Goods not to supplied to non-Registered person

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE (REVENUE DIVISION) ***** Islamabad, the 7th June, 2003 Superseded vide SRO 488(I)/2004 dated 12.06.2004 NOTIFICATION (SALES TAX) S.R.O. 507(I)/2003.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 (b) 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 or enrolment 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 plants. 2. Cranes. 3. Propane storage tank, heat exchanger and gas separator. ________________________________________________________________________________________________________ [C.No.1/5-STB/2003] ( Zafar ul Majeed ) Additional Secretary Amended vide SRO 592(I)/2003 dated 18.06.2003 Amended vide SRO 885(I)/2003 dated 05.09.2003