{"schema_version":"legis-intel-library-graph/1","record_id":"pk-code-9214c4c9c1cfd408","facsimile_relationships":[],"coverage":{"record_id":"pk-code-9214c4c9c1cfd408","outbound":["citation-da7be85bbb6f78ff8609","citation-63662a1618a4981eb364","citation-dc3a77053f5d2f6b3254","citation-e5eb3688af0a9a7600d6","citation-72a414ab1ab1d4610bb6","citation-280c47d675825f83608b","citation-c0aa36c6f89c52dbb0e6","citation-53adbd167eaec7f0d24e","citation-ae21c75182c6dac80efa","citation-094a61c4ac52aa21b0a7","citation-e094fbe76653e30fecfc","citation-6ce2e8c78e25fda02331","citation-e51be498efc192f5ad6b","citation-836fb5acf130ebcfee29","citation-12cc782f7799aa8e8098","citation-c6de611a023f027df558","citation-519fbb01d23af76254e8","citation-4a207ba72938f943e683","citation-72005aad30898ac7bf35","citation-445de15eba2f28265204","citation-aefe4dea884b3c363d18","citation-50ae28b71fd6d783ed75","citation-7499b4dfb3a8b36b920c","citation-bad03aef170b403c683e","citation-e9672f3ab1fbb70e97f4","citation-d6030eb75a88c3728c16","citation-245086c90c7e2b927ca8","citation-2ee7f309e214445b378a","citation-74eba64ce2b13aed7459","citation-de3e45902eccd759afa9","citation-2357e37bf5396e024c80","citation-9abc0508a8eb76914d9e","citation-79b454ab4764036a96bd","citation-ce06c406beb910129ae2","citation-22b7b12e39adc93cda65","citation-981dbdc5ac83364cdfb1","citation-386924822bbd167ff464","citation-caf9a0e3d8b70af6805a","citation-e66fac03e9e7327bd047","citation-a81e333eac447525da9a"],"inbound":[],"internal":["internal-d76def6a036bc9e43af6","internal-82cdfa64ee147faa3a25","internal-fa232c44876d2e911a47","internal-01c9bb6e8d5035dcc9f1","internal-619aa27adcd14dc4e82c","internal-d24b3284776586807071","internal-4c56edaaf49df60f693a","internal-92fa3f781624b6ef8780","internal-c0037fb0db31999c8843","internal-3abf3f2627b6a0843020","internal-7cc1778d3ede320334a9","internal-a311cd2dc11e04b26fe5","internal-251038e49db976cae1e3","internal-24ceea400315673b012c","internal-647926abbeb2f3e9bc22","internal-cda3919bba0ac5d16239","internal-d3a8406b96bf2d86bf86","internal-547337b5f8387eb989c4","internal-908490846f6bc8913974","internal-1e7a3348d776ba280fee","internal-b5f8b80816dc57cad4e0","internal-539b572e2f9ffcd00430","internal-48646257df50865c2e84","internal-41b019cfb09abe02792f","internal-8acea944d68be41c936c","internal-6e552a0123f3410c3b80","internal-b485c410b52c7892b97b","internal-295138f3b60d1c41a358","internal-9f7fb77f34b80ab00b4b","internal-8fe496ae6bdb2b74f1d6","internal-583e63e4f784743e7b6f","internal-517f425d132f3fe2057f","internal-f13426cbde91f8a510cc","internal-64313e70631b9d01a853","internal-03d27e849e978ea27891","internal-4d3c905317a2f0f09acf","internal-77ba142ecd1afe2bfa5b","internal-711ac8f9264eb377eee7","internal-ddc3ba89ca6af1f481a5","internal-94c3210b30333306406c","internal-abd88acdc0bf2911352a","internal-5d76598f8ff10f43dc7f","internal-a160b09b885fb529b8da","internal-d01f1f67ab7032fd2638","internal-494cbd1b88774cb92bfd","internal-2fd6438df05bff4bd9f4","internal-56700282ccda72b0a98e","internal-38dad3b9669df1af51b6","internal-b98f48aea0ac68fe1f66","internal-e855435fa48013f15707","internal-8839a21f799eeceb42ca","internal-0c0f5a5565e063d672ce","internal-8cc68e4ca03de5b27086","internal-0387017868fbe2d346ce","internal-cf7a1bb2b7e51d391060","internal-0ace289399f8e13ff339","internal-c8268ff96d58adcc5313","internal-b63f7c962f644c58cd1d","internal-eff5fa3c276659cc33d1","internal-ec9ac06422dd46d5a99c","internal-de2f324930c293f8f42c","internal-359b66c7def8416439a0","internal-2717028b094782d4d2cf","internal-aec11188cdd1c9ac8e6a","internal-51ef65ce3f014dec42fd","internal-5f3cdd69e993426c49fe","internal-4df8066441cee59eb318","internal-3ec15b98619e92472944","internal-7bccbc9afd68e66ec5ec","internal-579f789a44283ddd874d","internal-48507a2ff4194df1e4db","internal-b7ddcd7bacf015f7e6bf","internal-7c6e2bf9721f3cdea18d","internal-bf07001f3cd999999611","internal-42a43a4c5a4b28aaa9a6","internal-ade4db395fe8f1ef5a82","internal-167f2eecf8fea962b990","internal-f7eb940bf10827f29206","internal-de5073d10b5649360814","internal-632c63f0de37f0e6990c","internal-520053a806f471c7d4c8","internal-547f22f9168641090bb2","internal-3e618cd4d98c380a873a","internal-e0a64f469777e46c1347","internal-070f83fce623af9b5e72","internal-7b1b78c7542d1c8377ef","internal-5b76e999b5235dd2ca62","internal-0babf8a6df8a41d47119","internal-62f727cc66ed4957b1e1","internal-f7ef2f2a41140e5950e3","internal-5a22b6edf97c22bd497b","internal-833f6aee12eaa574817d","internal-306d82d84f09f40f6ae5","internal-8aa9a08689785b82d6c6","internal-8da94b372ef2f9195b95","internal-7a1f04315cf71f3fb9b5","internal-40d3f88b565bd4dc7083","internal-4f61d25d316fa53f5a3c","internal-75a54112ed4f5f6f2a9f","internal-6bd838b6542c498e41a1","internal-83afe89264d5e8ff1c26","internal-9d152bc25d9306c1f0a0","internal-a1ed957f4902e778a764","internal-8230b9448b14408ee136","internal-5a3b262ae876f365e01a","internal-3ea584853a031fdc64f1","internal-117133885c87301f224b","internal-17a0106ff1c84f638c9c","internal-87d6212a9c9c864f1337","internal-fdf3ef1f876001de5a01","internal-56f8c4089bc8bdc3c59a","internal-16d8089d65ed9326856d","internal-287c737425fb9178839f","internal-a3ed748a65d35041cfb9","internal-d08758aef9e6995d3855","internal-c03733c1483bb8e135ed