- GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
*****
- Islamabad, the 5th September, 2003
- NOTIFICATION
(SALES TAX)
S.R.O. 885(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, the Federal Government is pleased to direct that in its Notification No.
S.R.O. 507(I)/2003, dated the 7th June, 2003, the following further amendment shall be made, namely:-
In the aforesaid Notification, for clause (b), the following shall be substituted namely:-
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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 2001)
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but deduct income tax at source under the said Ordinance or Government organizations not liable to
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registration or enrolment under the Sales Tax Act, 1990) manufactured or produced by consuming raw
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materials, parts, sub-components and components imported and cleared against bills of entry or goods
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declaration filed on the 5th September, 2003 or thereafter, under various concessionary notifications
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issued under section 19 of the Customs Act, 1969 (IV of 1969), or under section 13 of the Sales Tax
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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.”
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[C.No.1/12-STB/2003]
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( Shahid Ahmad )
Additional Secretary