Zero-Rating of Electrical Energy-LIEDA

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS STATISTICS & REVENUE (REVENUE DIVISION) Islamabad, the 5th June, 2006. NOTIFICATION (SALES TAX) S.R.O. 534(I)/2006. - In exercise of the powers conferred by clause (c) of section 4 of the Sales Tax Act, 1990, and in supersession of the Notification No. S.R.O. 935(I)/2005, dated the 10th September, 2005, the Federal Government is pleased to specify the electrical energy (electricity) falling under HS Code 2716.0000 of the First Schedule to the Customs Act, 1969, supplied by the Lasbella Industrial Estates Development Authority (LIEDA), to the relevant manufacturing units of the registered persons mentioned in column (2) of the Table below having sales tax registration numbers in column (3) of the said Table and electricity bill reference numbers/consumer numbers/account numbers in column (4) of that Table, as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions, namely:- (a) the electricity connection is in the name of the registered person and electricity bill issued by electricity provider contains the name and the sales tax registration number of such person; (b) in case where the electricity connection is not in the name of such person, the registration number of such person is mentioned in the electricity bill along with the address of such person as given by him in his application for sales tax registration; and (c) the electricity is consumed only in the manufacture of goods specified in Notification No. S.R.O. 525(I)/2006, dated the 5th June, 2006. TABLE Sr. Name of registered person Sales tax Electricity bill Reference No. registration No. or Consumer No. or number Account No. (1) (2) (3) (4) 1 Chemi Dyestuffs Ind. 0601320800237 E/B-171 2 Coastal Synthetics (Pvt) Ltd 0601551100128 001-0116 3 Fayyaz Filament 0601520000837 001-0168

4 Progressive Fibres Ltd. 0601551100464 011-0917 5 Sanaulah Textile Mills 1100620092191 E/C-158 6 Sana Idnustries Ltd 0601550800173 2306457424670 7 Usman Ltd. 0601520500219 E/C-242. [1(15) STT/2005] (SHAHID AHMAD) Additional Secretary