| |
|
 |
| For business information, annual reports, laws, ordinances, regulations and articles. |
|
|
|
020225
GOVERNMENT OF PAKISTAN REVENUE DIVISION
CENTRAL BOARD OF REVENUE (SALES TAX WING)
Sales Tax Ruling/Instruction No. 17/2002
C.No.1(98)STT/2000
Islamabad, the 25th February, 2002
M/s. S.M. Masood & Co.
Chartered Accountant,
Empire Centre,
Main Boulevard, Gulberg-II
Lahore-54660
SUBJECT:
M/s. MICRO TEC LAB – CLARIFICATION REGARDING LPU COMPUTERISED ANTI-PILFERAGE SYSTEM – REQUEST FOR EXEMPTION CERTIFICATE
I am directed to refer to your letter
No.ST/2001-2002/M-10(1)/029, dated 24th January, 2002 on the subject cited
above and to say that question of classification of LPU Computerised Anti-pilferage System
has been examined in the Board in consultation with technical experts and it is observed
that although the equipment may involve digital processing the same does not constitute
"computer hardware" for the purpose of exemption under serial No. 45 of the
Sixth Schedule to the Sales Tax Act, 1990. You are, therefore, advised to pay sales tax on
supply of the same.
Sd/-
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
|
|
|
|
|
|
| Home | About Us | Contact | Information Resources |