GOVERNMENT OF PAKISTAN

             S.R.O. 190(I)/2002. In exercise of the powers conferred by clause (iii) of the first proviso to section 4 of the Sales Tax Act, 1990, and in supersession of its Notification No. SRO. 751(I)/99, dated the 15^th June, 1999, the Federal Government is pleased to direct that the provisions of the said section shall not apply in respect of supply of the following categories of goods, exported by air or via land route to Afghanistan and through Afghanistan to Central Asian Republic,

(a)    manufactured in the Export Processing Zones or in manufacturing bonds;

(b)    exported, other than against irrevocable letters of credit, or advance payment, in convertible foreign

        currency;

(c)    exported without fulfilling the conditions prescribed in paragraphs 8,12B,  entry 9 of the Schedule I and

        Schedule IV to the Export Policy and Procedure Order, 2000; and 

(d)    specified in the list below, namely:-

        (i)    cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco substitutes;

        (ii)   dyes and chemicals.

        (iii)  yarn all types;

        (iv)  PVC and PMC materials;

        (v)   polyester metalized film;

        (vi)  ball bearings; and

        (vii)  vegetable ghee and cooking oil (if exported from Export Processing Zones or manufacturing bonds).

[C.No.2(4)STP/99] 

                    ( FALAK SHER )

                  Additional Secretary