Sales Tax (Amendment) Ordinance, 2014



[Published in the Gazette of Pakistan, Extraordinary, Part-I, dated the 23rd March, 2014]ORDINANCE No. IV of 2014ANORDINANCEfurther to amend the Sales Tax Act, 1990WHEREAS it is expedient further to amend the Sales Tax Act, 1990 for the purposes hereinafter appearing;And whereas the Senate and National Assembly are not in session and the President is satisfied that circumstances exist which render it necessary to take immediate action;Now, therefore, in exercise of the powers conferred by clause (1) of Article 89 of the Constitution of the Islamic Republic of Pakistan, the President is pleased to make and promulgate the following ordinance, namely:—1. Short title and commencement.- (1) This Ordinance may be called the Sales Tax (Amendment) Ordinance, 2014.(2) It shall come into force at once.2. Amendments of section 3, Sales Tax Act, 1990.— In the Sales Tax Act, 1990, hereinafter referred to as the Act, in section 3, for sub-section (8) the following shall be substituted, namely:-“(8) Notwithstanding anything contained in any law or notification made there-under, in case of supply of natural gas to CNG stations, the Gas…
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