Amendment in Special Procedure for Jewellers Rules, 2001
SRO 675(I)/2001Special procedures and schemes
SRO 675(I)/2001 is a Sales Tax SRO dated 27 September 2001, listed by FBR as "Amendment in Special Procedure for Jewellers Rules, 2001".
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GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS & REVENUE
REVENUE DIVISION
***
Islamabad, the 27th September, 2001
NOTIFICATION
(SALES TAX)
S.R.O. 675 (1)/2001:- In exercise of the powers conferred by sub-section (1) of section 71 of the Sales Tax Act, 1990, read with clause (b) of sub-section (7) of section 8, and clause (a) of sub-section (2) of section 13 thereof, the Federal Government is pleased to direct that the following amendment shall be made in the Special Procedure for Jewellers Rules, 2001, namely:-
In the aforesaid Rules, in rule 2,in sub-rule (1), for clause (e) the following shall be substituted, namely: -
“(e) “zargar” means any person who is engaged in the making of jewellery or carrying out any related process on labour charge basis and is not involved in the sale of jewellery to ordinary consumers.”.
[C.No.3 (13) STP/2000]
( FALAK SHER )
Additional Secretary
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