Whether exclude from Section 8B(1), under SRO 647(

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S.R.O. 647(I)/2007.— In exercise of the powers conferred by the second proviso to sub-section (1) of section 8B of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to direct that the registered persons specified in column (2) of Table below shall be excluded from the purview of the said sub-section–
1. Persons registered in electrical energy sector.
2. Oil marketing companies and petroleum refineries.
3. Fertilizers manufacturers.
4. Manufacturers consuming raw materials chargeable to sales tax at the rate of 18.5% or 21% provided value of such raw materials exceeds 50% of value of all taxable purchases in a tax period.
5. Wholesalers-cum-retailers operating in Chapter XII of the Sales Tax Special Procedures Rules, 2007.
6. Commercial importers provided the value of imports subjected to 2% value addition tax under Chapter X of the Sales Tax Special Procedures Rules, 2007, exceeds 50% of value of all taxable purchases in a tax period.
7. Person making zero-rated supplies provided value of such supplies exceeds 50% of value of all taxable supplies in a tax period.”(sro.529-2008 )
8. Distributors and wholesalers.
9. Gas distribution companies.
10. Solvent extracting units of edible oils.”( sro.713-2008)
“11. Telecommunication Services”. (sro.1234-2008)
“12. Pakistan Steel ,Bin Qasim, Karachi. (sro.36-2009)