AN
ORDINANCE
further to amend the Sales Tax Act, 1990
ORDINANCE NO. XVI OF 2002
WHEREAS
it is expedient further to amend the Sales Tax Act, 1990, for the purposes
hereinafter appearing;
AND
WHEREAS the President is satisfied that circumstances exist which render it
necessary to take immediate action;
NOW,
THEREFORE, in pursuance of the Proclamation of Emergency of the fourteenth day
of October, 1999, and the Provisional Constitution Order No. 1of 1999, read
with the Provisional Constitution (Amendment) Order No. 9 of 1999, and in
exercise of all powers enabling him in that behalf, the President of the
Islamic Republic of Pakistan is pleased to make and promulgate the following
Ordinance: -
1. Short title and commencement.¾ (1) This Ordinance may be called the Sales Tax (Amendment)
Ordinance, 2002.
(2)
It shall come into
force at once.
2. Amendment of section 3, Sales Tax
Act, 1990.¾ In the Sales
Tax Act, 1990, hereinafter referred to as the said Act, in section 3, in
sub-section (1A), in the proviso, in clause (3), -
(a) in
sub-clause (iii) the word “and”, at the end shall be omitted; and
(b)
after
sub-clause (iv), the following new clause shall be added, namely: -
“(v) substances
registered as drugs under the Drugs Act, 1976 (XXXI of 1976) and medicaments as
are classifiable under any heading of Chapter 30 of the First Schedule to the
Customs Act, 1969 (IV of 1969); and”.
3. Amendment of Third
Schedule, Sales Tax Act, 1990.¾ In the said Act, in the Third Schedule, after serial No. 5, in column
(1) and the entries relating thereto in columns (2) and (3), the following
serial number and the entries relating thereto shall be added, namely: -
|
“6. Substances registered as drugs under
the Drugs Act, 1976 (XXXI of 1976) and medicaments as are classifiable under
any heading of Chapter 30 of the First Schedule to the Customs Act, 1969 (IV
of 1969). |
|
Chapter 30.”. |
4. Amendment
of Sixth Schedule, Sales Tax Act, 1990.¾ In the said Act, in the Six Schedule, serial Nos.
12, 13, 14 and 15 in column (1) and the entries relating thereto in columns (2)
and (3) shall be omitted.
President