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<title>GOVERNMENT OF PAKISTAN MINISTER OF FINANCE</title>
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<p align="center"><font size="2" face="Arial">GOVERNMENT OF PAKISTAN<br>
MINISTER OF FINANCE, ECONOMIC AFFAIRS<br>
STATISTIC AND REVENUE<br>
(REVENUE DIVISION)<br>
*****</font></p>
<p align="right"><font size="2" face="Arial">Islamabad, the 3rd April, 2003</font></p>
<p align="center"><font size="2" face="Arial">NOTIFICATION<br>
(SALES TAX)</font></p>
<p align="left"><font size="2" face="Arial"><b>
S.R.O. 320(I)/2003</b>.- In exercise of the powers conferred by clause (c) of section 4 of the Sales Tax Act, 1990, the Federal Government is pleased to specify that one hundred thousand Metric Tons of sugar purchased and exported by Trading Corporation of Pakistan (TCP), shall be charged to tax at the rate of zero per cent subject to the following conditions, namely:-<br>
<br>
(a) the Trading Corporation of Pakistan (TCP) shall maintain the record of purchases and supplies
including tax invoices, commercial invoices, inventory record, shipping bills, Form-E issued by State
Bank of Pakistan duly signed by the authorized bank and customs authorities and export proceeds realization certificate issued by the local bank;</font></p>
<p align="left"><font size="2" face="Arial">
(b) the Trading Corporation of Pakistan (TCP) shall pay sales tax if some part or portion of the sugar is sold or supplied by it locally or some part or portion of sugar is damaged, destroyed, stolen etc; and</font></p>
<p align="left"><font size="2" face="Arial">
(c) the Trading Corporation of Pakistan (TCP) shall observe all the provisions of the Sales Tax Act, 1990.<br>
<br>
2. The concession of tax authorized by this notification shall be admissible in respect of above stated quantity of sugar exported on or before 31st December, 2003.<br>
_______________________________________________________________________________________________</font></p>
<p><font size="2" face="Arial">[C.No.4/57-STB/97]<br>
</font></p>
<p align="right"><font size="2" face="Arial">(Naseer Ahmad)<br>
Additional Secretary<br>
</font></p>
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