SALES TAX GENERAL ORDER NO. 5 OF 1995

DATED 3RD MAY,1995

            In suppression of Sales Tax General Order No. 09/1994, the following procedure is prescribed for those who want to avail cottage industry exemption under SRO.556(I)/94, dated 9th June, 1994:--

(1)               The manufacturing unit will apply to the concerned Deputy Collector (Sales Tax) for registration as cottage industry unit giving the following particulars:--

(a)        Name of unit:

(b)        Complete address alongwith telephone number:

(c)        Name of the owner or Chief Executive of the unit alongwith copy of his/her NIC and National Tax Number(if any):

(d)       Details of capital employed in the business:

(i)            Machinery installed alongwith its value.

(ii)          Investment in raw material and other current and fixed assets other than business premises; and

(e)       Number of workers employed.

(2)               The Deputy Collector (Sales Tax) will constitute a committee consisting of a representative of local Chamber of Commerce and Industry, a nominee of the Association of the respective industry and an Assistant Collector (Sales Tax). This committee will survey the unit, asses the volume of investment in the unit and make its recommendation to the concerned Deputy  Collector (Sales Tax), whether the unit qualifies for the cottage exemption or not. If the representatives of the Chamber and Association do not show up on the date and time appointed for survey despite having received a written notice to that effect and no request for postponement is also made by them, the Assistant Collector may complete the survey on his own. However, the Assistant Collector shall ensure the presence of the owner or his authorized representative at the time of survey and will also obtain a written proof of his presence.

(3)               Upon receipt of the report of the committee or the Assistant Collector, as the case may, the Deputy Collector (Sales Tax) will decide the decision. Copy of the decision will also be sent to the local Chamber of Commerce and Industry/respective Association.

(AHAD NAWAZ)

SECRETARY, (SALES TAX)