GOVERNMENT OF PAKISTAN

CENTRAL BOARD OF REVENUE

***

Islamabad, the 27^th April, 2006

NOTIFICATION

((SALES TAX)

S.R.O. 391(I)/2006.– In exercise of the powers conferred by the second proviso to sub-section (1) of section 10 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to direct that no refund of tax accrued in connection with export of cement falling under PCT heading 25.23, shall be allowed if the cement is exported out of Pakistan via land, air or sea route.

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

(Wajid Ali)

Secretary (ST & FE – Budget.)