Federal Government is pleased to direct that the following further amendment shall be made in the Sales Tax Special Procedure Rules, 2005, namely

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE (REVENUE DIVISION) ******** Islamabad, the 10 th April, 2006 NOTIFICATION (SALES TAX) S.R.O. 346 (I)/2006. In exercise of the powers conferred by section 71 of the Sales Tax Act, 1990, read with clause (9) of section 2, sections 3, 3AA and 4, sub-section (2) of section 6, section 7A, clause (b) of sub-section (1) of section 8, clause (a) of sub-section (2) of section 13, sub-section (3) of section 22, section 23, sections 26AA and 34A, and the first and second provisos to section 45 thereof, the Federal Government is pleased to direct that the following further amendment shall be made in the Sales Tax Special Procedure Rules, 2005, namely:- In the aforesaid Rules, in rule 9, for clause (d), the following shall be substituted, namely: “(d) “commercial importer” means any registered person who imports goods for the purpose of further supply in the same state to any other person;”. ________________________________________________________________________________ [C.No.3(12)ST-L&P/2004] (Shahid Ahmad) Additional Secretary