Specification of goods supplied to or received by a person as an exporter under the provisions of th

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE (REVENUE DIVISION) ***** Islamabad, the 18th June, 2001. NOTIFICATION (SALES TAX) S.R.O. 401(I)/2001.- In exercise of the powers conferred by sub-section (3A) of section 3 of the Sales Tax Act, 1990, the Federal Government is pleased to specify the goods supplied to or received by a person as an exporter under the provisions of the Duty and Tax Remission for Export Rules, 2001, read with Serial No. 7 of the Fifth Schedule to the said Act as goods in respect of which the liability to pay sales tax shall be of the person receiving the supply, and in case such person is unable to account for the goods in the prescribed manner, he shall be liable to pay sales tax thereon along with additional tax and penalty leviable under sections 33 and 34 of the said Act besides any other legal action which may be taken against him. [C. No. 3(9)STL&P/2001] (RIAZ AHMAD MALIK) Additional Secretary