• Whether the seller of dairy products (unprocessed milk from cows) is considered as manufacturer as per Sales Tax Act 1990?
• Whether the sale of fresh milk (unprocessed) is exempt or zero rated?
• In which scenario the sale of fresh milk (unprocessed & without brand name) falls under zero rating (fifth schedule) or exempt (sixth schedule) respectively. Kindly clarify it with reference to SRO.549 (1)/2008 & S.R.O. 670(I)/2013, S.R.O. 501(I)/2013 and also discuss it in context of FBR's clarification to RTO-II Lahore Aug-14.
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