SALES TAX GENERAL
ORDER NO. 1 OF 1992DATED 29TH JULY, 1992
[Reported as PTCL 1993 St. 200]
Subject:- EXEMPTION OF SALES TAX FOR PURCHASE OF GOODS FOR DUTY FREE SHOP AT JINNAH TERMINAL COMPLEX QUAID-E-AZAM INTERNATIONAL AIRPORT, KARACHI
The Central Board of Revenue is pleased to lay down the following procedure to give effect to the exemption from sales tax on supplies made of the locally manufactured goods to Messrs Aer Rianta International Pakistan (Pvt.) Limited, Karachi for sale at the Duty Free Shops Jinnah Terminal Complex, Quaid-e-Azam International Airport Karachi (hereinafter called Duty Free Shops).
(i) The
goods shall be purchased by M/S. Aer Rianta International Pakistan (Pvt.) Limited, Karachi in foreign currency.