","internal-86b02ac0bac921b06255","internal-3e84e1a0ba110bb5aee3","internal-174ec3b95d229468e788","internal-b91c1874aafbbbae1b30","internal-c0a7ab0b5e4c96c731bb","internal-f9b2cd5b99cb2b417df9","internal-7f807b7da90e25cfb871","internal-d750d7a60c4edcf29a91","internal-638caeac965429305506","internal-9d99feffc7436785b276","internal-b577ee4f33a54daf8e40","internal-89421bdfedc0835fad32","internal-84f5f3235589b9c098dc","internal-add00cb37c182748c89e","internal-8616ce33f8f58aec83e1","internal-3ef473e6ed158f12b410","internal-b95c56f5fdbfb2bbc3ab","internal-2aaad098024c75bb95b5","internal-0daabaa356339584f72c","internal-42f6f7976fa1b8337dc1","internal-9a507e8f0a444eefef7d","internal-63126e812f2e9e9be797","internal-4d855b82275be44912c0","internal-ecdcdc16190605714b66","internal-a856f9f71c163d324cbc","internal-4a932aa3e274f7f34c94","internal-fafd7f8c67a616d20bed","internal-debe90a79afcc78ede8e","internal-943ac3a6e85a7c07a588","internal-c1b1c5cb408767419ad8","internal-646ecf60f1588d21d500","internal-8fb78f7c2a026d089b79","internal-5cd0d1a62bef2cf027bb","internal-fd424e484910e8c6a880","internal-c2b41849005550c57613","internal-e782b7c305518a96d7d0","internal-dfcd373f6467e1e89f0b","internal-83e549d0d0397c6a1fc6","internal-3477b15092896b39d2ab","internal-4232b259c14a18253c4a","internal-657f7e6bf78014be0845","internal-1ac7c96556812533bb27","internal-eebdbd8329229c95dcdc","internal-42c7155b3d5378274671","internal-b6648190d05bfd167f54","internal-17971c49a85bac61d260","internal-dd9d708fa2a4d63e7700","internal-639b2142e72ff469832f","internal-8e72d570a44b9fe87958","internal-4e511ba6f139a6f286e7","internal-4bd9151d6311b2f93229","internal-f7c43bfd4f4fefb172a8","internal-73300574c63949be50d6","internal-4bb57c7a48097a0125d0","internal-05f84eb3cd242e32dc78","internal-f3a9d2cfab66924f4b12","internal-643e6f769ae86dc8e68e","internal-078dc179d476fc29043b","internal-1e2cdaab80b9383480f3","internal-6a2a67bbadb7ae0a8367","internal-12a8cc10d9b161c00f08","internal-c5bee2892ac4feb88337","internal-a4abca20cf77b5633629","internal-e0c5b3a451ddc465aac5","internal-40a2c27fb96c39c3ad13","internal-692797866400c714eb65","internal-3fa9b38513188a2dcb27","internal-fcdc3bd7b9634bdf45bf","internal-4f2dc75f061c4572131f","internal-e54a33ee227dc5ba887c","internal-5cffba41f949733185fe","internal-b146ffe753935bb51de5","internal-5c8a9d5c446e0787f5fa","internal-e502503055df62796019","internal-94f11eaa01a5ead057cd","internal-1b57a6f500274ec3bd2d","internal-1a2a2f1800f7630cc52d","internal-62fb48989301041eb9dc","internal-1013d67e3155f94666e6","internal-38f56f75a9fb861a2684","internal-bc4395f551f2556aa87d","internal-4c0a74098fa432915fdf","internal-1e675220ac2a9d41f91d","internal-7db9e07f0c03d1fbdb41","internal-057f86b60a49f0c3dcd1","internal-ca0ad823d65764d59855","internal-dafaebf89f7d2b8ee245","internal-c5390678b4d141faff97","internal-fc79c06389d4a0f5c162","internal-c8b3ab4ba330e6199bce","internal-1b9eb3938f36959d7eeb","internal-09a271b1d7a4b2589fe9","internal-a275d7bc85c92c79ffd4","internal-7ea5281889b641cdc443","internal-38b62b15b3329c35120f","internal-3e40174efd3ff6bc3212","internal-6027c1f6a5416e1d8fdc","internal-437e4ea2f334a6bfbbd9","internal-e07059aca13b38c23c6e","internal-19ee57f0780a1127e155","internal-df41c4319fc32dfcf3f8","internal-1b863c15ba0b1de53770","internal-94929e56e5f04d53108c","internal-1a42c2578dc1e31472ee","internal-9210eee9cba90c653369","internal-8b5825076442a4f0ce32","internal-9f3136c65ae4bc322924","internal-0904b6dc4b122bc260d2","internal-2cc6d1f490f6a78edfe3","internal-26ea8d4cf7e746d52e5f","internal-fe8b3742bf7b963e7e74","internal-b6f6caf75566c125028e","internal-43da2ed2efec99dbbfc6","internal-5a34d427584244bb7f7a","internal-618f3325aff27994cf36","internal-e3a0d475e331100db14f","internal-defeca53cfca6329005c","internal-f51e65fe7b8b8b49ffc7","internal-c835d7d67c986f1333d4","internal-02b8aa3c24804ef528f7","internal-abdafd5cc6960c719443","internal-4c6bc9f1a55f91b59873","internal-6c7ef5f23dda5d539543","internal-bdd46b43c654767e5b55","internal-17373609b715b6b819f0","internal-9722e6b8a8cc1ff84b2b","internal-2e90e0b4c305643720fa","internal-b7fe181898d270f150b9","internal-fdf60b713525ec013b00","internal-74d46dc8782ec4df9971","internal-e19534cacd16127fc3cd","internal-19f6e41a2f307d48ac26","internal-f2ed45687204e4478fd9","internal-ce3970354f5bc0ad9269","internal-88acd6185a20093b66f8","internal-029914a214b78ae5e080","internal-509a0a2bb466112d331d","internal-8303890fb459f145a7c6","internal-24460093c85983aa4e81","internal-cac052f5ac9871db9b5f","internal-88be54d8cb9221f34f40","internal-bf0073db0199eeb9eb32","internal-72f47e0c0fe6b41bf918","internal-1ab0318012a238e04739","internal-9f75b65cf54390732b6e","internal-536fc05621331d1c4365","internal-c4c626794e2eb1b4bc6b","internal-e278865ef04260920937","internal-85a1d4fbd77b42edca4e","internal-de749be5a6de1e6d0d8b","internal-0d00a773e14b05a390fd","internal-dd6b289585603198c416","internal-1bffb81952a02cf0971b","internal-2991614b1a48fa2fb7e9"],"external_outgoing":["external-7a6cdccf494581159e81","external-f8998fb6965305bc6784","external-d90069f5717169b4040a","external-f27c22cdb0c97760d044","external-0f8c6724b35e919ae12a","external-9ef488ac2a02c61f0e3f","external-62627cbf8c1a1cf68d44","external-ad594a4599