A Registered person cannot supply 'polypropylene granules' to any person who is not registered
SRO 215(I)/2001Other
SRO 215(I)/2001 is a Sales Tax SRO dated 11 April 2001, listed by FBR as "A Registered person cannot supply 'polypropylene granules' to any person who is not registered".
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GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
****
Islamabad, the 11th April, 2001
NOTIFICATION
(Sales Tax)
S.R.O. 215(I)/2001.- In exercise of the powers conferred by clause (b) of sub-section (I) and sub-section (6) of section 8 of the Sales Tax Act, 1990, the Federal Government is pleased to specify ‘polypropylene granules (PCT Heading 3902.1000)' as the goods that a registered or enrolled person cannot supply 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.
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[C.No. 1(38)SIM/2000-II]
(RIAZ AHMAD MALIK)
Additional Secretary
Superseded vide SRO. 507((I)/2003
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