Sales Tax Exemption on Textile Man-made Fabrics

SALES TAX EXEMPTION ON TEXTILE MAN-MADE FABRICS 53Notification No. S.R.O. 643(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 man-made fabrics falling under heading numbers 51.04 and 56.07 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 with plain rollers 2 | Sngeing, that is to say, burning away of knots and loose end in the fabric 3 | Padding, that is to say, application of natural starch to one or both sides of the fabrics 4 | Back filling, that is to say, application of starch to one side of the fabrics 5 | Cropping, that is to say, cutting away mechanically of loose ends from the fabrics 6 | Hydro-extraction, that to say, mechanically extracting, or mechanically squeezing out water from the fabric 53. Reported as PTCL 1989 St. 862