Rule 41
Goods Or Services In Respect Whereof Tax Deduction Not Allowed
(1) For purposes of Section 17 of the Act, tax deduction shall not be allowed in the cases of the following goods or services:-
(a) Beverage,
(b) Alcohol or alcohol mixed beverage like wine, beer,
(c) Light petroleum (petrol) fuel for motor vehicles,
(d) Entertainment expenditure,
(2) Tax may deducted on the following goods in the following proportion:-
(a) On all types of aircrafts, Forty per cent of the cost price.
(b) On automobiles, Forty per cent of the cost price.
(c) On computers, Sixty per cent of the cost price.
Explanation: “Automobiles” for purposes of Clause (b), means any of the three or more than three wheeled passenger motor vehicles plying on the road.
(3) If any registered person carries on the supply of the goods as referred to in Sub-rule (1) or (2) as his main business, it shall not prevent the deducting of tax in accordance with the process mentioned
in these Rules.
(a) Beverage,
(b) Alcohol or alcohol mixed beverage like wine, beer,
(c) Light petroleum (petrol) fuel for motor vehicles,
(d) Entertainment expenditure,
(2) Tax may deducted on the following goods in the following proportion:-
(a) On all types of aircrafts, Forty per cent of the cost price.
(b) On automobiles, Forty per cent of the cost price.
(c) On computers, Sixty per cent of the cost price.
Explanation: “Automobiles” for purposes of Clause (b), means any of the three or more than three wheeled passenger motor vehicles plying on the road.
(3) If any registered person carries on the supply of the goods as referred to in Sub-rule (1) or (2) as his main business, it shall not prevent the deducting of tax in accordance with the process mentioned
in these Rules.