Exemption from Sales Tax on Goods As Are Manufactured Bya Vendor or a Job Worker, with the Materials

EXEMPTION FROM SALES TAX ON GOODS AS ARE MANUFACTURED BY A VENDOR OR A JOB WORKER, WITH THE MATERIALS SUPPLIED BY PRINCIPAL 30Notification No. S.R.O. 561(I)/89, dated 3rd June, 1989.---In exercise of the powers conferred by sub-section (1) and (2) of section 7 of the Sales Tax Act, 1951 (III of 1951), the Federal Government is pleased to exempt such goods, as are manufactured by a vendor or a job worker, with the materials supplied by any other person (hereinafter called the Principal), , from the whole of sales tax leviable thereon, provided that such goods are used for the manufacture or production of taxable goods by the Principal and the provisions of Chapter X of the Central Excise Rules, 1944, are followed. Explanation:--. For the purposes of its notification, the expression "vendor" and "job worker" means the manufacturer who is engaged in goods supplied by the Principal to complete a part or whole of the process to enable them to be used in the taxable goods to be manufactured or produced by the principal. 30. Reported as PTCL 1989 St. 557(ii)