Amendment in the Manufacturing in Bond Rules, 1997
SRO 231(I)/2001Rules and amendments to rules
SRO 231(I)/2001 is a Sales Tax SRO dated 17 April 2001, listed by FBR as "Amendment in the Manufacturing in Bond Rules, 1997".
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GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
*********
Islamabad, the 17th April, 2001
N O T I F I C A T I O N
(Customs/Sales Tax)
S.R.O. 231(I)/2001.--
In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), section 37 of the Central Excise Act, 1944 (I of 1944), section 50 of the Sales Tax Act, 1990 (Act VII of 1990), the Central Board of Revenue is pleased to direct that the following further amendment shall be made in Manufacturing in Bond Rules, 1997, namely :-
In the aforesaid Rules, in rule 14, at the end, following "Explanation" shall be added, namely:-
"Explanation: For the purpose of this rule, the expression "input goods" includes the goods manufactured from input goods by the seller under bond, whether in semi-processed, processed, semi-finished or finished state, which are used by a license purchasing such goods for the manufacture of a product for export under these rules."
[C.No. 3(121) EP/99]
(Dr. Manzoor Ahmed)
Additional Secretary
Related Sales Tax SROs on rules and amendments to rules
- SRO 405(I)/200118 June 2001Amendments in the Filing of Monthly Returns Rules, 1996
- SRO 402(I)/200118 June 2001Amendment in the Registration, Voluntary Registration and De-registration Rules, 1996
- SRO 400(I)/200118 June 2001Amendments in the Debit and Credit Note and Destruction of Goods Rules, 1996
- SRO 399(I)/200118 June 2001Amendments in the Retail Tax Rules, 1998
- SRO 393(I)/200118 June 2001Amendments made in the Simplified Sales Tax Rules, 1999
- SRO 185(I)/200121 March 2001The Duty and Tax Remission for Export Rules, 2001