Sales Tax Rules, 2006

CHAPTER-XIV-B

ELECTRONIC MONITORING, TRACKING AND TRACING OF SPECIFIED GOODS AND LICENSING 2[THEREOF] SUB-CHAPTER 1 PRELIMINARY

Sales Tax Rules, 2006 CHAPTER-XIV-B ELECTRONIC MONITORING, TRACKING AND TRACING OF SPECIFIED GOODS AND LICENSING 2[THEREOF] SUB-CHAPTER 1 PRELIMINARY From: 2025-01-01 - To: 0000-00-00 150ZG. Definitions.– In this Chapter, unless there is anything repugnant in the subject or context,- (a) “applicant” means any company or consortium or joint venture which makes application for a license under these rules; (b) “central control room” means a control room established by the Board at FBR House, Islamabad or any other control room specifically designated by the Board; (c) “consortium” means an agreement or arrangement in which two or more firms or companies pool their financial and human resources to undertake the project; 10[(d) “licensing committee” means a committee comprising at least three officers of Inland Revenue Service not below the rank of Commissioner, headed by an officer not…