Exemption Supplies of Consumer Goods and Consumer Durables, Made By Commercial Importers
SRO 674(I)/97Exemptions and concessions
SRO 674(I)/97 is a Sales Tax SRO dated 29 August 1997, listed by FBR as "Exemption Supplies of Consumer Goods and Consumer Durables, Made By Commercial Importers".
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Government of Pakistan
Ministry of Finance & Economic Affairs
***
Islamabad, the 29th August, 1997
NOTIFICATION
(SALES TAX)
S.R.O.674/97(I).- 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 exempt the supplies of consumer goods and consumer durables,
made by commercial importers, from the sales tax, with effect from 13th June,
1997 to 31st December, 1997.
Explanation:- For the purpose of this notification the consumer goods and
consumer durables shall mean such goods as are meant for direct human
consumption or use without any further industrial process and are not to
be used in any process, industrial or otherwise, which may result in the
manufacture of taxable goods.
_______________________________________________________________
[C.No.3(62)STP/97]
(Sarfraz Ahmad Khan)
Additional Secretary
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