MINISTRY
OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS
& REVENUE
REVENUE
DIVISION
*****
Islamabad, the
10th February, 2001.
S.R.O. 90(I)/2001.¾ In
exercise of the powers conferred by clause (a) of sub-section (2) of section 13
of the Sales Tax Act, 1990, the Federal Government is pleased, with effect from
the 31st august 1990, to exempt the
following goods from payment of sales tax imported by investors of Export
Processing Zone subject to the condition that the procedures, limitations and
restrictions as are applicable on such goods under the Customs Act, 1969 (IV of
1969), and
rules made thereunder shall mutatis mutandis apply, namely:-
(i)
machinery, equipments and materials either for exclusive use within the
limits of the Export Processing Zone or for making exports therefrom; and,
(ii)
goods imported for warehousing purposes in Export Processing Zone.
Provided that exemption under this notification shall not entitle any person to claim refund of sales tax in respect of the aforesaid goods imported and cleared before this notification.
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[C.No. 3/46-STB/99]
( RIAZ AHMAD MALIK )