SALES TAX GENERAL ORDER NO. 103 OF 2019, DATED 7TH AUGUST, 2019 [Reported as PTCL 2019 St. 918] P R l N T f N G O F R E T A I L P R I C E O N I M P O R T E D T H I R D S C H E D U L E I T E M S A N D O T H E R R E L AT E D I S S U E S . The Board vide letter No. 1/2-STB/2019, dated 15.07.2019, had directed that imported Third Schedule items be allowed clearance after affixation of stickers printed with retail price till 31st July, 2019. The Board has received several representations highlighting various issues and requesting further extension in the aforesaid time period. Accordingly the Board is pleased to provide as under:- SUBJECT;- (i) For the imports from North and South America, if bill of lading date is prior to 30th June, 2019, the condition of printing retail price is relaxed up to 31st August, 2019, subject to the condition that the importer declares retail price for each of the imported items in terms of section 2(27) of the Sales Tax Act, 1990, and that the goods are assessed for sales tax on such declared retail price. The retail price, if not printed at import stage, can be printed at the port of import in the prescribed manner. If that is also not possible, the importer shall undertake to print the retail price after clearance of goods and shall pay sales tax on retail price w h i c h s h a l l n o t b e l e s s t h a n 1 3 0 % o f t h e c u s t o m s v a l u e increased by assessed customs duties, excise duty and other applicable taxes and charges excluding sales tax. If the phrase "in retail packing" appears against any item/entry in the Third Schedule, the retail price taxation thereon shal