Amendments in the Debit and Credit Note and Destruction of Goods Rules, 1996

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE (CENTRAL BOARD OF REVENUE) ***** Islamabad, the 18th June, 2001. NOTIFICATION (SALES TAX) S.R.O. 400(I)/2001.- In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990, read with section 9 thereof, the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Debit and Credit Note and Destruction of Goods Rules, 1996, namely:- In the aforesaid Rules,- (1) in rule 1, in sub-rule (2), after the word “buyer”, the words, figures and comma “in terms of the provisions of section 9 of the Sales Tax Act, 1990.” shall be added; (2) in rule 2, in sub-rule (1), the words “on the ground that the goods supplied were damaged or of sub-standard quality” shall be omitted; and (3) in rule 4, after sub-rule (2), the following new sub-rule shall be added, namely:- “(3) The goods shall be destroyed after obtaining permission from the Collector of Sales Tax having jurisdiction, and under the supervision of an officer of Sales Tax not below the rank of an Assistant Collector as may be deputed by the Collector for the purpose.”. [C. No. 3(9)STL&P/2001] (Dr. Ashfaq Ahmed Tunio) Secretary (ST-L&P)