Section 61: Repayment of tax in certain cases
The Sales Tax Act, 1990 · Federal Acts · X · in_force
Discuss this provision with AI
61. Repayment of tax in certain cases.– Subject to such conditions, limitations or restrictions as it thinks fit to impose, the Board may authorise the repayment in whole or in part of the tax paid on 666[...] any goods of such class or description as it may determine, which have been used in the production, manufacture, processing, repair or refitting in Pakistan of goods of such class or description as it may determine.
Effective date: 1990-11-01
Related sections
Section 60: Powers to deliver certain goods without payment of taxSection 61A: Repayment of tax to persons registered in Azad Jammu and KashmirSection 59: Tax paid on stocks acquired before registrationSection 62: Drawback allowable on re-exportSection 58C: Inspection of audit firmSection 63: Drawback on goods taken into use between importation and re
Version 1 · Source-traceable official reference. LawHub does not modify the official record.