S.R.O. 488(I)/2004, Islamabad, the 12th June, 2004

SROS: S.R.O. 488(I)/2004, Islamabad, the 12th June, 2004 CERTAIN GOODS THAT A REGISTERED PERSON CANNOT SUPPLY TO UNREGISTERED PERSON Notification No. S.R.O. 488(I)/2004, dated 12th June, 2004.”In exercise of the powers conferred by clause (b) of sub-section (1) and sub-section (6) of section 8 of the Sales Tax Act, 1990, and in supersession of its Notification No. S.R.O. 507(I)/2003, dated 7th June, 2003, the Federal Government is pleased to direct that the following goods or class of goods shall not be supplied to any person who is not registered under the said Act, and if any such supply is made, the registered person shall not be entitled to reclaim or deduct input tax in respect thereof, namely:-- polypropylene granules (tape yam grade falling under PCT heading 3902. 1000); 1[(aa) * * *] 2[(b) * * *] 3[(ba) sugar (supply to wholesalers and dealers);] (c) taxable goods mentioned in the table below (excluding those sold in retail to ultimate consumers or persons whose income is not liable to income tax under the Income Tax Ordinance, 2001 (XLIX of 2001) but deduct income tax at source under the said Ordinance or Government organizations not liable to registration under the Sales Tax Act, 1990), manufactured or produced by consuming raw…