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Qanoon Digest

Exemption of specific goods imported in Pakistan during a specified period

SRO 456(I)/2000 is a Sales Tax SRO dated 20 June 2001, listed by FBR as "Exemption of specific goods imported in Pakistan during a specified period".

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GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE ECONOMIC AFFAIRS STATISTICS AND REVENUE (REVENUE DIVISION) **** Islamabad the 20th June 2001 NOTIFICATION (SALES TAX) S.R.O 456 (I)/2001-In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that the following goods imported into Pakistan during the period from the 16th of August 1999 to the 15th of June 2000 shall be exempt from the whole of sales tax leviable thereon, provided that the same conditions as were envisaged for raw materials entitled to exemption from payment of the whole or part of the customs-duty leviable thereon were fulfilled: - (a) raw materials for basic manufacture of pharmaceutical active ingredients, which attracted statutory customs duty @ 10% during the said period; and (b) raw materials for manufacture of pharmaceutical products, which attracted a statutory customs duty @ 10 % during the said period. 2. This notification shall not entitle any person to claim refund of sales tax already paid or recovered. (RIAZ AHMAD MALIK ) Additional Secretary

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All SROs on exemptions and concessions

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