S.R.O. 215(I)/2001.- In exercise of the powers conferred by clause (b) of sub-section (I) and sub-section (6) of section 8 of the Sales Tax Act, 1990, the Federal Government is pleased to specify ‘polypropylene granules (PCT Heading 3902.1000)' as the goods that a registered or enrolled person cannot supply to any person who is not registered or enrolled under the said Act, and if any such supply is made, the registered person shall not be entitled to reclaim or deduct input tax in respect thereof.
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[C.No. 1(38)SIM/2000-II]