Refund of Sales Tax on Export of Certain Drill Cloth

REFUND OF SALES TAX ON EXPORT OF CERTAIN DRILL CLOTH Notification No. S.R.O. 993(I)/80, dated 29th September, 1980.--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 (3) of the table below paid on the importation of the 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 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production of goods being exported ; and in case the exporter has already received the refund of sales tax under any superseded Notification, he shall be entitled only to the repayment of the difference of the amount to be repaid under this Notification and the Notification under which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 the 10[Ist July, 1979]. TABLE Raw materials imported | Goods produced or manufactured | Extent of refund of sales tax (1) | (2) | (3) 1. Hydrogen peroxide. | 11 [The camouflage printed drill cloth] | 0.89% of the f.o.b. value 2. Sodium hydrosulphite 3. Acetic acid 4. Sodium alginate 5. Solanthrene olive FR. 33 6. Solanthrene orange F. 33 7. Indanthrene grey M. 8. Procian black SPL. 9. Procian Rubric RON. 10. Procian yellow P-3 R. 11. Procian yellow SP- 8G 1. Hydrogen peroxide | Dyed drill cloth | 0.59% of the f.o.b. value. 2. Sodium hydrosulphite. 3. Acetic acid 4. Sodium alginate 5. Solanthrene olive FR. 6. Solanthrene orange F. 33 7. Indanthrene grey M. 8. Procian Rubric RON 9. Procian black SPL 10. Procian yellow P-3 R. 11. Procian yellow SP- 8G 10. Substituted for the "20th April 1979" by Notification No. S.R.O. 102(I)/81, dated 3rd February, 1981. Substituted for the words "Camouflage drill cloth" No. S.R.O. 26(I)/81, dated 7th January, 1981 w.e.f. 20th April, 1980.