020406
GOVERNMENT OF PAKISTAN MINISTRY OF
FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE DIVISION
Islamabad, the 6thApril, 2002
NOTIFICATION
(SALES TAX)
S.R.O. 211 (I)/2002.—In exercise of the
powers conferred under clause (a) of sub-section (2) of section 13 of the Sales Tax Act,
1990, the Federal Government is pleased to exempt raw materials for the basic manufacture
of pharmaceutical active ingredients and for manufacture of pharmaceutical products from
the whole of sales tax leviable thereon;
Provided that where such raw materials are imported than only those raw materials shall be
entitle to exemption under this notification if they are—
(a) specified in Notification No. S.R.O. 416(1)/2001, dated the 18th June,
2001; or
(b) liable to customs-duty not exceeding ten per cent ad valorem in the First Schedule to
the Customs Act, 1969.
Subject to the same conditions as are stipulated in the Notification specified in clause
(a).
2. This notification shall take effect from the 21st March, 2002.
[C.No.1/8-ST/2002]
Sd/-
(FALAK SHER)
Additional Secretary
