Machinery

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE REVENUE DIVISION ***** Islamabad, the 10th February, 2001. NOTIFICATION (SALES TAX) S.R.O. 90(I)/2001.¾ In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, the Federal Government is pleased, with effect from the 31st august 1990, to exempt the following goods from payment of sales tax imported by investors of Export Processing Zone subject to the condition that the procedures, limitations and restrictions as are applicable on such goods under the Customs Act, 1969 (IV of 1969), and rules made thereunder shall mutatis mutandis apply, namely:- (i) machinery, equipments and materials either for exclusive use within the limits of the Export Processing Zone or for making exports therefrom; and, (ii) goods imported for warehousing purposes in Export Processing Zone. Provided that exemption under this notification shall not entitle any person to claim refund of sales tax in respect of the aforesaid goods imported and cleared before this notification. ____________________________________________________________________________________________ [C.No. 3/46-STB/99] ( RIAZ AHMAD MALIK ) Additional Seceretary