Remission of Sales Tax Paid on Raw Material Consumed in Certain Tazable Goods

REMISSION OF SALES TAX PAID ON RAW MATERIAL CONSUMED IN CERTAIN TAXABLE GOODS 32Notification No. S.R.O. 619(I)/86, dated 25th June, 1986.--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 remit sales tax payable on the local manufacture of goods specified in column (2) of the table below used in the manufacture of goods liable to sales tax, specified in column (3) of the said table subject to the following conditions, namely:- the procedure prescribed under Chapter X of the Central Excise Rules, 1944, is followed and all the conditions and formalities ancillary to the said procedure are duly complied with; and the sales tax payable on the end product is not less than the sales tax remitted under this Notification. TABLE S. NO. | Raw materials | Used in products (1) | (2) | (3) 1 | Glycerine | Explosives 2 | Plywood | Flush doors 3 | Sulphur | Sulphuric acid 4 | Amonia gas | Ice cream 5 | Sulphuric acid | Explosives 6 | Glucose powder, milk powder and variours essences | Ice cream 7 | Liquid glucose | Sweets, biscuits and ice cream 8 | Containers of metal, glass and plastic | Cosmetics 9 | Ossein | Gelatine 10 | Viscose wrapping packing film (printed with brand name and trade mark) | Wrapped confectionery 11 | Baggase. | Paper and paper-board furfural and acetic acid. 12 | Caustic soda. | Paper 13 | Ammonium sulphate. | Paper 14 | Rubber | Shoes. 15 | 33 [Cups and containers of paper and plastic]. | Packing of ice cream. 16 | Sanitary napkin. | Packing and finishing of sanitary napkin. 17 | Plastic articles. | Used in metalizing and anodizing of articles leviable to sales tax. 18 | Plastic packing film of tubular shape. | Plastic bags. 19 | Jute products. | Jute products. 20 | Such excisable goods which already avail this concession in respect of excise duty and are also leviable to sales tax. | Such goods which are liable to sales tax. 34 [21 | Metalic slugs | Metal cans and tubes] 35 [22 | (i) Beverage concentrates; | Beverages. (ii) | Crown Corks; and (iii) | Carbon dioxide gas. 23 | (i) Cigarette paper; | Cigarettes.] (ii) | Aluminium foil paper; (iii) | Filter rods; and (iv) | Shells and slides. 36 [24 | C-O audio cassettes and the tape pancakes | Recorded audio cassettes] 37 [25 | Clinker | Cement.] 38 [26 | Lube base oil. | Lubricating oils] 39 [27 | Carbon oil. | Carbon black] Reported as PTCL 1986 St. 845. Substituted for the word "Paper cups" by Notification No. S.R.O. 310(I)/87, dated 22nd April, 1987 reported as PTCL 1987 St. 845(i). Added by Notification No. S.R.O. 310(I)/87, dated 22nd April, 1987 reported as PTCL 1987 St. 845(i). S. No. 22 and 23 added by Notification No. S.R.O. 424(I)/87, dated 4th June, 1987 reported as PTCL 1987 St. 369(i). Added by Notification No. S.R.O. 340(I)/88, dated 2nd May, 1988, reported as PTCL 198 St.733(i). Added by Notification No. S.R.O. 1033(I)/88, dated 14th November, 1988, reported as PTCL 1988 St. 234(i). Added by Notification No. S.R.O. 49(I)/89, dated 19th, January, 1989 reported as PTCL 1989 St. 311(ii). Added by Notification No. S.R.O. 947(I)/89, dated 18th September, 1989.