SALES TAX CIRCULAR NO. 1 OF 1990,

DATE 11TH JANUARY, 1990

SUBJECT:--      EXEMPTION UNDER SRO 7(1)/83, DATED 5^TH JANUARY ,1983—PROCEDURE REGARDING.       

                                    Attention is invited to SRO 7(1)/83, dated 5^th January, 1983 which exempts from sales tax certain locally manufactured goods subject to fulfillment of 4 conditions laid down in the aforesaid notification. Considerable difficulties are being experienced by the manufactures in availing the exemption in the absence of prescribed procedure.

                                    2.         On receipt of representations, the problem has been examined in the Board. In order to claim exemption, the following procedure is prescribed:--

(i)                  Any manufacturer, deeming himself eligible for exemption, may apply for the same to the concerned Collector of CE & ST in whose jurisdiction the manufacturing unit is located;

(ii)                The concerned Collector, if he is satisfied that the manufacture is, prima facie, eligible for exemption will make a reference to the Board giving necessary details;

(iii)               CBR will, thereupon, request all the Collector of CE & ST to furnish the information to CBR in terms of condition (III) of the aforesaid notification;

(iv)              The replies received from the Collectors will be passed on to the concerned Collector;

(v)                The formal order will be issued by the concerned Collector after satisfying himself that all the conditions laid down in the notification are fully met;

(vi)              The copies of the above order will be furnished to,  inter alia all the Collector of CE & ST and CBR.

Mr. Muhammad Saeed,

Secretary (ST)