Last Updated on Monday, 06 September 2010 12:50 Wednesday, 22 July 2009 15:31
Exemption from the Sales Tax under clause 99, Table B Sales Tax Order (Exemption) 1980, is a facility provided for the benefit of local factory operators that manufactures goods that are exempted from the Sales Tax which are meant for export and also on control items under the Ration Control Act 1961 which is bound under the price control to get taxed raw materials (including packaging material) excluding the sales tax.Qualification to Obtain the Sales Tax Exemption Facility
This facility is provided to provide tax exemption on raw materials and packaging materials used by local factory manufacturers to make tax exempted goods for the export market. This facility is subject to the followings: -
1) Raw materials and components are imported or purchased from a licensed factory owner.
2) Unless the goods are placed under a price control: -