MINISTRY
OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS
AND REVENUE
(REVENUE
DIVISION)
*****
(SALES TAX)
S.R.O.
401(I)/2001.- In
exercise of the powers conferred by sub-section (3A) of section 3 of the Sales
Tax Act, 1990, the Federal Government is pleased to specify the goods supplied
to or received by a person as an exporter under the provisions of the Duty and
Tax Remission for Export Rules, 2001, read with Serial No. 7 of the Fifth
Schedule to the said Act as goods in respect of which the liability to pay
sales tax shall be of the person receiving the supply, and in case such person
is unable to account for the goods in the prescribed manner, he shall be liable
to pay sales tax thereon along with additional tax and penalty leviable under
sections 33 and 34 of the said Act besides any other legal action which may be
taken against him.
[C. No. 3(9)STL&P/2001]
(RIAZ AHMAD MALIK)
Additional Secretary