Further Amendment in SRO 507(I)/2003 dated 07.06.2003

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE (REVENUE DIVISION) ***** Islamabad, the 5th September, 2003 NOTIFICATION (SALES TAX) S.R.O. 885(I)/2003.- In exercise of the powers conferred by clause (b) of sub-section (1) and sub-section (6) of section 8 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that in its Notification No. S.R.O. 507(I)/2003, dated the 7th June, 2003, the following further amendment shall be made, namely:- In the aforesaid Notification, for clause (b), the following shall be substituted namely:- “(b) taxable goods mentioned in the table below (excluding those sold in retail to ultimate consumers or persons whose income is not liable to income tax under the Income Tax Ordinance, 2001 (XLIX of 2001) but deduct income tax at source under the said Ordinance or Government organizations not liable to registration or enrolment under the Sales Tax Act, 1990) manufactured or produced by consuming raw materials, parts, sub-components and components imported and cleared against bills of entry or goods declaration filed on the 5th September, 2003 or thereafter, under various concessionary notifications issued under section 19 of the Customs Act, 1969 (IV of 1969), or under section 13 of the Sales Tax Act, 1990. TABLE S. NO. NAME OF ITEMS 1. Airconditioning, chilling plants and humidification plants. 2. Cranes. 3. Propane storage tank, heat exchanger and gas separator.” --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- [C.No.1/12-STB/2003] ( Shahid Ahmad ) Additional Secretary