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Qanoon Digest

Further Amendments in the Sales Tax Rules, 2004

SRO 24(I)/2005 is a Sales Tax SRO dated 8 January 2005, listed by FBR as "Further Amendments in the Sales Tax Rules, 2004".

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GOVERNMENT OF PAKISTAN (REVENUE DIVISION) CENTRAL BOARD OF REVENUE ******** Islamabad, the 8th January, 2005. NOTIFICATION (SALES TAX) S.R.O. 24 (I)/2005.-In exercise of the powers conferred by clause (xxi) of sub-section (2) of section 37 of the Central Excises Act, 1944 (I of 1944), section 219 of the Customs Act, 1969 (IV of 1969), section 50 of the Sales Tax Act, 1990, read with sub-section (2) of section 8, sections 9, 14, 21 and 28, clause (c) of sub-section (1) of section 22, section 26, sub-section (6) of section 47A, and sections 48 and 52 thereof, the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Sales Tax Rules, 2004, namely:- In the aforesaid Rules,- (a) in rule 25, in sub-rule (1), after the word “under”, the words and figures “ section 10 and section 66 of “ shall be inserted; and (b) in rule 33, in sub-rule (1) for the words “ in the goods actually exported” the word “or to be consumed for making taxable supplies” shall be substituted. __________________________________________________________________________________________________________ [3(19)ST-L&P/2003] (Aamer Amin Bhatti) Secretary (ST-L&P)

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