S.R.O. 839(I) /98, Islamabad, the 23th July, 1998

SROS: S.R.O. 839(I) /98, Islamabad, the 23th July, 1998 EXEMPTION OF INPUT TAX ON AGRICULTURAL TRACTORS FALLING UNDER HEADING 8701.9019 OF 1ST SCHEDULE S.R.O. 839(1)/98, Islamabad, the 23th July, 1998:- In exercise of the powers conferred by clause(a) of sub-section(2) of section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to exempt the input tax on agricultural tractors falling under heading No. 8701.9019 of the First Schedule to the Customs Act., 1969,( IV of 1969) subject to the following conditions, namely:- (a) This exemption of input tax paid by a recognized manufacturer of agricultural tractor registered under the Sales Tax Act, 1990 shall be allowed only by way of refund to the said manufacturer; (b) The registered manufacturer of agricultural tractor shall file prescribed monthly…