- GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
*****
- Islamabad, the 7th June, 2003
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- NOTIFICATION
(SALES TAX)
S.R.O. 507(I)/2003. - In exercise of the powers conferred by clause (b) of
sub-section (1) and sub-section (6) of section 8 of the Sales Tax Act, 1990, and
in supersession of its Notification No S.R.O. 215(I)/2001 dated the 11th April,
2001, the Federal Government is pleased to direct that the following goods or
class of goods shall not be supplied 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,
namely:-
(a)
polypropylene granules (PCT heading 3902.1000); and
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(b) taxable goods mentioned in the table below (excluding those sold in retail to ultimate consumers or
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persons whose income is not liable to income tax under the Income Tax Ordinance, 2001 (XLIX of
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2001) but deduct income tax at source under the said Ordinance or Government organizations not
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liable to registration or enrolment under the Sales Tax Act, 1990) manufactured or produced by
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consuming raw materials, parts, sub-components and components imported and cleared against bills
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of entry or goods
declaration filed on the 5th September, 2003 or thereafter, under various
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concessionary notifications
issued under section 19 of the Customs Act, 1969 (IV of 1969), or under
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section 13 of the Sales Tax
Act, 1990.
TABLE
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-
S. NO. NAME OF
ITEMS
1. Airconditioning, chilling plants and humidification plants.
2. Cranes.
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3. Propane storage tank, heat exchanger and gas
separator.
________________________________________________________________________________________________________
[C.No.1/5–STB/2003]
( Zafar ul Majeed )
Additional Secretary