Supersession of S.R. O. 507(I)/2003, dated the 7th June, 2003

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE (REVENUE DIVISION) ***** Islamabad, the 12th June, 2004. NOTIFICATION (SALES TAX) S.R.O. 488(I)/2004.- 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. 507(I)/2003, dated 7th June, 2003, 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 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 (tape yarn grade falling under PCT heading 3902. 1000); (b) filter rods for cigarettes (PCT heading 5502.0090); (c) taxable goods mentioned in the table below (excluding those sold in retail to ultimate consumers or persons whose income is not liable to income tax under the Income Tax Ordinance, 2001 (XLIX of 2001) but deduct income tax at source under the said Ordinance or Government organizations not liable to registration under the Sales Tax Act, 1990), manufactured or produced by consuming raw materials, parts, sub-components and components imported and cleared against bills of entry or goods declaration filed on the 5th September, 2003 or thereafter, under various concessionary notifications issued under section 19 of the Customs Act, 1969 (IV of 1969), or under section 13 of the Sales Tax Act, 1990. TABLE S. NO. | NAME OF ITEMS 1. | Airconditioning, chilling plants and humidification plant. 2. | Cranes. 3. | Propane storage tank, heat exchanger and gas separator. ___________________________________________________________________________________________ [C. No. 1/33-STB/2004] (Shahid Ahmad) Additional Secretary