Commercial Importers Engaged In Making Taxable Supplies of Industrial Raw Materials, Components and

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE AND ECONOMIC AFFAIRS NOTIFICATION Islamabad, the 29th August, 1997 SALES TAX S.R.O.675(I)/97.- In exercise of the powers conferred by sub-section (4) of section 3 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that the commercial importers engaged in making taxable supplies of industrial raw materials, components and sub-components and goods other than consumer goods and consumer durables, excluding the Mild Steel Products and their raw materials as specified in this Ministry's Notification No. S.R.O.511(I)/97, datd the 5th July, 1997, and S.R.O.5129I)/97, dated the 5th July, 1997, who do not register under section 14 of the Sales Tax Act, 1990 shall pay fixed tax at the rate of three percent of the value thereof in addition to the sales tax payable thereon under clause (b) of the sub-section (1) of section 3 of the Sales Tax Act, 1990, at the time of imporatation of such industrial raw materials, components and sub-components, and goods other than consumer goods and consumer durables. [C.No.3(62)-STP/97] SARFRAZ AHMAD KHAN Additional Secretary