daba898fb0","external-76884924fc125a982f97","external-7bd1e73c14b63eb11560","external-4fd3ee0e7fe97222a766","external-98aac6dc05d5f152c5dd","external-2b195d895b47338a9c82","external-4a3c1f273ec5343b2a4a","external-5a3af79f081828672273","external-aa3ab2dd854acb769eb6","external-b2382703e57d27273c11","external-b82ecee8d21bcd77c96f","external-3a3fa4e005981d981686","external-b9f4e152aff6ad066e41","external-a2654ca0fe5f147bf93e","external-94f574a180d80a020400","external-24d0cf31be925dc4661c","external-fa507df136ac664bb31e","external-38f7ac3f004b583eb3bd","external-5101112b072e2cd91674","external-3fa2f21b154b6be85960","external-d80603df82baf4d93d8a","external-aa17dbbf148fe00339d5","external-47045f76637ebb63d924","external-dced3a00993ae6eaf911","external-6b218890ae1b6f660870","external-dc3e4665df0740c4368b","external-099b0b0c6cb9e6c04f4c","external-2531113a43eceee7247c","external-5d45fa63511a1ec7b046","external-f9e7aaed0e9ad8daa68b","external-9343a12374818f64cd3a"],"external_incoming":[],"unresolved":["citation-53adbd167eaec7f0d24e","citation-50ae28b71fd6d783ed75","citation-caf9a0e3d8b70af6805a","citation-e66fac03e9e7327bd047","unresolved-45153c3712d003431d7b","unresolved-63e799fefd587161b955","unresolved-c669ec585999c069e42e","unresolved-96ecc1f3c51dcaa6603e","unresolved-0b469e1c1130b0e33f87","unresolved-e3275d4c1b9a220ae7bc","unresolved-3f173032a4831c5d33cf","unresolved-3bb777550434d6499367","unresolved-f3d9a39801b0cc6eb502","unresolved-c09b7d1e53fb8f263848","unresolved-781a09dce76e1b8fa490","unresolved-72735d2b167b8c352800","unresolved-36def89469ca3476234c","unresolved-f562e3fa6f3dd8d73256","unresolved-4ddac7d5252573da032f","unresolved-84e436337bb1246f31db","unresolved-261f8cfc3ff70787534f","unresolved-90967e5ca218ec80946a","unresolved-a39fb53fe835894fee2d","unresolved-13ea50c389833083f9d0","unresolved-247f354db599984afe45","unresolved-5a858f508514459db244","unresolved-7b2a259ca780b962c900","unresolved-755a0f441cb11f25544d","unresolved-93176c6209bd128fb574","unresolved-071a576b03093e99e32b","unresolved-02f5870b3ae212786dbb","unresolved-764ac44dfa679746cb2c","unresolved-b1e7b7165fe80b744b5d","unresolved-29e1fccb09d9aeca283e","unresolved-0935ef31e28236aa4389","unresolved-827134201e9bc52d8255","unresolved-5052998bb73a63382f1e","unresolved-e63cd84e44b53665a142","unresolved-549116dfc5baa049dbcc","unresolved-efa03d253fb50ab43f3b","unresolved-d5f8e1259247d14de6d4","unresolved-95d41f694f5de03cbfee","unresolved-52db63ba2f7972aebde4","unresolved-c1cc5fd6cf98e11d8823","unresolved-8ef3f7c8aef77ab8a9a6","unresolved-aea2c742a1c6cc8bbf51","unresolved-bb3af422b5f807fa2df6","unresolved-139dfabdce59f83c9215","unresolved-6214d54cf5354fc7f13d","unresolved-4402288f6c81ad4cfa39","unresolved-fe060bd6669c5a201efa","unresolved-f647170babaa22a48c64","unresolved-137f6447d9d72cfea175","unresolved-d57b1d2db6456588042b","unresolved-509cd9004b5c6e02b7de","unresolved-d28f0c0311aa9d0d01b7","unresolved-f2592c89728a4863958b","unresolved-7531fa64ecf2e649ee5b","unresolved-0f7139d395ac4d4c7524","unresolved-4497fcc9e471bcb8f4eb","unresolved-39ea881276515090df86","unresolved-f01b88f2b4e13c74da98","unresolved-4b9342170a175dc25bce","unresolved-43ab9296ee0190cc72a4","unresolved-c7325da106ea5b5cd432","unresolved-3330d51a9d160f70ea74","unresolved-c71054dbd20545d9f2ec","unresolved-93b58ba9bc45f4a841d8","unresolved-6c8bff5f2e11bc8b6b0a","unresolved-a5f57d19e681cc67af1d","unresolved-5922be0a40ebc5087abc","unresolved-2b9d06f5529f55a391d4","unresolved-cc16d54ad8d714018dbd","unresolved-7175382bcb8fdfa24f67","unresolved-0b453b016f7bda3c5bc0","unresolved-494fc19a99703a1a79e4","unresolved-f59ca6002d954430322f","unresolved-bc4dee3576225fa96a44","unresolved-ab0abbcee3f4b94b0973","unresolved-62a0a58c881d5d9ee8dd","unresolved-1eca0f762328d0b29401","unresolved-77768a523b97011228f8","unresolved-09493cfc543751f95ecc","unresolved-c08f718a3a7658703398","unresolved-33ef0d50095294cc6853","unresolved-1668f31d0e95e02b3951","unresolved-3c4c6503c4ee7d0153a3","unresolved-f8b2ec77bd4f1d8b587e","unresolved-b02864bb3d7a109d2da6","unresolved-48ac30d49db4cafbcacf","unresolved-21ef8d801734f992985d","unresolved-731ab94df3494d2aeefd","unresolved-f9e6a6e84de62c34f8db","unresolved-4830f76b8c0693881568","unresolved-684514b2cf3748e34338","unresolved-86ad060df96fcaaed95c","unresolved-208ddf07ae00af935151","unresolved-97d11b56768a2109d28b","unresolved-ce8a634f27a5583af402","unresolved-26c188b978a8405cbd9e","unresolved-85797dbe177b64962449","unresolved-d3ddf52763df5fbc2776","unresolved-63711cc3115598b9a0c3","unresolved-d3f7d91f7935405c2c64","unresolved-d71a3e53d443228da6c4","unresolved-3ac42a6fc8dd620b144a","unresolved-975413c0a544aa0787f8","unresolved-0b323b2b7a75fd3e2ab7","unresolved-2183fef76dd7d61eab10","unresolved-83056dc4b927bf9291f6","unresolved-e17d9f810247d4fbedc2","unresolved-a4f2474890f208dc7a48","unresolved-d8709f6b80ce4a46c75f","unresolved-1d3f9586a64559ac822e","unresolved-1c89d9e904e829f14b68","unresolved-13b74600369f0faca00f","unresolved-87ff18af930970b04d2b","unresolved-0745fd032c3b797ee6b7","unresolved-fefc1a6d4debfeb7bd4c","unresolved-c3ebbcd53b36f8de1940","unresolved-02e91ebee831db14d07d","unresolved-ca88048d840e72a01095","unresolved-2251721974259d5c01ec","unresolved