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020503
GOVERNMENT
OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (SALES TAX WING)
SALES TAX RULING/INSTRUCTION No. 36/2002
C.No.1 (247) STT/99
Islamabad the 3rd May, 2002.
To: The Collector,
Collectorate of Sales Tax & Central Excise (West)
Karachi.
SUBJECT:
ISSUANCE OF INSTALLATION-CUM-PRODUCTION CERTIFICATE FOR “FORK LIFT TRUCK”
I am directed refer to your
letter No. A (330) Younus/Install/ ST&CE/CED-I/2000/10067, dated 23rd April, 2002,on
the subject cited above and to say that under SRO 987(I)/99, dated 30th August,
1999,exemption is allowed on plant & machinery as defined therein. The term
“plant & machinery” is limited to that which is to be used for the
manufacture to taxable goods. Vehicles are never considered to be” plant &
machinery” and are separately classified in a different Section and Chapter of the
Pakistan Customs Tariff – machinery is classified in Section XVI while vehicles are
classified in Section XVII of the PCT. Therefore, “Fork Lifter Truck” does not
fall in the definition of “plant & machinery” and is not entitled to the
benefit of SRO 987(I)/99.
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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