S.R.O. 389(I)/2006

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS,

STATISTICS AND REVENUE

(REVENUE DIVISION)

***

Islamabad, the 27^thApril, 2006

NOTIFICATION

(SALES TAX)

S.R.O. 389(I)/2006.– In exercise of the powers conferred by clause (b) of sub-section (1) of section 8 of the Sales Tax Act, 1990, read with the second proviso to section 4 thereof, the Federal Government is pleased to direct that no input tax credit of sales tax paid on account of manufacture or import of cement falling under PCT heading 25.23, shall be allowed if the cement so manufactured or imported into Pakistan is exported out of Pakistan via land, air or sea route.

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[C. No. 1(5)FED/2005]

(Shahid Ahmad)

Additional Secretary