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<!-- saved from url=(0068)https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2002sro326st.htm -->
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<title>S.R.O. 326(I)/2002</title>
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<div class="Section1">
<p align="center" class="MsoNormal" style="TEXT-ALIGN: center"><font size="2" face="Tahoma">GOVERNMENT
OF <st1:country-region>
<st1:place>
PAKISTAN</st1:place>
</st1:country-region>
<o:p>
</o:p>
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<p align="center" class="MsoNormal" style="TEXT-ALIGN: center"><font size="2" face="Tahoma">REVENUE
DIVISION<o:p>
</o:p>
</font></p>
<p align="center" class="MsoNormal" style="TEXT-ALIGN: center"><font size="2" face="Tahoma">CENTRAL
BOARD OF REVENUE<o:p>
</o:p>
</font></p>
<p align="center" class="MsoNormal" style="TEXT-ALIGN: center"><font size="2" face="Tahoma">***<span style="mso-spacerun: yes">
</span><o:p>
</o:p>
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<p align="right" class="MsoNormal" style="TEXT-ALIGN: right"><font size="2" face="Tahoma"><st1:city>
<st1:place>
Islamabad</st1:place>
</st1:city>
, <st1:date month="6" day="14" year="2002">
<span class="GramE">the<span style="mso-spacerun: yes"> </span>14<sup>th</sup></span>
June, 2002</st1:date>
.</font><font size="2" face="Tahoma"><o:p>
</o:p>
</font></p>
<h1 align="center" style="TEXT-ALIGN: center"><font size="2" face="Tahoma">NOTIFICATION<o:p>
</o:p>
</font></h1>
<p align="center" class="MsoNormal" style="TEXT-ALIGN: center"><font size="2" face="Tahoma">(SALES
TAX)</font><font size="2" face="Tahoma"><o:p>
</o:p>
</font></p>
<p class="MsoNormal" style="LINE-HEIGHT: 200%"><font size="2" face="Tahoma"><span style="line-height: 200%"><span style="mso-tab-count: 1">
</span><span style="mso-spacerun: yes"> </span><span style="mso-tab-count: 1">
<b> </b></span><span class="GramE"><b>S.R.O. 326(I)/2002</b>.</span></span><span style="line-height: 200%"><span style="mso-spacerun: yes">
</span>In exercise of the powers conferred by section 61 of the Sales Tax Act,
1990, the Central Board of Revenue is pleased to direct that in its
notification No. S.R.O. 267(I)/2002, dated </span><st1:date month="5" day="15" year="2002">
<span style="line-height: 200%">the 15<sup>th</sup> May, 2002</span></st1:date>
<span style="line-height: 200%">, the following amendment shall be made and
shall be deemed to have been so made on </span><st1:date month="5" day="15" year="2002">
<span style="line-height: 200%">the 15<sup>th</sup> May, 2002</span></st1:date>
<span style="line-height: 200%">, namely:</span></font><font size="2" face="Tahoma"><span style="line-height: 150%"><o:p>
</o:p>
</span></font></p>
<p class="MsoNormal" style="LINE-HEIGHT: 150%"><font size="2" face="Tahoma"><span style="line-height: 150%"><span style="mso-tab-count: 2">
</span>In the aforesaid notification, for <span class="SpellE">para</span> 2,
the following shall be substituted, namely:-<o:p>
</o:p>
</span></font></p>
<p class="MsoNormal" style="LINE-HEIGHT: 150%; MARGIN-LEFT: 103.5pt"><font size="2" face="Tahoma"><span style="line-height: 150%">�2.<span style="mso-tab-count: 1">
</span>The repayment of sales tax under this notification shall be admissible
on export to Afghanistan or to any other country through land route subject to
the condition that the packages or retail packing shall prominently and
indelibly be marked with the expression �For Export Only�, and in case of
international donor agencies �For Export only � supply for aid to
Afghanistan� (Insignia of the organization) � not for sale in
Pakistan.�.<o:p>
</o:p>
</span></font></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal"><u><font size="2" face="Tahoma"><span style="mso-spacerun: yes"> </span>[C.No.1/26-STB/2002]<o:p>
</o:p>
</font></u></b></p>
<p class="MsoNormal" style="MARGIN-LEFT: 4in"><b style="mso-bidi-font-weight: normal"><font size="2" face="Tahoma"><o:p>
</o:p>
</font></b></p>
<p align="center" class="MsoNormal" style="MARGIN-LEFT: 4.5in; TEXT-ALIGN: center"><b style="mso-bidi-font-weight: normal"><font size="2" face="Tahoma">(SYED
TANVIR AHMAD)</font></b><font size="2" face="Tahoma"><o:p>
</o:p>
</font></p>
<p align="center" class="MsoNormal" style="MARGIN-LEFT: 4.5in; TEXT-ALIGN: center"><font size="2" face="Tahoma">Secretary
(Sales Tax Budget)<o:p>
</o:p>
</font></p>
</div>
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