C.No.l(7)WHT/2000, Dated 12th April, 2000.

I am directed to refer to your letter No.Kt/Exp-Tractor/ 1203/2K/01 dated 30.1.2000 and to state that exemption of sales tax on the local supply of agricultural tractors and agricultural implements/equipments is governed under S.No.49 and S.No.50 of the Sixth Schedule to the Sales Tax Act, 1990 read with SRO.839(I)/98, dated 23.7.1998 and 753(I)/98, dated 1.7.1998 (copies enclosed). The goods exported out of Pakistan (except goods exported via land routes to Afghanistan or through Afghanistan to Central Asian Republics) are entitled to the facility of zero-rating under section 4 of the Sales Tax Act, 1990. The amount of sales tax, if any, paid on such goods is therefore refundable to the registered exporter in the manner prescribed under Sales Tax…