Exemption From Sales Tax on All Goods Manufactured on or After 1st July, 1980

EXEMPTION FROM SALES TAX ON ALL GOODS MANUFACTURED ON OR AFTER 1ST JULY, 1980 SUBJECT TO CERTAIN CONDITIONS Rescinded vide SRO 346(I)/2002 Notification No. S.R.O. 7(I)/83, dated 5ht January, 1983.--- In exercise of the powers conferred by sub-sections (1) and (2) of section 7 of the Sales Tax Act, 1951 (III of 1951), the Federal Government is pleased to exempt goods manufactured or produced on or after 1st July, 1980 from whole or sales tax leviable thereon subject to the following conditions, namely:-- (i) the manufacturer or producer did not recover sales tax chargeable on the goods prior to the date on which the goods are held to be liable to sales tax; (ii) no action to recover sales tax on the goods had been initiated against the manufacturer or producer to collect sales tax upto the said date; (iii) on other manufacturer of the same goods, was paying sales tax upto the said date; and (iv) the manufacturer or producer has been discharging his tax liability regularly as from the said date.