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020622
GOVERNMENT
OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (Sales Tax Wing)
SALES TAX RULING/ INSTRUCTION No.48/2002
C.No.3 (2) STP/99
Islamabad, the 22nd June, 2002.
To: The Collector,
Collectorate of Sales Tax & Central Excise,
Peshawar.
Subject: -
SALES TAX ON PROCESSED / SEMI PROCESSED FOOD STUFF MADE OF CHICKEN AND BEEF.
I am directed to refer to your
letter C.No.ST/(Technical) Ref: to Boards/13/2000/8637, dated 15.05.2002 on the subject
cited above and to say that M/s Euro Industries, Peshawar are manufactured various goods
including sausages, meat loaf, pie and other meat based products and claiming exemption
under serial No.3 (xii) of the Sixth Schedule, under which meat, poultry and fish,
classified under chapter 2 or 3 of the Pakistan Customs Tariff, are exempt from sales tax
being unprocessed foodstuff for human consumption, However, prepared food stuff, such as
sausages and similar products of meat are classified under chapter 16 of the PCT.
The goods in question are therefore, changeable to sales tax.
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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