S.R.O.753(I)/98.- In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, read with item No. 50 in the Six Schedule to the said Act, the Federal Government is pleased to notify that the agricultural implements, manufactured locally, shall be exempt from the whole of sales tax leviable thereon under the said Act, namely:-
(1) Tillage and Seed Bed Preparation Equipment:
(i) Rotavator.
(ii) Cultivator.
(iii) Ridger.
(iv) Sub Solier.
(v) Rotary Slasher.
(vi) Chisel Plow.
(vii) Ditcher.
(viii) Border Disc.
(ix) Disc Harrow.
(x) Bar Harrow.
(xi) Mould Board Plow.
(xii) Tractor Rear/Front Blade.
(xiii) Land Leveller/Land Planer.
(xiv) Rotary Tiller.
(xv) Disc Plow.
(xvi) Soil Scrapper.
(xvii) K.R. Karundi.
(xviii) Tractor Mounted Trencher.
(xix) Land Levellere.
(2) Seeding/Planting Equipment:
(i) Seed cum Fertilizer Drill (Wheat, Rice, Barley, etc.).
(ii) Cotton/Maize Planter with Fertilizer attachment.
(iii) Potato Planter.
(iv) Fertilizer/Manure Spreader/Broadcaster.
(v) Rice Transplanter.
(vi) Canola/Sunflower Drill.
(vii) Sugarcane Planter.
(3) Irrigation, Drainage and Agro-Chemical Application Equipment:
(i) Sprinkler Equipment.
(ii) Drip Equipment.
(iii) Tubewells Filters/Strainers.
(iv) Knapsack Sprayers.
(v) Granular Applicator.
(vi) Boom/Field Sprayers.
(vii) Self Propelled Sprayers.
(viii) Orchard Sprayer.
(ix) Spray Pumps and Nozzles.
(4) Harvesting, Threshing and Storage Equipment:
(i) Wheat Thresher.
(ii) Maize/Groundnut Thresher/Sheller.
(iii) Groundnut Digger.
(iv) Potato Digger/Harvester.
(v) Sunflower Thresher.
(vi) Post Hole Digger.
(vii) Straw Balers.
(viii) Fodder Rake.
(ix) Wheat/Rice Reaper.
(x) Chaff/Fodder Cutter.
(xi) Cotton Picker.
(xii) Onion/Garlic Harvester.
(xiii) Sugar Harvester.
(xiv) Tractor Trollery/Forage Wagon.
(xv) Reaping Machines.
[F.No.1/57-STT/97]