In Hand From Whom received | Quantity | No. of Packages (3a) | Quantity Kgs. (3b) (2a) | No. of Packages (2b) | Quantity Kgs. (2c) (4) | (5) | (6) Issue of Raw Material | Closing Balance | Remarks For Removal out of Factory | For the process of Manufacture | No. of Packages (5a) | Quantity Kgs (5b) No. of Packages (4a) | Quantity Kgs. (4b) | No. of Packages (4c) | Quantity Kgs. (4d) ----------------------------------------------------------------------------------------------- Annex 'B' [See rule 4(b)] DAILY PRODUCTION AND FINISHED GOODS REGISTER Name Of Registered Person: __________________ Type Of Material: ___________ Address: __________________________________ Registration Number :________________________ (1) | (2) | (3) | (4) | (5) Date | Opening Stock of Taxable Goods | Goods Received From Production | Goods Received from Outside Manufacturing Unit | Total Available No. Of Packages (2a) | Quantity in Kgs. (2b) | No. Of Packages (3a) | Quantity in Kgs. (3b) | No. Of Packages (4a) | Quantity in Kgs. (4b) | No. Of Packages (5a) | Quantity in Kgs. (5b) (6) | (7) | (8) Goods Removed | Closing Balance | Remarks Date (6a) | Delivery Note No. (6b) | No. of Pkgs. (6c) | Qty. in Kgs. (6d) | Date (6e) | Transit Note No. (6f) | No. of Pkgs. (6g) | Qty. in Kgs. (6h) | No. of Pkgs. (7a) | Qty. in Kgs. (7b) ----------------------------------------------------------------------------------------------- Annex 'C' [See rule 4(c)] Name _________________________ Address _______________________ S/T. Regn. No. __________________ Original/Duplicate TRANSIT NOTE Serial No. ______________Date ________________ 1. Address of the consignee __________________________________________________ 2. Description of goods being removed _________________________________________ (Give counts and other details) 3. Quantity/Weight (net) of the goods _________________________________________ 4. No. of packages _________________________________________________________ 5. Marks and numbers, if any _________________________________________________ 6. Purpose of removal of goods _______________________________________________ 7. Mode of transport ________________________________________________________ (wherever applicable) 8. Registration No. of vehicle _________________________________________________ 9. Time when the vehicle or conveyance leaves the premises ________________________________________________________________ Signature of Authorized Person ----------------------------------------------------------------------------------------------- Annex 'D' [See rule 4(d)] Name _________________________ Address _______________________ S/T. Regn. No. __________________ Original/Duplicate DELIVERY NOTE Serial No. ______________ Date ________________ 1. Name & address of the consignee ___________________________________________ 2. Sales Tax Registration No. of consignee ______________________________________ (Wherever applicable) 3. Description of goods being removed _________________________________________ (Give counts and other details) 4. Quantity/Weight (net) of the goods ________________________________________ 5. No. of Packages _________________________________________________________ 6. Marks and numbers, if any _________________________________________________ 7. Mode of Transport _______________________________________________________ 8. Registration No. of vehicle ________________________________________________ (wherever applicable) 9. Time when the vehicle or conveyance leaves the premises _______________________________________________________________ 10. Sales Tax Invoice No. and date ____________________________________________ Signature Of Authorized Person ----------------------------------------------------------------------------------------------- S. M. KAZIMI, Additional Secretary.