Exemption from Sales Tax on Imported Agricultural Insecticides and Pesticides

EXEMPTION FROM SALES TAX ON IMPORTED AGRICULTURAL INSECTICIDES AND PESTICIDES Notification No. S.R.O. 747(I)/81, dated 9th July, 1981.--In exercise of the powers conferred by section 7 of the Sales Tax Act, 1951 (III of 1951), the Federal Government is pleased to exempt from the tax payable under the said Act on imported agricultural insecticides and pesticides subject to the following conditions, namely:- a certified from the Federal Ministry of Food and Agriculture or a Provincial Agricultural Department, is furnished to the effect that the said insecticides and pesticides are exclusively meant for use in plant protection; if the aforesaid pesticides and insecticides are used otherwise than for plant protection purposes the tax which was payable originally on such insecticides and pesticides would be payable by the importer. 25. Inserted by Notification No. S.R.O. 1200(I)/83, dated 24th December, 1983, reported as PTCL 1984 St., 189(ii).