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<body>
<dl>
<div align="center">
<center>
<dt><span style="mso-bidi-font-size:16.0pt;mso-bidi-font-weight:bold"><font size="2" face="Arial">GOVERNMENT
OF PAKISTAN<o:p>
</o:p>
</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="mso-bidi-font-size:16.0pt;mso-bidi-font-weight:bold"><font size="2" face="Arial">MINISTRY
OF FINANCE, ECONOMIC AFFAIRS,<o:p>
</o:p>
</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="mso-bidi-font-size:16.0pt;mso-bidi-font-weight:bold"><font size="2" face="Arial">STATISTICS
AND REVENUE<o:p>
</o:p>
</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="mso-bidi-font-size:16.0pt;mso-bidi-font-weight:bold"><font size="2" face="Arial">(REVENUE
DIVISION)<o:p>
</o:p>
</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><font size="2" face="Arial"><span style="mso-bidi-font-size:16.0pt;mso-bidi-font-weight:bold">*****</span><b style="mso-bidi-font-weight:normal"><o:p>
</o:p>
</b></font></dt>
</center>
</div>
<div align="right">
<dt><span lang="EN-GB" style="mso-ansi-language:EN-GB"><font size="2" face="Arial">Islamabad,
the 18<sup>th</sup> October, 2004<o:p>
</o:p>
</font></span></dt>
</div>
<dt><span lang="EN-GB" style="mso-ansi-language:EN-GB"><font size="2" face="Arial"> <o:p>
</o:p>
</font></span></dt>
<div align="center">
<center>
<dt><span lang="EN-GB"><font size="2" face="Arial"><b><u>NOTIFICATION</u></b></font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><b><span lang="EN-GB" style="mso-ansi-language:EN-GB"><font size="2" face="Arial">(SALES
TAX)<o:p>
</o:p>
</font></span></b></dt>
</center>
</div>
<dt><span lang="EN-GB" style="mso-ansi-language:EN-GB"><font size="2" face="Arial"> <o:p>
</o:p>
</font></span></dt>
<dt> <span style="mso-ansi-language: EN-GB" lang="EN-GB">
</span><span lang="EN-GB" style="mso-ansi-language:EN-GB"><font size="2" face="Arial"><b>S.R.O<span style="mso-tab-count: 1">
</span>859(I)/2004</b>.� In exercise of the powers conferred by section 71
of the Sales Tax Act, 1990, read with clause (9) of section 2, section 3,
3AA and 4, sub-section (2) of section 6, section 7A, clause (b) of sub-
section (1) of section 8, clause (a) of sub-section (2) of section 13,
section 26AA and 34A, and the first and second provisos to section 45
thereof, the Federal Government is pleased to direct that following further
amendment shall be made in the <a href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/2004/2004sro484st.zip">Sales Tax Special
Procedure Rules, 2004,</a> namely:-<o:p>
</o:p>
</font></span></dt>
<dt style="text-align: justify; text-indent: 36.0pt"><span lang="EN-GB" style="mso-ansi-language:EN-GB"><font size="2" face="Arial"> <o:p>
</o:p>
</font></span></dt>
<dt style="text-align: justify; text-indent: 36.0pt"><span lang="EN-GB" style="mso-ansi-language:EN-GB"><font size="2" face="Arial">In
the aforesaid rules, in rule 19, after the first proviso and Example thereof
the following second proviso shall be added, namely:�<o:p>
</o:p>
</font></span></dt>
<dt style="text-align: justify; text-indent: 36.0pt"><span lang="EN-GB" style="mso-ansi-language:EN-GB"><font size="2" face="Arial"> <o:p>
</o:p>
</font></span></dt>
<dt style="text-align: justify; text-indent: 36.0pt"><span lang="EN-GB" style="mso-ansi-language:EN-GB"><font size="2" face="Arial">
�Provided further that the minimum value addition
from the retail sectors specified in column (2) shall</font></span></dt>
<dt style="text-align: justify; text-indent: 36.0pt"> <span lang="EN-GB"><font size="2" face="Arial"><span style="mso-ansi-language: EN-GB">
</span></font></span><span lang="EN-GB" style="mso-ansi-language:EN-GB"><font size="2" face="Arial">be
charged at the corresponding rates specified in column (3) of the Table
below,�<o:p>
</o:p>
</font></span></dt>
<dt style="text-align: justify; margin-left: 72.0pt"><span lang="EN-GB" style="mso-ansi-language:EN-GB"><font size="2" face="Arial"> <o:p>
</o:p>
</font></span></dt>
<div align="center">
<center>
<dt><span lang="EN-GB"><b><u><font face="Arial" size="3">TABLE</font></u></b></span></dt>
</center>
</div>
