GOVERNMENT OF PAKISTAN

REVENUE DIVISION

CENTRAL BOARD OF REVENUE

*** 

Islamabad , the  14^th June, 2002 .  

NOTIFICATION

(SALES TAX)  

                       S.R.O. 326(I)/2002.  In exercise of the powers conferred by section 61 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to direct that in its notification No. S.R.O. 267(I)/2002, dated the 15^th May, 2002 , the following amendment shall be made and shall be deemed to have been so made on the 15^th May, 2002 , namely:  

                        In the aforesaid notification, for para 2, the following shall be substituted, namely:-  

“2.          The repayment of sales tax under this notification shall be admissible on export to Afghanistan or to any other country through land route subject to the condition that the packages or retail packing shall prominently and indelibly be marked with the expression “For Export Only”, and in case of international donor agencies “For Export only – supply for aid to Afghanistan” (Insignia of the organization) – not for sale in Pakistan.”.

 [C.No.1/26-STB/2002]

 

(SYED TANVIR AHMAD)

Secretary (Sales Tax Budget)