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020612
GOVERNMENT
OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (Sales Tax Wing)
SALES TAX RULING/INSTRUCTION No.47/2002
C.No.1 (247) STT/99.
Islamabad, the 12th June, 2002.
To: The Collectors,
Sales Tax & Central Excise,
Rawalpindi, Peshawar,(East) Karachi, (West) Karachi, Lahore.
The Collectors
Customs, Sales Tax & Central Excise,
Gujranwala, Multan, Hyderabad, Quetta.
The Collector of Sales Tax.
Faisalabad.
Subject:
ISSUANCE OF INSTALLATION –CUM-PRODUCTION CERTIFICATE FOR “FORK LIFT TRUCK”.
I am directed to refer to
Board’s Sales tax Ruling/ Instruction No 36/2002 issued under Board’s letter of
even number dated 3rd May, 2002, on the subject cited above and to say that certain
quarters have agitated that “ Fork Lift Trucks” are actually classified in PCT
84.27 and, therefore, the said Board’s ruling needs to be corrected. In this regard,
it is stated that the ruling was intended as a general clarification that all sorts of
vehicles are not admissible for behalf of SRO 987 (I)/99, dated 30th August 1999. The mere
fact that Fork Lift concession, as they are not plant or machinery used in the manufacture
of taxable goods, a prerequisite for availing exemption under the said notification.
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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