SALES TAX GENERAL ORDER NO. 9 OF 1994,

DATED 25TH OCTOBER, 1994

Supplies made by the cottage industry manufacturers whose total investment does not exceed rupees two lacs are exempt from sales tax under SRO.556(I)/94, dated 9th June,1994. Following procedure is prescribed for the manufacturers to avail exemption under this SRO:--

1.         The manufacturing unit will apply to the concerned Deputy Collector (Sales Tax) for registration as cottage industry unit giving 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, assess 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.

3.            Upon receipt of the report of the committee the Deputy Collector (Sales Tax) will decide the case and inform the unit about the decision. Copy of the decision will also be sent to the local Chamber of Commerce and Industry/respective Association.

(MUHAMMAD NASIRUDDIN MAHBOOB)

SECRETARY (SALES TAX)