44/2002, Instruction No.

GOVERNMENT OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (Sales Tax Wing)
SALES TAX RULING/INSTRUCTION No.44/2002
C.No.1 (18) STT/2002.
Islamabad, the 7th June, 2002.

M/s. Qaiser Abbas,
Deputy Director,
Horticulture Division,
Pakistan Public Works Department,
5-N, Sitara Market, G-7/2,
Islamabad.

I am directed to refer to your letter No. DD/HD/W-12/492, dated 4th June, 2002, on the subject cited above and to give the sales tax status of the material mentioned in your letter as follows:-

Sl.No.	Items	Tax Status
1	Cowdung Manure	Exempt
2	Garden Soil	Taxable
3	Garden Sand	Taxable
4	Earthen Flower Pots	Taxable
5	Mosaic Pots	Taxable
6	Earthen Pans	Taxable
7	Decorative Potted Plants	Exempt
8	Flowering Seeds	Exempt
9	Seedlings	Exempt
10	Plants, Shrubs, Trees, Roots, etc	Texable
11	Agriculture Medicines	Texable
12	Paint	Texable
13	Varnishes	Texable
14	Painting Brushes	Texable
15	Plastic Pipes	Texable
16	Bamboos	Texable
17	G.I. Wire	Texable
18	Jute String (Suth)	Texable
19	Hessian Cloth	Texable
20	Coconut Broom	Texable
21	Urea Fertilizer	Texable
22	D.A.P. Fertilizer	Texable
23	Polythene Sheet	Texable
24	Cotton Dori	Texable
25	Tut Basket	Texable
26	Netting Shed	Texable