GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS,

STATISTICS & REVENUE

 REVENUE DIVISION

*** 

 

Islamabad, the 10^th  February, 2001.

 

NOTIFICATION

(SALES TAX)  

            S.R.O. 91(I)/2001.– In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, read with sub-section (3) thereof, the Federal Government is pleased to exempt –

(i)        raw and pickled hides and skins;

(ii)       wet blue hides and skins;

(iii)      finished leather; and

(iv)      accessories, components and trimmings for leather manufacturers, 

 

from the whole of the sales tax leviable thereon with effect from the 24^th November, 1996, if –

 (a)    imported for manufacture of goods meant wholly for export; and

 (b)    conditions, procedures and restrictions laid down in the Rules 264 to 278 (both inclusive) of the

         Customs Rules, 2001, are duly fulfilled and complied with:

 

                      Provided that exemption from tax under this notification shall not entitle any person to claim refund of

                      any amount of tax already paid on the import of the said goods.

_______________________________________________________________________________________

[C.No.3(152)SS(CR)/93(Vol.IV)]    

 

Amended vide SRO 5(I)/2002, dated 03.01.2002

  ( RIAZ AHMAD MALIK )

Additional Secretary