<dt style="text-align: justify"><span lang="EN-GB" style="mso-ansi-language:EN-GB"><font size="2" face="Arial"><o:p>
</o:p>
</font></span></dt>
<dd>
<p style="text-align: justify"> </p></dd>
<table border="1" width="96%">
<tbody><tr>
<td width="9%" align="center"><font face="Arial" size="2"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">S.No.</span></font></td>
<td width="73%" align="center"><font face="Arial" size="2"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Retail Sector<span style="mso-tab-count:1"> </span></span></font></td>
<td width="18%" align="center"><font face="Arial" size="2">Value Addition</font></td>
</tr>
<tr>
<td width="9%" align="center"><font face="Arial" size="2"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">(1)</span></font></td>
<td width="73%" align="center"><font face="Arial" size="2"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">(2)</span></font></td>
<td width="18%" align="center"><font face="Arial" size="2"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">(3)</span></font></td>
</tr>
<tr>
<td width="9%" align="center"><font face="Arial" size="2">1.</font></td>
<td width="73%"><font face="Arial" size="2"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Motorcycles</span></font></td>
<td width="18%" align="center"><font face="Arial" size="2"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">4%</span></font></td>
</tr>
<tr>
<td width="9%" align="center"><font face="Arial" size="2">2.</font></td>
<td width="73%"><font face="Arial" size="2"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Rubber Tyres</span></font></td>
<td width="18%" align="center"><font face="Arial" size="2"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">3%</span></font></td>
</tr>
<tr>
<td width="9%" align="center"><font face="Arial" size="2">3.</font></td>
<td width="73%"><font face="Arial" size="2"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Mild Steel Products i.e. Steel Bars etc.</span></font></td>
<td width="18%" align="center"><font face="Arial" size="2"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Rs 600/- PMT</span></font></td>
</tr>
<tr>
<td width="9%" align="center"><font face="Arial" size="2">4.</font></td>
<td width="73%"><font face="Arial" size="2"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Electronic Goods of Domestic Use (Pakistan
Origin)</span></font></td>
<td width="18%" align="center"><font face="Arial" size="2"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">3%</span></font></td>
</tr>
<tr>
<td width="9%" align="center"><font face="Arial" size="2">5.</font></td>
<td width="73%"><font face="Arial" size="2"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Flat Rolled Products of Chapter 72 including Tin
Plate and Tin Free Steel</span></font></td>
<td width="18%" align="center"><font face="Arial" size="2"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">3%.�.</span></font></td>
</tr>
</tbody></table>
</dl>
<dl>
<dt style="text-align: justify"><span lang="EN-GB" style="mso-ansi-language:EN-GB"><font size="2" face="Arial">This
notification shall take effect from the 1<sup>st</sup> July, 2004.<o:p>
</o:p>
</font></span></dt>
<dt style="text-align: justify"><span lang="EN-GB" style="mso-ansi-language:EN-GB"><font size="2" face="Arial">______________________________________________________________________________________________________________
<o:p>
</o:p>
</font></span></dt>
<dt style="text-align: justify"><span lang="EN-GB" style="mso-ansi-language:EN-GB"><font size="2" face="Arial">[C.No.3(12)ST-L&P/2004]</font></span></dt>
<dd>
<p style="margin-left: 324.0pt" align="left"> </p></dd>
<div align="right">
<dt style="margin-left: 324.0pt"><span lang="EN-GB" style="mso-ansi-language:EN-GB"><b><font face="Arial" size="3">(Shahid
Ahmad)</font></b><font face="Arial" size="2"><o:p>
</o:p>
</font></span></dt>
</div>
<div align="right">
<dt style="margin-left: 324.0pt"><span lang="EN-GB" style="mso-ansi-language:EN-GB"><font face="Arial" size="2">Additional
Secretary</font><o:p>
</o:p>
</span></dt>
</div>
</dl>
<p align="right"> </p>
</body></html>