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<!-- saved from url=(0068)https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2002sro337st.htm --> <html><head><meta http-equiv="Content-Type" content="text/html; charset=windows-1252"> <meta name="GENERATOR" content="Microsoft FrontPage 4.0"> <meta name="ProgId" content="FrontPage.Editor.Document"> <title>S.R.O. 337(I)/2002</title> </head> <body data-new-gr-c-s-check-loaded="14.1242.0" data-gr-ext-installed=""> <p class="MsoTitle" align="center"><font size="2" face="Tahoma">GOVERNMENT OF PAKISTAN<o:p> </o:p> </font></p> <p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight: normal"><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</font></b><b style="mso-bidi-font-weight:normal"><font size="2" face="Tahoma"> <o:p> </o:p> </font></b></p> <h2 align="right"><font size="2" face="Tahoma">Islamabad, the 15<sup>th</sup> June, 2002.<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"> <o:p> </o:p> </font></b></p> <p class="MsoNormal" style="text-align:justify;text-indent:1.0in;line-height: 150%"><font size="2" face="Tahoma"><b>S.R.O.<span style="mso-spacerun: yes"> </span>337(I)/2002</b>.� In exercise of the powers conferred by section 179 of the Customs Act, 1969 (IV of 1969), read with section 5 thereof, section 45 of the Sales Tax Act, 1990<span style="mso-spacerun: yes"> </span>read with section 30 thereof, and section 33 of the Central Excise Act, 1944 (I of 1944), and rule 4 of the Central Excise Rules, 1944, the Central Board of Revenue is pleased to direct that the following further amendments shall be made in its Notification No. <a href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2000sro448st.htm">S.R.O. 448(I)/2000</a>, dated the 1<sup>st</sup> July, 2000, namely:</font><font size="2" face="Tahoma"> <o:p> </o:p> </font></p> <p class="MsoNormal" style="text-align:justify;line-height:150%"><font size="2" face="Tahoma"><span style="mso-tab-count:1"> </span>In the aforesaid Notification,</font></p> <p class="MsoNormal" style="margin-left:2.0in;text-align:justify;text-indent: -1.0in;mso-list:l34 level2 lfo3"><font size="2" face="Tahoma">(a)<span style="font-style: normal; font-variant: normal; font-weight: normal"> </span>in the preamble,</font><font size="2" face="Tahoma"> <o:p> </o:p> </font></p> <p class="MsoNormal" style="margin-left:2.0in;text-align:justify;text-indent: -.5in;mso-list:l45 level1 lfo45;tab-stops:list 2.0in"><font size="2" face="Tahoma">(i)<span style="font-style: normal; font-variant: normal; font-weight: normal"> </span>after the word �areas�, the words �or the registered persons� shall be inserted, and</font></p> <p class="MsoNormal" style="margin-left:1.5in;text-align:justify"><font size="2" face="Tahoma"> <o:p> </o:p> </font></p> <p class="MsoNormal" style="margin-left:2.0in;text-align:justify;text-indent: -.5in;mso-list:l45 level1 lfo45;tab-stops:list 2.0in"><font size="2" face="Tahoma">(ii)<span style="font-style: normal; font-variant: normal; font-weight: normal"> </span>after the words �the Collectorates�, the words, �or as the case may be, Large Taxpayers Unit� shall be inserted;</font></p> <p class="MsoNormal" style="text-align:justify"><font size="2" face="Tahoma"> <o:p> </o:p> </font></p> <p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent: -.5in"><font size="2" face="Tahoma">(b)<span style="mso-tab-count:1"> </span>in the Table, against serial No. 3, for the entries in column (3), the following shall be substituted, namely: <o:p> </o:p> </font></p> <p class="MsoNormal" style="margin-left:2.0in;text-align:justify;text-indent: -.5in;mso-list:l39 level1 lfo4;tab-stops:list 2.0in"><font size="2" face="Tahoma">(i)<span style="font-style: normal; font-variant: normal; font-weight: normal"> </span>Large Taxpayers Unit, Karachi.</font><font size="2" face="Tahoma"> <o:p> </o:p> </font></p> <p class="MsoNormal" style="margin-left:2.0in;text-align:justify;text-indent: -.5in;mso-list:l39 level1 lfo4;tab-stops:list 2.0in"><font size="2" face="Tahoma">(ii)<span style="font-style: normal; font-variant: normal; font-weight: normal"> </span>Collectorate of Sales Tax and Central Excise, Karachi (East).</font><font size="2" face="Tahoma"> <o:p> </o:p> </font></p> <p class="MsoNormal" style="margin-left:2.0in;text-align:justify;text-indent: -.5in;mso-list:l39 level1 lfo4;tab-stops:list 2.0in"><font size="2" face="Tahoma">(iii)<span style="font-style: normal; font-variant: normal; font-weight: normal"> </span>Collectorate of Sales Tax and Central Excise, Karachi (West).�; and</font><font size="2" face="Tahoma"> <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:l35 level1 lfo44"><font size="2" face="Tahoma">(a)<span style="font-style: normal; font-variant: normal; font-weight: normal"> </span>in paragraph (2), in clause (1), after the word �Collectorate�, the words �or, as the case may be, Large Taxpayers Unit� shall be inserted.</font></p> <h1><span style="font-weight: normal"><font size="2" face="Tahoma">[C.No.1/4-STB/2002]</font></span><font size="2" face="Tahoma"><o:p> </o:p> </font></h1> <p class="MsoNormal" style="text-align:justify;line-height:150%"><font size="2" face="Tahoma"> <o:p> </o:p> </font></p> <p class="MsoNormal" align="right" style="margin-left: 4.5in"><b style="mso-bidi-font-weight:normal"><font size="2" face="Tahoma">(SYED TANVIR AHMAD)</font></b></p> <p align="right"><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> </p></body><grammarly-desktop-integration data-grammarly-shadow-root="true"><template shadowrootmode="open"><style> div.grammarly-desktop-integration { position: absolute; 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