-26df7c4e3d2a4b1b4450","unresolved-dbd957d9f82d541a7933","unresolved-43ed116aa25280c7a117","unresolved-b5ba628e7614bef2e650","unresolved-13e89c91ab1d6758dca9","unresolved-e5a11624ef86e5e2ffd6","unresolved-0c6d501f18aba81d9a0e","unresolved-03fb5c609622a05a90d6","unresolved-7fb6df03cbbe1ecbadbb","unresolved-cf1104795876ea60b43b","unresolved-73fff48eff02f5aeae3a","unresolved-844e2e532e884d5496fb","unresolved-2029461c7e647ad1966d","unresolved-7267e283a9d2c8994fcd","unresolved-f8856424cc5ccd4db154","unresolved-3b96f364a7f4352d963b","unresolved-b30a878406cd2e86588b","unresolved-0e3dca3d748cbfe92987","unresolved-c6f187aa5140422df5e6","unresolved-53d91fe3f2378c7d0b03","unresolved-66c151cbadd6786b6ca7","unresolved-549c4fd506fe73888c16","unresolved-180a9a8457bbac63f8e2","unresolved-15cb9f40a2d03f0d6747","unresolved-edbfdfa1f74dd847ab80","unresolved-7e64fc3dcf7bb9c75e76","unresolved-c110ded403929f578ea7","unresolved-3a2066dc0827a1660038","unresolved-12f91ee08011ecc678cc","unresolved-5a88937b368b671b1ccf","unresolved-6fd4d6762bfc4ef93b4d","unresolved-8530a449d8667709b357","unresolved-aa0c029ec3a325c8fdf3","unresolved-c68fa9825a2953233032","unresolved-dbd989aa5130dfb69c10","unresolved-071997c082e39a74f84c","unresolved-d30ce3d9631fa67cd296","unresolved-9f540636ba4844ce99be","unresolved-40d1676dece29b45922a","unresolved-9cf5edb9517b43a06c1d","unresolved-ce450f3fbe6be06f24c6","unresolved-f92ac56faafac5a23894","unresolved-ff7faf8018d0f7fa1c12","unresolved-fbd6031de4e9c15a0c76","unresolved-bdc787f2cc96f6b7a251","unresolved-ab3b41df2b15ece27665","unresolved-283a9c11031fa89a0037","unresolved-0ecaa9f2796421c5136b","unresolved-5be8485c5dc8996be873","unresolved-516f41f8285ac34565ca","unresolved-9d40ae88a90615e79a58","unresolved-0ffaa8607f1a59baf29d","unresolved-9a6421be3de1ba8e24b5","unresolved-3de5c962db816851eec0","unresolved-6c2ff0667a2efbb766c1","unresolved-57a6730d996d2d52d1fa","unresolved-042123374753a7d8c14c","unresolved-675e9dc6dcd3daca6085","unresolved-a5a7c86148f1045016e1","unresolved-dbc8f43e7c30d25939bc","unresolved-5a19189ef7b1992d7523","unresolved-f0127f7540cb2ee6a325","unresolved-90ff705a86dd0314ade9","unresolved-5eb3c7b0836ffd7f2bae","unresolved-711b09ebd8c75d231dfa","unresolved-973424f30cb5d47ef738","unresolved-fa3cf04b95ba53a5965e","unresolved-694a3fe5d16e4b82219d","unresolved-22ee9cf6ad49010597e7","unresolved-a2c42e8ed0e266f0a63e","unresolved-504e73129136c0d1e7ec","unresolved-0859f5e2f83031386895","unresolved-d82826c826565fc7d236","unresolved-bb2683084fcb901cef4e","unresolved-6aa468c38f5f3fbb9444","unresolved-01f7cbc99864eb6207ea","unresolved-e016fcd84bbfa453c02f","unresolved-11cb6d1d655017939040","unresolved-846571896ee8341ca061","unresolved-93f9f6094768cc55db4e","unresolved-f0aba9bb058f548e2d1a","unresolved-426394758cbfc101e4d7","unresolved-91fd5f715d77f9511639","unresolved-678d7b53da500877d723","unresolved-c41d5acfe0c3cee23585","unresolved-4d81da498bd21f1cd3f9","unresolved-bb3d981ce948f0f33e21","unresolved-70648c4c898847e87ab0","unresolved-b33bb7aa0900c018ab2a","unresolved-4b219015032222d6eccf","unresolved-b6ed47494a42e71f97da","unresolved-8e9799913db7bba0004b","unresolved-ec9c92f66a49aa82cdaf","unresolved-4bf8fcdf7a14ce75e1ac","unresolved-9b5914f9f537953d98e7","unresolved-46c5cc62095f42089877","unresolved-5fe34d414ad9e41770eb","unresolved-c0308e2d4352bdd8510c","unresolved-9ea5bab078d79afa927f","unresolved-305ba588b0546c719903","unresolved-bebb75d34d35a0c47e68","unresolved-420dab6b2ef11e80f57e","unresolved-9847d431fa00d5ff3a5b","unresolved-ee67d723ff996db56ec2","unresolved-c3c35bb8205bdd39ab27","unresolved-81da24fef742c7bb779f","unresolved-150416d2791b69f009ab","unresolved-cb9e7a1e8da876ab6ccc","unresolved-c649cdc97bc8c9580c42","unresolved-efcac66d750ffdc89eb2","unresolved-dd6c9cfe905e1f024f3c","unresolved-f5f3150bb694f70a611b","unresolved-5431204d6b0091eda6bd","unresolved-a33bdf5e4bc01bb49e0b","unresolved-a2f544b376d2845ca00a","unresolved-ba2042797d436f15f135","unresolved-54551a73a496f5d69d3a","unresolved-817e3e817429d821a0a8","unresolved-1bff6fa2f1cadbc8992c","unresolved-a35f04ca1b23b65374d5","unresolved-9e9653208f8e7e64ebb2","unresolved-c4be7d92ed7f340c0f95","unresolved-40e7a09d0eb187ed4f9d","unresolved-5e33975055416ef743c8","unresolved-befde35df49147e270f0","unresolved-7561b081bbfa9f1866cd","unresolved-492367096284c911baa4","unresolved-8a3c52657a527566eabb","unresolved-d1a70602b4854283308f","unresolved-544d03034a3ba843bc57","unresolved-f589dae25bca76846079","unresolved-85e578a94419498e312f","unresolved-4faccd1051a949e5ed0d","unresolved-ab2bcbaff6f533accc45","unresolved-b5da0a2ced72e172c7ee","unresolved-95849a20496320206ce5","unresolved-21fa390d31411e55c2fc","unresolved-a0f05319bdd0d4c0ce8f","unresolved-d3d23dc27607e430147c","unresolved-a547ae4ea6fd04ce722c","unresolved-aa8f48fcc726deec2591","unresolved-392486d69c2c481828fb","unresolved-1993c5fb655f7b288eca","unresolved-1770226d214d9ca3c757","unresolved-4315c88bf8a5641212f2","unresolved-ffcd74aa2b50172deaa1","unresolved-b1b9c1c790e3b2a81563","unresolved-c3697bd616f7bce44448","unresolved-b9acfc3e2b02a747c9f9","unresolved-f822860e800f0cfe4436","unresolved-26489f55a466116fb5ba","unresolved-d8ed4b4753d95f745939","unresolved-753edaf040bc675466c8","unresolved-0ed62bade02bf7487fa2","unresolved-cc01d66bad1bb29ae631","unresolved-e6cc978ba30a13ba8b1f","unresolved-a6db47e63651e1b6cb93","unresolved-6895cc371882d0a9a73a","unresolved-642eb8401e02c612fa6a","unresolved-ba14e556702264870b0d","unresolved-083a07cae286e0a72898","unresolved-ec28a554caec6adb632d","unresolved-e1a32a2c59b39af3cf63","unresolved-c1553ad3674521c199bb","unresolved-cef917765a0908b53f2a","unresolved-19081ef437a27b1a2c97","unresolved-df68b8fd4b0e5b2459b5","unresolved-e5d4e52bfa73047144c4","unresolved-56bd80afb210b4efee08","unresolved-49395771359cd41ed8d0","unresolved-515d431a2a2687dd28d5","unresolved-d71f02e0a57bbe2091f3","unresolved-b9c10cd307c3725d5d2d","unresolved-39873904b8026023d3bc","unresolved-014f6f13e0dc25474b82","unresolved-0de308a722bca1f8895d","unresolved-fc4fd1caabee00165c8f","unresolved-a4df88730e30f29f7834","unresolved-4c4784eeb9df34183af6","unresolved-cfec78c72445f5a6ede2","unresolved-68c9011a36411cf0f6fa","unresolved-a0828720354a8b55ec91","unresolved-f1d7c9f3d3bd822da33b","unresolved-d4a11bd081a969dd339d","unresolved-871b3a45d9bc11d18a2d","unresolved-8665c54a78e4895709da","unresolved-34a8c527f02bf606f850","unresolved-c55b2e78fdf744b001e8","unresolved-f27ca08acfab57e5af06","unresolved-aac4c98b29b99d1d6693","unresolved-452141822d667ebbca57","unresolved-b197f15f4560763e0e3e","unresolved-060366fda1e1be8114ff","unresolved-b79341a9b886dd1b59c8","unresolved-b3fcd50ccdd6b7c078aa","unresolved-9f4e00f61a63f0bb01e3","unresolved-65ade07ec3d40f5d7596","unresolved-f8b7527f9428f8373cb0","unresolved-fe2a2052e1cad8ac245c","unresolved-b5a8b4ecc2906ee0e0c2","unresolved-1e37ef2144be58a6c9f2","unresolved-5445c03553e3b20de537","unresolved-9323b0e645ddb59105b3","unresolved-5b1ff12d18cb1977d615","unresolved-1e7f09443e6d375bcdca","unresolved-8812cc5d9488f4f3ea4a","unresolved-6b52fb5676d889cb7593","unresolved-0e4d18bf1868f8903da5","unresolved-71b535194a2611cbd056","unresolved-e26a459e817e1fae68f1","unresolved-9b92fbdc87127530eaf3","unresolved-8c252b0345fd987bc3ee","unresolved-2ce282803f2d03128618","unresolved-77b56f3cfeebaeacb5b5","unresolved-be77932022a84a2a37a9","unresolved-324b2be20a06745aaed2","unresolved-a422ecbc684b7f8d19a6","unresolved-3546d39a374988448e0b","unresolved-e40438dd53dc266b0325","unresolved-f74cc45e8c1d52f0acbe","unresolved-42621a78aac0360813b2","unresolved-b8293ed8399b22747178","unresolved-ff3c00f7d2f081ea710b","unresolved-c30e8d54f8bf073cf7e4","unresolved-511d698e690ab0bf3299","unresolved-323b5e02a591e856f50c","unresolved-733e44ba2aaa8d1973fc","unresolved-59c7fcfd58cc5065f05c","unresolved-6b1d049a255596c07b62","unresolved-49135ad61cd8601dbed8","unresolved-eb178dff9bb02ef42380","unresolved-c31acca83db088a35efc","unresolved-e7e9bc87dc7eabea161a","unresolved-5f05f61fa55f830e38d2","unresolved-37b47fdb1a4762cd3302","unresolved-b740b16ed93ce05221e3","unresolved-a0e24373ccfb07319ab1","unresolved-2e0c6a04982501c63e45","unresolved-6a50332d888fd6c8c3b8","unresolved-0071a012e851088c8e72","unresolved-e44d59b6924b661ba6fd","unresolved-3676744ed5965a55a355","unresolved-a5912699a7c065502edf","unresolved-a7b43b1449027efc3f62","unresolved-4ce39082dc5f030b34c6","unresolved-d88c891bbe3e19a3da8d","unresolved-0a16e6a34042874d02db","unresolved-3ed5ce3f75d922421ca7","unresolved-c89c8fa6c4c2ebdee19a","unresolved-07d5c93a5a140a0602d3","unresolved-83dcac249a656f150d1c","unresolved-33d2a90e938e85c8b17f","unresolved-d146ea4ff57faacddbfb","unresolved-309d838382f1299f253d","unresolved-e0f9d512161ee7eff966","unresolved-f46f2e92b59b0b061122","unresolved-671dbb87f3241cf7d5f5","unresolved-e568f1b3c5b27a3a94c9","unresolved-3d4c3b912240ba6d5b9d","unresolved-bcf0895731f338c5e62c","unresolved-d8e9d5d839ca377cb27a","unresolved-219bd5c7eab9202f446c","unresolved-5277c316e2d8e62dbaed","unresolved-b011630ff16e3d8d2521","unresolved-ba9c4dce17ee1ca9a50f","unresolved-009279784ed6568c6ed7","unresolved-d96e31a06e3e8ca5aba5","unresolved-b9986306e1a0f0315350","unresolved-d380ef74d4549dae8fd4","unresolved-a64cdccacb162aa5164b","unresolved-124f3c428835c7547e53","unresolved-e793dd5dcdd6f17dbdf4","unresolved-825b5ce7b3c1e8ccb514","unresolved-73a1eca3194fb336e2b2","unresolved-e6c1f8d056278dc8686c","unresolved-25d28a085338578a4f9e","unresolved-9b56014a34de9adaa063","unresolved-51f8e0e80afc1353c9a4","unresolved-e0482950a6f7a350ddd6","unresolved-063a0e80387cf329f255","unresolved-8d251b60bda538516424","unresolved-67976dce8ab4dd2b4d7a","unresolved-16ea6dfc6283d23b8b31","unresolved-a531cfc2deb962bf3fe6","unresolved-30a31780fc4278639ee0","unresolved-7a26270b4aaf582b0115","unresolved-0f1d756e9b0add936dfd","unresolved-c4f3fd4dd9dd75b1cf92","unresolved-7eadc76e6fc0161430c0","unresolved-cf1768c56f8b8856b34f","unresolved-d105fffae2c8f92ab4be","unresolved-b3b8422e426223d9b450","unresolved-e58316e329f26170c5d9","unresolved-ed08f473fb5af321f5aa","unresolved-cb6c60f6e7274ee32f83","unresolved-6cb761685fe2f15393b8","unresolved-1ce2429851e8ce3727e3","unresolved-673afe1c5a5a5e2dc0e8","unresolved-8b70fc7cd2e02c824af9","unresolved-b12b7b2c61ff25f4dea6","unresolved-54a44a253c39165b0550","unresolved-da0f186cba5259699b84","unresolved-a80bb890d97623cf027c","unresolved-b2e2c6a34bceacf056b3","unresolved-5a12e6e62b3ee40dcafb","unresolved-45894e1d25643d606