Federal Government is pleased to direct that the following further amendment shall be made in its Notification No. S.R.O. 490(I)/2004, dated the 12th June, 2004
SRO 141(I)/2014 is a Sales Tax SRO dated 28 February 2014, listed by FBR as "Federal Government is pleased to direct that the following further amendment shall be made in its Notification No. S.R.O. 490(I)/2004, dated the 12th June, 2004".
FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
Islamabad, the 28th February, 2014.
NOTIFICATION
(SALES TAX)
S.R.O. 141(I)/2014.- In exercise of the powers conferred by clause (b) of sub-section (1) of section 8 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that the following further amendment shall be made in its Notification No. S.R.O. 490(I)/2004, dated the 12th June, 2004, namely: -
In the aforesaid Notification,-
(i) in clause (h), the word "and" shall be omitted; and
(ii) in clause (i),for the full stop at the end, a semicolon and the word "; and" shall be substituted, and thereafter the following shall be added, namely: -
"(j) goods on which adjustment or deduction of duty and sales tax is claimed under sub-rule (1) of rule 6 of the Federal Excise Duty and Sales Tax on Production Capacity (Aerated Water) Rules, 2013 in excess of seventy two percent of the gross amount payable in the month as determined under rule 4 read with rule 5 of the said Rules. The excess unadjusted amount may be carried forward to the subsequent month, subject to the condition that no refund on account of unadjusted duty and taxes shall be admissible.".
[C. No. 1/47-STB/2013]
(Muhammad Ashraf Khan)
Additional Secretary
Which SROs does the title refer to?
- SRO 490(I)/200412 June 2004Supersession S.R.O. 578(I)/98, dated the 12th June, 1998,
Related Sales Tax SROs on amendments to earlier sros
- SRO 575(I)/201426 June 2014Federal Government is pleased to direct that the following further amendments shall be made in its Notification No. S.R.O. 1125(I)/2011, dated the 31st December, 2011,
- SRO 573(I)/201426 June 2014Federal Government is pleased to rescind the following Notifications
- SRO 572(I)/201426 June 2014Supersession of Notification No. S.R.O. 79(I)/2012, dated the 2nd February, 2012,
- SRO 571(I)/201426 June 2014Federal Government is pleased to direct that the following further amendment shall be made in its Notification No. S.R.O. 69(I)/2006, dated the 28th January, 2006
- SRO 570(I)/201426 June 2014Federal Government is pleased to direct that the following further amendment shall be made in its Notification No. S.R.O. 490(I)/2004, dated the 12th June, 2004
- SRO 420(I)/20144 June 2014Amendment in Notification No. S.R.O 1125(I)/2011, Dated 31.12.2011.