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Qanoon Digest

Suppression of 556(I)/96 1st July, 1996,

SRO 1307(I)/97 is a Sales Tax SRO dated 20 December 1997, listed by FBR as "Suppression of 556(I)/96 1st July, 1996,".

The text below was extracted automatically from the text layer of the official PDF. Line breaks and table layout may differ from the original, and where FBR scanned the paper and added a machine-read text layer, that layer can contain misread characters. Check the official PDF before relying on any wording or figure.

Page 1

Government of Pakistan Ministry of Finance & Economic Affairs *** Islamabad, the 20th December, 1997 NOTIFICATION (Sales Tax) S.R.O.1307 (I)/97.- In exercise of the powers conferred by clause (b) of sub-section (1) of section 8 of the Sales Tax Act, 1990, and in suppression of its notification No. SRO 556(I)/96 dated the 1st July, 1996, the Federal Government is pleased to direct that a registered person shall not be entitled to reclaim or deduct the input tax paid on goods which are not the direct constituent and integral part of the taxable goods produced, manufactured or supplied, during the course, or in the furtherance, of any taxable activity. _______________________________________________________________ [C.No.2(77)STP/95] (Sarfraz Ahmed Khan) Additional Secretary

Which later SROs refer to this one?

SROs whose FBR title names SRO 1307(I)/97, usually to amend or rescind it.

  • SRO 578(I)/9812 June 1998Supersession of SRO 1307(I)/97, Specify the Goods acquired otherwise than as stock in tradeAmendments to earlier SROs

Related Sales Tax SROs on amendments to earlier sros

  • SRO 828(I)/9821 July 1998Amendments 818(I)/89, 9th August, 1989,partly scanned, 1 of 2 pages without text
  • SRO 813(I)/9821 July 1998Supersession of No, 695(I)/96. 22nd August, 1996,
  • SRO 734(i)/9829 June 1998Amendment 207(I)/98, 31st March, 1998,
  • SRO 578(I)/9812 June 1998Supersession of SRO 1307(I)/97, Specify the Goods acquired otherwise than as stock in trade
  • SRO 497(I)/9830 May 1998Amendment 207(I)/98, 31st March, 1998,partly scanned, 1 of 2 pages without text
  • SRO 1(I)/981 January 1998Rescind SRO 675(I)/97, 29th August, 1997.

All SROs on amendments to earlier sros

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