596","unresolved-77f74b1de4b8c713681c","unresolved-af953dbbc497869a65f5","unresolved-3c81d50f6d053437aac4","unresolved-dfd01d2270feb0d12bd0","unresolved-f33109a9f1037dc86d83","unresolved-1c5f8863e3552dc31fec","unresolved-142b322085d8694572f3","unresolved-8db653d13f6e69ed444c","unresolved-c371e7982577ff8dc23d","unresolved-13c6168783ef7ff73ef1","unresolved-a5480a7d4857f3970886","unresolved-e2b411d532b2fd554a74","unresolved-669641e61eb25cbf1cbe","unresolved-00b86bd723bbffa2ebb6","unresolved-7dbf3b64967c35696f2b","unresolved-014578708bc03f76ce2e","unresolved-0ce17c475dcfe14c8dfb","unresolved-fbf4e753aad428eee935","unresolved-a6c6dfbe46f77ef557ec","unresolved-1d57abdd44bc162405db","unresolved-40873a724cd2951fd271","unresolved-3f8a33c4cdd625f60087","unresolved-c34ba1eec6c168ccaa0b","unresolved-e011574c38800e33ec7b","unresolved-d2c39d1a4d0541fa6f71","unresolved-832ddfd3ebe8bba37127","unresolved-387beab826674206c528","unresolved-febf50dbec859208aa68","unresolved-7a7ed1ae942d83f0072f","unresolved-f36df0b053641b90e3a8","unresolved-30b0efdb0171fc5cdfa7","unresolved-f6ab16e7af021db81f3b","unresolved-91e386d39a2f51ac38a1","unresolved-86f26925277d4402821b","unresolved-ecd3b799d2fd8a3d5623","unresolved-8f80c0066517b43a22bf","unresolved-160c2933976ea346c8c1","unresolved-5c06b1f867682f74b256","unresolved-d5c66b3c5391649386b3","unresolved-45c662f0d1f7349aecb7","unresolved-c2da73cdcc079055b749","unresolved-7e65f2917a341be67b87","unresolved-9df58d0b9ce48906a986","unresolved-30145d9278c11e5de785","unresolved-38395d13fa6450297074","unresolved-c9059563e6d045b3047e","unresolved-8c57c7a0e49febda0df4","unresolved-47d4695447254b998fbc","unresolved-62081183a3ec549d7a63","unresolved-e5e85e65679cae1e1b4d","unresolved-6af2f708d9966cc3aacb","unresolved-c37f5d0a59e35c849f9d","unresolved-0f02aa62a8bb8b96934b","unresolved-0061650e9a79eed52d43","unresolved-9e13ad21bb7e8c540a6d","unresolved-9f7e29dadce7b3c889fb","unresolved-d6243b518a6999172f63","unresolved-070f4c6e830ac6f2c73b","unresolved-274af0fd51c133f5a1d4","unresolved-5e74c36ec11471737c12","unresolved-789d32645610059a4b73","unresolved-3a159528fd7fb5fd1044","unresolved-fceff8a11220c8d69816","unresolved-e9a8ad0a339612d69b81","unresolved-b14a930445e4afcf23ed","unresolved-dbeb214c219a4ffbb82d","unresolved-484e6c140f702933f4c0","unresolved-c78a7d3bfe56897cd538","unresolved-ab555dca71e4df421ef7","unresolved-16c9ac59c2a8353b2776","unresolved-4c73061507ae04e2b6f3","unresolved-6163e6b4415c63d5b52b","unresolved-cd1fec0dcb1bae902b2e","unresolved-8d410b843c9e6781dabf","unresolved-3c22c5c4abaf7ee69647","unresolved-b915dc9df508aff93827","unresolved-71007b1dd1d6b4add5c8","unresolved-c98102b9496544b401d4","unresolved-75ff7fc63bcb8a0c54eb","unresolved-813de52c6ac9d4aa14ba","unresolved-4a89b1cb3926ee2ac9eb","unresolved-abccf58d8966bff0dfa9","unresolved-9ee4296e1b243b2e3075","unresolved-7ad40b86dc2b054dca67","unresolved-ee454c5f306d39ec228c","unresolved-702d241444877b6212a1","unresolved-c960f7317af2846898b0","unresolved-31a354f8481f683aefaa","unresolved-f46acb4d8a72d7b75eee","unresolved-cea909aa4f1d546926ad","unresolved-d49fdd21f814df489390","unresolved-d71bcf7c71b56cee63c1","unresolved-6076ffdaa33ea4b59ded","unresolved-94b83ee341f855611c48","unresolved-4b642f6c2cb1ac8c037a","unresolved-b0e86306a58120813cfe","unresolved-719555bdc0c0c56f49e6","unresolved-51da11607321571bf360","unresolved-df53d71754692979c356","unresolved-54bfdeed08eab6910c41","unresolved-c47a54f66da6fbae9081","unresolved-a6ec2d36f2af3d3727b5","unresolved-0e624d92dcaf31f6a7ae","unresolved-05b11a199883504e93b2","unresolved-10645fd15da0bc5d6e46","unresolved-852c9ce915da8214fa2a","unresolved-f2c2eb065740449b2322","unresolved-b4622160e54ebd0dbd2e","unresolved-27789f0f39bb15128713","unresolved-829a0b2a56a60ef7f7a4","unresolved-941cd608c92f55c52627","unresolved-469c397dae7d4b1c5ec3","unresolved-0721ebc160e0aacef86f","unresolved-450f63104a04d90b4cc0","unresolved-ca88c7b375f9e728525e","unresolved-74dc160485f435c7f87e","unresolved-5cee3b4f0a230a8fb6ea","unresolved-a3454001c2915e22fd49","unresolved-46ecfaa7d2a2a937862b","unresolved-2d9471b0cfcbfa2fb6eb","unresolved-c1210393b041a09a91fc","unresolved-397e17f779df09e5cb38","unresolved-0f947afe3206ccfc2185","unresolved-9f1c74b92bfe9259aee5","unresolved-22ea3079b54908fb9387","unresolved-2fc919a265e992ab9616","unresolved-4a0bcbcddd520b8a2dc6","unresolved-d576bb72a89234819c9f","unresolved-257a5ac298f57995f032","unresolved-19612c68a3f492f5ae7f","unresolved-95fd71ead376eb7004d1","unresolved-06c6542c0fd0a550874b","unresolved-19ae96e87e87930c59b9","unresolved-e4fb2512c9f5720daad9","unresolved-f32cb2ca7bc41ddc04ea","unresolved-aa38294ce2bdea4b9812","unresolved-18adb732f99e319ea8d3","unresolved-27a552ab094a1d6ca31f","unresolved-30d40e64af10de6d9cc3","unresolved-248f5a0d3bff2fbecff9","unresolved-f559b21168a9f1506262","unresolved-b0718de1252d7172bfd9","unresolved-2c37acaca54b3143a54c","unresolved-6f8358289bab3119f0f9","unresolved-01932a71988f469c42b1","unresolved-2106aa6a608ce6a3b5e1","unresolved-e9c3d8d7c857ec121d95","unresolved-2e652a55dbb087055df0","unresolved-a607977176009a3826da","unresolved-829f4145f7a6db7fc738","unresolved-d5782b48ff50785a74a9","unresolved-35a1d54b0128d99d314c","unresolved-43cf4ae792