Exclusion of fertilizer manufacturers from the preview of section 73(4) of the Sales Tax Act, 1990

Government of Pakistan (Revenue Division) Federal Board of Revenue ***** Islamabad, the 16th December, 2020. NOTIFICATION (SALES TAX) ***** S.R.O. 1337 (I)/2020.-In exercise of the powers conferred by clause (d) of proviso to sub-section (4) of section 73 of the Sales Tax Act, 1990, the Federal Board of Revenue is pleased to direct that the persons specified in column (2) of the Table below shall be excluded from the purview of the aforesaid sub-section (4), subject to the conditions specified in column (3) thereof, namely:- TABLE S. No. Person Conditions (1) (2) (3) I . Registered persons engaged in The registered persons shall provide following manufacturing and supply of documents and details to the Board on or before fertilizer the 15th day of January, 2021:- complete list of the dealers or distributors of their products including details of business name, address and NTNs; complete list of buyers, other than dealers and distributors, including details of their names, residential addresses and CNICs; copies of relevant dealership or distribution agreements, as the case may be; details of all business bank accounts of the dealers, distributors or buyers along-with names and addresses of the relevant bank branches;

(e) dealer or distributor-wise figures of sales made by the registered persons during the period 01.072019 to 30.06.20 and 01.07.2020 till date; and (1) any other document specially required by the Board for compulsory registration of dealers, distributors or buyers. Failure to comply with any of the conditions specified in column (3) of the said Table by due date shall disentitle the registered person for the waiver being granted under this Notification and all provisions of Act shall apply accordingly. This Notification shall take effect from the 1 st day of July, 2020. JC. No. 4/17-STB/20171 , Secretary (ST&FE- dget)