Sales tax has been proposed on the basis of printed retail price on fertilisers; bottled water; batteries; chocolates, toffees and candies; bleaches; syrups and squashes; biscuits and confectionery; coffee; paint, varnishes, gums and resins, pigments, distempers, colours, dyes, enamels, glazes, thinners, blacks, cellulose lacquers and polishes; jams and marmalades; glass; paper and paper board products; sanitary pads and diapers; cigars; aerosol spray (whether cosmetics use or as pesticides); shaving foam and gel; washing powder, liquid and soap; tiles; vinegar; wax, tea whitener and tea powder; spices and condiments bearing brand names and trademarks.
Presently, items chargeable to sales tax at the retail stage included fruit juices and vegetable juices, ice cream, aerated waters or beverages, syrups and squashes, cigarettes, toilet soap, detergents, shampoos, toothpaste, shaving creams, perfumery and cosmetics, tea, powder drink, milky drink, toilet paper and tissue paper, spices sold in retail packing bearing brand names and trade marks and shoe polish and shoe cream. The FBR has decided to expand the scope of the Third Schedule of the Act by including cement, fertilisers, lead batteries and bottled water in budget. Sources said that the manufacturers have to pay sales tax on all the stages of value addition of consumer items with printed retail price.