Exemption from payment of sales tax, plant and machinery, falling under chapter 84 or 85
SRO 497(I)/2004Exemptions and concessions
SRO 497(I)/2004 is a Sales Tax SRO dated 12 June 2004, listed by FBR as "Exemption from payment of sales tax, plant and machinery, falling under chapter 84 or 85".
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GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
*****
Islamabad, the 12th June, 2004.
NOTIFICATION
(SALES TAX)
S.R.O. 497(I)/2004.- In exercise of the powers conferred by sub-section (1) of section 13 of the Sales Tax Act, 1990, read with serial No. 44 of the Sixth Schedule thereof, the Federal Government is pleased to exempt from payment of sales tax, plant and machinery, falling under chapter 84 or 85 of the First Schedule to the Customs Act, 1969, excluding such imported plants and machinery as are manufactured locally. The plant and machinery purchased or imported under this Notification shall be used exclusively for the purpose mentioned in the Table below, namely:-
TABLE
(1) | (2)
1. | Seafood industry (farming, catching, processing and preservation of fish, shrimp and other marine products).
2. | Fruits, vegetables and flower grading, processing, packing and preservation.
3. | Treatment and disposal of toxic and hazardous industrial wastes, sewerage, effluent or solid waste management, water purification or desalination plant.
4. | Dairy and dairy products.
5. | Rice, grain and dried leguminous vegetables.
6. | Sulphurous acid generators SAG-10 meant for de-alkanization of soil.
7. | Livestock, poultry farming, meat processing, preservation and packing.
[C. No. 1/33-STB/2004]
(Shahid Ahmad)
Additional Secretary
Which later SROs refer to this one?
SROs whose FBR title names SRO 497(I)/2004, usually to amend or rescind it.
- SRO 546(I)/20065 June 2006Rescinding of SRO 511(I)/1997 & 497(I)/2004
Related Sales Tax SROs on exemptions and concessions
- SRO 520(I)/20056 June 2005Exemption whole of the amount of additional tax and penalties payable by a person against whom an amount of sales tax is outstanding on account of any audit observation, audit report
- SRO 881(I)/200428 October 2004Exemption of Additional Tax & Penalty Chargeable from Mechanical Oil Expelling
- SRO 858(I)/200418 October 2004Exemption for International Freight Forwarders
- SRO 495(I)/200412 June 2004Exemption from the whole of sales tax leviable
- SRO 247(I)/20045 May 2004Exemption of Additional Tax and Penalty Payable in Excess of the Amount
- SRO 784(I)/200311 August 2003Exemption of Excess of 15% Sales Tax on Activated Bleaching Earth w.e.f. 18.06.2001 to 31.05.2002