Preliminary Chapter- 01
'goods' include production, transmission and distribution of electricity, every kind of movable property
other than actionable claims, money, stocks, shares and securities;- Green Industry [u/s 2(12A)]
“green industry” in relation to the entry at serial number 150 of the Table-1 of the Sixth
Schedule, means-
(a) a new industrial undertaking which is-
(i) setup on land which not previously been utilised for any commercial, industrial or
manufacturing activity and is free from constraints imposed by any prior work;
(ii) built without demolishing revamping, renovating, upgrading, remodeling or modifying any
existing structure, facility or plant;
(iii) not formed by the splitting up or reconstitution of an undertaking already in existence or
by transfer of machinery, plant or building from an undertaking established in Pakistan prior to
commencement of the new business and is not part of an expansion project;
(iv) using any process or technology that has not earlier been used in Pakistan and is so
approved by the Engineering Development Board; and
(b) is approved by the Commissioner on an application made in the prescribed form and manner,
accompanied by the prescribed documents and, such other documents as may be required by the
Commissioner:
Provided that this definition shall be applicable from the 1st July, 2019 and onwards.- Importer [u/s 2(13)]
'importer' means any person who imports any goods into Pakistan;- Input tax [u/s 2(14)]
"input tax", in relation to a registered person, means:
(a) tax levied on supply of goods to the person;
(b) tax levied on the import of goods by the person;
(c) Federal Excise duty in sales tax mode on goods and services to the persons.
(d) Provincial sales tax levied on services rendered or provided to the person.
(e) levied under the Sales Tax Act, 1990 as adapted in the State of Azad Jammu and Kashmir, on
the supply of goods received by the person.- Kibor [u/s 2(14A)] (Same as given in Income Tax Chapter 1)
- Local inland revenue offices [u/s 2(15)]
'Local Inland Revenue Office' means the office of Superintendent of Inland Revenue or such other
office as the Board may, by notification in the official Gazette, specify;- Manufacture or produce [u/s 2(16)]
'Manufacture' or 'produce' includes -
(a) any process in which an article singly or in combination with other articles, materials,
components, is either converted, changed, transformed or reshaped that it becomes capable of
being put to use differently or distinctly and includes any process necessary to the completion
of a manufactured product;
(b) process of printing, publishing, lithography and engraving; and
(c) process and operations of assembling, mixing, cutting, diluting, bottling, packaging, repacking
or preparation of goods in any other manner;- Manufacturer or producer [u/s 2(17)]