b512f711a9","unresolved-8affc3902a89b01752c6","unresolved-e19e239fe0fe5b35007b","unresolved-207dff55b82f763cb2d7","unresolved-8c1d23461926f2ff2834","unresolved-6c4d98983e0a3323f009","unresolved-3ea364e8576eaaf532f7","unresolved-86cad941b6ca92610a8a","unresolved-1f54b6c7d1fe005ac010","unresolved-d13a824fcde8cc87f0a1","unresolved-df2168c04d152cfda6a0","unresolved-83cd303eb1ccb0204282","unresolved-6a63949c30945101a6c2","unresolved-fc8d5a29a509685b87da","unresolved-053a83157b25140196a1","unresolved-0740fcd1ded570eb8b41","unresolved-d40147c7bd025c6eb306","unresolved-26afb1103cc35e9ca55c","unresolved-b58863b346028aa39436","unresolved-a45266282a594a7afeb6","unresolved-8a9dc3508f9633d842a0","unresolved-764e104a9c5b01f27913","unresolved-ecb0b3f9f92d2fd5dd7d","unresolved-46504e2ec185a2ac9dc0","unresolved-8d1d4d099d19e056cff5","unresolved-fede786a21625e845fa2","unresolved-3e1968f068bdbe598bb5","unresolved-cc635bdc62d4979d2cae","unresolved-d3bf3e7154ab3e0dd335","unresolved-b7479f0ffef69bd1c1b9","unresolved-8ffc6670cb20ae8a1c1f","unresolved-5b97d26c18af9578a319","unresolved-6192b6226e0432076949","unresolved-63dacfc62351eece052d","unresolved-c09fff26f3a2740a6df7","unresolved-3206b8399ceb81f2353c","unresolved-07d938165822f0a3984a","unresolved-811ad108bd71ac4f89f9","unresolved-d4554d7f64962f5c6466","unresolved-f46d157f344ec6e179dc","unresolved-b807516a1d85374c37a7","unresolved-bafec927f510547158cd","unresolved-c518b0cee521d92b3033","unresolved-bfd169867a218c5c90fe","unresolved-5e7bb76b9ad43bc1c37b","unresolved-4e54ab9ddbba19fd3fc5","unresolved-f1b33b131cfe2e144999","unresolved-dfe0ad9f136aeca21324","unresolved-fbc9be4376f88a7bd234","unresolved-96dd6a5b212c9997f408","unresolved-16a8b770f9308761a477","unresolved-83af6f96e63bfb3f5435","unresolved-aef6a85d131e244cd121","unresolved-77b5f3d5d7e27bb2ab67","unresolved-69f85ec420b729fe3d22","unresolved-b4ae74adb3783f939f9c","unresolved-00a6195291c2bc8040ed","unresolved-bd0483e0fc0bf55eba68","unresolved-6802015d5d106da4fd85","unresolved-4896081aa69943173201","unresolved-b71000ab0201b2ac5bd0","unresolved-41f78893fd81dc96669f","unresolved-276c1275f103ff075e94","unresolved-d80f32944528e40629a5","unresolved-bb61d5b1665bc3085e0e","unresolved-412e5e22d5a700e16f37","unresolved-f7f5df297df795a1dca3","unresolved-b697d8cbe92fe123ef34","unresolved-fbfcc5c65bf6cb0319cb","unresolved-d18a794368accb2c8b32","unresolved-9e01de2eef71075671bd","unresolved-9b6a421b5e17ef1b02f3","unresolved-9853db2beed24bcbb4f8","unresolved-b03ba1ea2cb1f437f0b6","unresolved-759b45f4d321862b4958","unresolved-e14df321c33a72f71ea4","unresolved-3dae1ae29a28e22581b8","unresolved-803a508b8140e6d2d904","unresolved-c162256ddb325e5add1f","unresolved-5a2cca9fa2e9251039f2","unresolved-b399057d0b46615ac43c","unresolved-f7e3a25a7b5a287bdf77","unresolved-6d022ff12a819a441909","unresolved-df66e57ed0ced760adf1","unresolved-d9901e5b46187c406e36","unresolved-c11fbefc4e4eb6c9e0cb","unresolved-0d68086676215e275ea6","unresolved-cb38d0208fe268ef5003","unresolved-7b570b61e60eda625309","unresolved-9cbd7647a1664d0c00d1","unresolved-ed13c829bc2d6744cb5c","unresolved-caecb66205b0569573c3","unresolved-0f835dc6b9ea3a01611a","unresolved-83571844e154f9f91246","unresolved-9d8b955d683f80cd26f6","unresolved-0a230d8d41e5bb27c247","unresolved-411e2aa11e53eb8f29cf","unresolved-c13a1feaca65e6da9ae3","unresolved-455c656e74eba1727ad3","unresolved-880c7f07ed3f3a77cb12","unresolved-29066ee5637fb73988ec","unresolved-c6b6d05607b0cb894bb5","unresolved-7e643d8b65a417738e67","unresolved-c48af3b314de55fda4a0","unresolved-fa2afc939881f1f90aff","unresolved-95c6a559b43b96beb1b2","unresolved-8c3f778f084e9a9e967f","unresolved-85cdde2af3ef459db93d","unresolved-967c42b8ebb67c30ca5a","unresolved-6e1f6413d1d540e58f5c","unresolved-9a1556d14427a3d44311","unresolved-fd6f068da15ac8b5ac65","unresolved-a779396d851fe8659426","unresolved-182f231e1b908702b95c","unresolved-f9395972d3b06a8b42eb","unresolved-7d6450de1bbcf7ec9065","unresolved-b0657f2a172281b99f3e","unresolved-00a88560b7fd61114edb","unresolved-1c7d9aa243dc4159a050","unresolved-fed93fc8b51f4eb997aa","unresolved-f03f47b45feac3ec4ff4","unresolved-5c6510247b99ed1c20c2","unresolved-236a6941d6be54aba02e","unresolved-dcbca88dcca9b5d39afd","unresolved-1df0ee791f6e24a43cb3","unresolved-46a62956e3d346725154","unresolved-782b758ebfd864a78d8f","unresolved-6d778b7b471bd5c9eca0","unresolved-709385ba2cb03cf8d3c3","unresolved-4bf9fd26911cf90728df","unresolved-62994f1fa1bcfd082fc1","unresolved-b71d576684d88d3ce272","unresolved-2b207fa4950ac8ddb80a","unresolved-cd3f14866d7337931a73","unresolved-cb868d257eb94847aa2a","unresolved-214028173a4d4ebb8f37","unresolved-1543665fc69a4ccae610","unresolved-3a09a9790d053fb81c2a","unresolved-5d935b10f5f006d6dcec","unresolved-511beae8644cdc35ab4a","unresolved-990df680c212984dc5ee","unresolved-ef78aa772f3fd9c7471a","unresolved-608bf6b265a5bb0f0a5b","unresolved-42a96177f378b6168473","unresolved-b86c82004684ed65f675","unresolved-145eb4ee54db72ff4ed0","unresolved-ae595f48843b268e89e9","unresolved-ea15b8bad943266ead9d","unresolved-aba763eaf77c98832d51","unresolved-6eeb780b2e670bfb88aa","unresolved-72745b7d02946ecee924","unresolved-870923e684c742b11caf","unresolved-b16fbe2eabc9e0ea2ce5","unresolved-e4e