Government of Pakistan

Central Board of Revenue

(Sales Tax Wing)

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C.No.4/76-STB/97                                                                                             Islamabad, the 28th August,1998.

Subject : Declaration of Counts / deniers and construction of textile goods in the tax invoices issued by manufacturers,

              producers, wholesalers, stockists, dealers and distributors.

It has been observed that in certain cases, the counts /deniers and construction of textile goods have not been declared in the tax invoices issued by registered persons making taxable supplies thereof. This causes problems in verification of value (as the value of textile goods is directly relatable to the counts/ deniers and construction thereof) and also of its use in the goods in which these have been used as inputs.

2. All textile mills and persons making taxable supplies of textile items (specially yarns and fabrics ) should specify the count / denier and construction thereof in the tax invoices issued by them.

(Abrar Ahmad Khan)

Secretary (Sales Tax Budget)

Tele: 9203499

Fax: 9207470