Sales Tax Exemption on Textile Cotton Products

SALES TAX EXEMPTION ON TEXTILE COTTON PRODUCTS 52Notification No. S.R.O. 642(I)/89, dated 17th June, 1989.--In exercise of the power conferred by section 7 of the Sales Tax Act, 1951 (III of 1951), the Federal Government s pleased to exempt cotton fabrics falling under heading number 55.09 of the first Schedule to the Customs Act, 1969 (IV of 1969) as was in force immediately before the 26th June, 1988, subjected to any process specified in the table below from the whole of sales tax leviable thereon: Provided that the said fabrics are not subjected, in the same factory, to any process not so specified. TABLE 1 | Calendering (other than calendering with grooved rollers) 2 | Flanellete raising 3 | Stentering 4 | Damping of grey and bleached sorts 5 | Back-filling on grey and bleached sorts 6 | Singeing, that is to say, burning away of knots and loose ends in the fabrics 7 | Scouring, that is to say, removing yarn, size and natural oil found in cotton 8 | Cropping or butta cutting 9 | Curing or heat setting 10 | Padding, that is to say, applying natural starch on one or both sides of the fabric 11 | Expanding. 12 | Hydro-extraction with the aid of power, that is to say, mechanically extracting or mechanically spueezing out water from the fabric Explanation.-- For the purposes of this notification, caledering shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment. 52. Reported as PTCL 1989 St. 861