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<!-- saved from url=(0068)https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2002sro351st.htm -->
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<title>S.R.O. 351(I)/2002</title>
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<p class="MsoNormal" align="center" style="text-align:center"><b><font size="2" face="Tahoma">GOVERNMENT
OF PAKISTAN<o:p>
</o:p>
</font></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><span style="mso-spacerun: yes"><font size="2" face="Tahoma">&nbsp;</font></span><font size="2" face="Tahoma">(REVENUE
DIVISION)<o:p>
</o:p>
</font></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><font size="2" face="Tahoma">CENTRAL BOARD OF REVENUE<o:p>
</o:p>
</font></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><font size="2" face="Tahoma">******</font></b><b style="mso-bidi-font-weight:normal"><font size="2" face="Tahoma">&nbsp;<o:p>
</o:p>
</font></b></p>
<h2 align="right"><font size="2" face="Tahoma">Islamabad, the 15<sup>th</sup>
June, 2002</font><font size="2" face="Tahoma">&nbsp;<o:p>
</o:p>
</font></h2>
<h3 align="center" style="text-align:center"><b style="mso-bidi-font-weight:normal"><u><font size="2" face="Tahoma">NOTIFICATION<o:p>
</o:p>
</font></u></b></h3>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><font size="2" face="Tahoma">(SALES TAX)</font></b><b style="mso-bidi-font-weight:normal"><font size="2" face="Tahoma">&nbsp;<o:p>
</o:p>
</font></b></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><font size="2" face="Tahoma"><b style="mso-bidi-font-weight:normal"><span style="mso-tab-count:1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></b><b>S.R.O. 351(I)/2002</b>. In exercise of the powers conferred by
section 50 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased
to rescind </font><font size="2" face="Tahoma">&nbsp;<o:p>
</o:p>
</font></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%;mso-list:l2 level1 lfo2;tab-stops:list 1.5in"><font size="2" face="Tahoma">(i)<span style="font-style: normal; font-variant: normal; font-weight: normal">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span>the Refund of Input Tax Rules, 1991;</font></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%;mso-list:l2 level1 lfo2;tab-stops:list 1.5in"><font size="2" face="Tahoma">(ii)<span style="font-style: normal; font-variant: normal; font-weight: normal">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span>the Refund of Sales Tax Rules, 1992; and</font></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%;mso-list:l2 level1 lfo2;tab-stops:list 1.5in"><font size="2" face="Tahoma">(iii)<span style="font-style: normal; font-variant: normal; font-weight: normal">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span>the Retailers Enlistment Tax Rules, 2000,</font><font size="2" face="Tahoma">&nbsp;<o:p>
</o:p>
</font></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><font size="2" face="Tahoma">with
immediate effect.</font></p>
<p class="MsoNormal" style="text-align:justify"><font size="2" face="Tahoma">_________________________________________________________________________________</font></p>
<p class="MsoNormal" style="text-align:justify"><u><font size="2" face="Tahoma">[C.No.1/4-STB/2002]<o:p>
</o:p>
</font></u></p>
<p class="MsoNormal" align="right"><font size="2" face="Tahoma">&nbsp;</font><b style="mso-bidi-font-weight:normal"><font size="2" face="Tahoma">(SYED
TANVIR AHMAD)</font></b></p>
<p align="right"><b><font size="2" face="Tahoma"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Secretary
(Sales Tax Budget)</span></font></b>




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