Exempt, Raw and Pickled Hides and Skins, Wet Blue Hides and Skins, Finished Lear and Accessories, Co

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE REVENUE DIVISION *** Islamabad, the 10th February, 2001. NOTIFICATION (SALES TAX) S.R.O. 91(I)/2001.- In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, read with sub-section (3) thereof, the Federal Government is pleased to exempt - (i) raw and pickled hides and skins; (ii) wet blue hides and skins; (iii) finished leather; and (iv) accessories, components and trimmings for leather manufacturers, from the whole of the sales tax leviable thereon with effect from the 24th November, 1996, if - (a) imported for manufacture of goods meant wholly for export; and (b) conditions, procedures and restrictions laid down in the Rules 264 to 278 (both inclusive) of the Customs Rules, 2001, are duly fulfilled and complied with: Provided that exemption from tax under this notification shall not entitle any person to claim refund of any amount of tax already paid on the import of the said goods. _______________________________________________________________________________________ [C.No.3(152)SS(CR)/93(Vol.IV)] Amended vide SRO 5(I)/2002, dated 03.01.2002 ( RIAZ AHMAD MALIK ) Additional Secretary