S.R.O. 295(I)/2000.--In exercise of the powers conferred by section 3AA of the Sales Tax Act, 1990, read with sections 26AA and 71 thereof, the Federal Government is pleased to direct that the following further amendments shall be made in the Retail Tax Rules, 1998, namely ;

In the aforesaid Rules,-

(1)    in rule 5, sub-rule (1), for the full stop, at the end, a colon shall be substituted, and thereafter the following proviso shall be added, namely :

"Provided that inventory records shall be maintained by such retailer on quarterly basis."

(2)    in rule 6, in clause (e), for the full stop, at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely :-

"Provided that buyer's name and address shall be given in the invoice or, as the case may be, the cash-memo only on the request of the buyer."

[C.No. 1(38)STM|2000-Pt.III]

(SARFRAZ AHMED KHAN)

Additional Secretary