Sales Tax Instructions

Sales Tax Instructions, 2009
Mohammad Azhar
Advocate
High Court, Lahore
Kubra Gillani & Huma Mumtaz
Advocate(s)
CC:
The Editor, Pakistan Tax Decision, Lahore.
The Editor, Taxation, Lahore.
The Editor, PTCL, Lahore.
further to amend the Sales Tax Act, 1990
AN
ORDINANCE
ORDINANCE NO. XVI OF 2002.
Dated 21 st March, 2002.
WHEREAS it is expedient further to amend the Sales Tax Act, 1990, for
the purposes hereinafter appearing;
AND WHEREAS the President is satisfied that circumstances exist
which render it necessary to take immediate action;
NOW, THEREFORE, in pursuance of the Proclamation of Emergency
of the fourteenth day of October, 1999, and the Provisional Constitution Order No. 1of
1999, read with the Provisional Constitution (Amendment) Order No. 9 of 1999, and in
exercise of all powers enabling him in that behalf, the President of the Islamic Republic
of Pakistan is pleased to make and promulgate the following Ordinance: -
1. Short title and commencement. (1) This Ordinance may be called the Sales
Tax (Amendment) Ordinance, 2002.
(2) It shall come into force at once.
2. Amendment of section 3, Sales Tax Act, 1990. In the Sales Tax Act, 1990,
hereinafter referred to as the said Act, in section 3, in sub-section (1A), in the proviso, in
clause (3), -
(a) in sub-clause (iii) the word ―and‖, at the end shall be omitted;
and
(b) after sub-clause (iv), the following new clause shall be added,
namely: -
―(v) substances registered as drugs under the Drugs Act, 1976 (XXXI of
1976) and medicaments as are classifiable under any heading of Chapter 30 of the First
Schedule to the Customs Act, 1969 (IV of 1969); and‖.
3. Amendment of Third Schedule, Sales Tax Act, 1990. In the said Act, in the
Third Schedule, after serial No. 5, in column (1) and the entries relating thereto in
columns (2) and (3), the following serial number and the entries relating thereto shall be
added, namely: -