GOVERNMENT
OF PAKISTAN
MINISTRY
OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS
AND REVENUE
(CENTRAL
BOARD OF REVENUE)
*****
(SALES TAX)
S.R.O. 400(I)/2001.- In exercise of the powers conferred
by section 50 of the Sales Tax Act, 1990, read with section 9 thereof, the
Central Board of Revenue is pleased to direct that the following further
amendments shall be made in the Debit and Credit Note and Destruction of Goods
Rules, 1996, namely:-
In
the aforesaid Rules,-
(1) in rule 1, in sub-rule (2), after the
word “buyer”, the words, figures and comma “in terms of the provisions of
section 9 of the Sales Tax Act, 1990.” shall be added;
(2) in rule 2, in sub-rule (1), the words “on the ground that the goods
supplied were damaged or of sub-standard quality” shall be omitted; and
(3) in rule 4, after sub-rule (2), the
following new sub-rule shall be added, namely:-
“(3) The goods shall be destroyed after
obtaining permission from the Collector of Sales Tax having jurisdiction, and
under the supervision of an officer of Sales Tax not below the rank of an
Assistant Collector as may be deputed by the Collector for the purpose.”.
[C. No. 3(9)STL&P/2001]
(Dr. Ashfaq Ahmed Tunio)
Secretary (ST-L&P)