GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE
Islamabad, the 7th June, 2003.
S.R.O. 479(I)/2003.- In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), and clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990 (VII of 1990), the Federal Government is pleased to direct that the following further amendments shall be made in its Notification No. S.R.O. 554(I)/98 dated the 12th June 1998, namely: -
In the aforesaid Notification,-
(1) in the preamble, the words “or spares thereof ” shall be omitted;
(2) the words “or spares”, wherever occurring, shall be omitted; and
(3) in the Explanation, after clause (iii) the following new clause shall be added, namely:-
“(iv) “machinery” shall mean-
(a) machinery operated by power of any description, such as is used in industrial process;
(b) apparatus and appliances, including metering and testing apparatus and appliances specially adapted for use in conjunction with machinery specified in sub-clause (a);
(c) mechanical and electrical control and transmission gear adapted for use of goods specified in sub-clause (a); and
(d) component parts of machinery specified in sub-clauses (a) and (b), identifiable for use in or with such machinery.”.
(Zafar ul Majeed)