S.R.O. 826(I)/98, Islamabad, the 21st July, 1998

SROS: S.R.O. 826(I)/98, Islamabad, the 21st July, 1998 SHORT TITLE, APPLICATION AND COMMENCEMENTS, DEFINITIONS, REGISTRATION OF COMMERCIAL EXPORTERS S.R.O. 826(I)/98, Islamabad, the 21st July, 1998:- In exercise of the powers conferred by section 60 of the Sales Tax Act, 1990, read with section 71 thereof, the Federal Government is pleased to make the following rules, namely:- 1. Short title, application and commencements.-(1) These rules may be called the Special Rules for Delivery of Certain Goods(Without payment of Sales Tax) Rules, 1998. (2) They shall apply to.- (a) registered commercial exporters exporting ginned cotton, molasses, cement and sugar; and (b) registered manufacturer-cum-exporters of any taxable goods exporting seventy per cent or mare of their manufactured products during a financial year prior to the financial year in which they avail of the benefits of these rules. (c) Registered persons supplying goods as specified in the Fifth Schedule to the Sales Tax Act, 1990. (3) These shall come into force at once. 2. Definitions.- (1) In these rules, unless there is anything repugnant in the subject or context.- (a) Act means the Sales Tax Act, 1990; (b) Agreement means an agreement made between the commercial exporter and manufacturer or between a registered supplier and manufacturer-cum- exporter for delivery of goods without payment of sales tax for subsequentexport. (c) General Agreement means a general agreement made between the commercial exporter and manufacturor between a registered supplier and manufacture-cum-exporter for delivery of goods without payment of sales tax for subsequent export. (d) Special Certificate of Registration means the special certificate of registration issued under these rules; (e) Tax means the sales tax leviable under the Sales Tax Act,1990; (2) All other words and expressions used but not defined in these rules shall have the same meaning as are assigned to them in the Act. 3. Registration of commercial exporters and manufacturer-cum-exporter. (1) Every commercial exporter and manufacturer-cum-exporter who wants delivery, under these rules, of goods without payment of tax shall apply and get a Certificate of…