GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS

STATISTICS AND REVENUE

(REVENUE DIVISION)

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Islamabad, the 31^stMay, 2001

NOTIFICATION

(SALES TAX)

                S.R.O. 338 (1)/2001.-     In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to exempt supplies made by the manufacturers of urea fertilizer from the payment of,--

                (i)    the whole amount of sales tax livable on supplies of urea fertilizer made on the 31^st March, 2001;

                

                (ii)   the whole amount of further tax livable under sub-section (1A) of section 3 of the Sales Tax Act,

                      1990, on all supplies of urea fertilizer made from the 31^st March, 2001, onwards; and

 

                (iii)  so much amount of sales tax on supplies of urea fertilizer made from the 1^st April, 2001, onwards 

                      as is in excess of the sales tax livable on the value of taxable supply fixed under the Central Board 

                      of Revenue’s Notification No. S.R.O. 205(1)/2001, dated the 2^nd April, 2001. 

 

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[C. No. 1(38) STM/2000-II]

 

 

 

( RIAZ AHMAD MALIK )

Additional Secretary