3fcce7f9900c9a869","unresolved-20b5348847566ca9fd8d","unresolved-fe1b1f224a50ca35a9b0","unresolved-63e21de00e643c81acce","unresolved-3cb7651f39e0a865840d","unresolved-9d8a788487bb3ed2f75c","unresolved-c74f0840d94e0fd4ff5c","unresolved-0f6f47a23e0fdbb2a3a2","unresolved-9d42f5e67c7004b6f015","unresolved-b65638bbca1525fbf8c7","unresolved-0da4d484c171481855be","unresolved-4c5bf7189f3f650c1fd2","unresolved-accf8b98500a38dfc048","unresolved-cd518e0bd6cea202c955","unresolved-de6235ca156eabc98674","unresolved-228ed3cc524b1f664df6","unresolved-90c438e1e36203ae3513","unresolved-ec90e400889146143013","unresolved-fac1e5deddc9e0808fd2","unresolved-a803b806c4fa07538348","unresolved-af61abecd277e9029961","unresolved-bc8a6322e94d64751da2","unresolved-8c2a97728d7e7a9458c7","unresolved-9a92487f41b8093aca59","unresolved-9b221f2b973fa74b47be","unresolved-45158306b0571add5072","unresolved-57e2766b214f03d16ab5","unresolved-9695a1903cfbf57ebcb0","unresolved-29f588ff88b0c40612d5","unresolved-a7ad67bd2e277fd0e3f1","unresolved-6887c8c6fdec100edd44","unresolved-9c04652250da38e27da9","unresolved-265ecd34a67968b53015","unresolved-f99b6c3beea47c43648e","unresolved-e7fef560a52f5f0694d8","unresolved-b7bd5f0e8f37d78e8a73","unresolved-6a34e295fcd90262f40c","unresolved-f36940d14cef43fae5e5","unresolved-cee9f76e6199052c3094","unresolved-57e9a89d9dbde2e8e72b","unresolved-a6c3da808036cb1826da","unresolved-9167c258a5189393511b","unresolved-2da3fd04272d2be75a39","unresolved-14aa166307159217e4bc","unresolved-1c8275b34926b7a704e7","unresolved-b409433ecc07d848a356","unresolved-e99328f01e71bb136a30","unresolved-bb05ccb61db55f20c4dd","unresolved-3df0b12b0b1e34a01bd7","unresolved-098161075c19367d34eb","unresolved-6765c71bb7f1348dfa11","unresolved-8a25c6c1b6ca28fd0575","unresolved-408d9a380623471b92e2","unresolved-6f0a12be93cfb91c367a","unresolved-2c6ba93e4d49834005fc","unresolved-eea0eb8436492c787df1","unresolved-b11858bbd5bd517157c4","unresolved-b3d274fed1bcec331db9","unresolved-53bdc3312f5e0dc934dc","unresolved-977624bae099bf1d48a8","unresolved-2254bd9391ed2bb5cfa7","unresolved-926b54ab98171b0c358d","unresolved-7b6d2c47e21318a4aca3","unresolved-e4f7fae570ce8642fe90","unresolved-7f1bbc07ff7cd92c65c4","unresolved-0fcd1f0a5ffe78656377","unresolved-0320c86841da74ac761d","unresolved-28d5aac07e791e38cd0e","unresolved-b5c1f4ac3492ea8e9786","unresolved-0bad13c7175255e5588a","unresolved-2e75cb89acd51de6f1f6","unresolved-07f50c22de375c2c5fb6","unresolved-05e8fd72f378719a75f7","unresolved-1c7d46ee50a409d0e0e9","unresolved-949b3557c4cc5330545d","unresolved-0997f2b1eea6209605bc","unresolved-daee035d99909af147cc","unresolved-f6b9bec6f13142328c66","unresolved-e31cc99afa1209086d06","unresolved-0507d80097b9b3ae1042","unresolved-29dc78b8399f75d6c6b1","unresolved-bc8d22c099d3d87382ba","unresolved-11238774a2b6c5246d41","unresolved-63c66abf106fda069b59","unresolved-e4fd5383e05b66633240","unresolved-debd941b9e123c72270e","unresolved-c9b110d3c16ee73a6147","unresolved-8a4e5f649ea87c44a7e5","unresolved-d7b42bf5345ad71ff87d","unresolved-4663b96b79674662797b","unresolved-110c26b781553621db09","unresolved-199e59ce623a4e3232d4","unresolved-f0e9206b484aa8348c8e","unresolved-06c022a68bfba7472d82","unresolved-576b10a1db706d4bcb12","unresolved-bf7af7bd93063545b6bb","unresolved-7d2aa1f831e6dbcbeda1","unresolved-6d20bfdbeff2106f563d","unresolved-e910611e4c82a3397689","unresolved-c9d39706113e3093f58a","unresolved-8acf448218990b6c9201","unresolved-28ab02cd153cd8eb5640","unresolved-37f12993a1c2f4f9eb40","unresolved-0043c34918b7966c4c1a","unresolved-452e9d3b7d7d54032f1d","unresolved-6a132db70cbcb3ed3295","unresolved-e1778a2d852aba3018e5","unresolved-efd08e78df73c0ac81f6","unresolved-cd9da0352c34afaba396","unresolved-0a79ddda8c5abeed3250","unresolved-4a3d6fd24221e5c8a06e","unresolved-77bb54ba2ac456d35cee","unresolved-80e25fab817b0a1c16c6","unresolved-a2a42f83f4db82041847","unresolved-1f459ec605a0bb2b20a7","unresolved-c955c4fb9b541ec9ac02","unresolved-b68d51cbb6dff3c87014","unresolved-1af869b4bd26a657014a","unresolved-0130d57f55b6bc7d7748","unresolved-3d28808813ebb349c4ab","unresolved-b75a6736f80488cffe23","unresolved-00d9ff869f71294aa280","unresolved-c22d26681aa2a42068e9","unresolved-1b204f8fda532272994f","unresolved-30c2ab4e5735b399dd2a","unresolved-4b73a73c697f598f57e9","unresolved-1d3100a1a4d2ada67eeb","unresolved-00ee7ee30d91cb21ea07","unresolved-3df6f917161bde3c7220","unresolved-6adff254e7c3ca6c08b4","unresolved-141d01335d9f0efea9bd","unresolved-af1b45330fe0a1cb0f9a","unresolved-3c04b75977b9311b88da","unresolved-6be3ba83dea54730128a","unresolved-a4d407cdb86b957e7d5d","unresolved-c5afea362267fbe47cc4","unresolved-2541a5ca550dec9fe6f6","unresolved-7f62f0af7142f9f79314","unresolved-5f83b3fe4f6a18f5539f","unresolved-4f41d82dda0a6951a0b4","unresolved-a0f2e45a75e811b04d20","unresolved-50e47886cfad6b24d103","unresolved-ea660f8e334ca2743192","unresolved-28513a8eaf5f92168034","unresolved-4cbcf12bf3aa53e870a0","unresolved-a46fc242cf8e9763680a","unresolved-c1c85628ac203dc72ce3","unresolved-c66990573cecf29ba419","unresolved-6445fd1d1fab87d2e246","unresolved-a672e8328910694a6ecb","unresolved-1529f435fa289fe33c6c","unresolved-20185441ff48004346a8","unresolved-ff5cd9cdf339500a9b5e","unresolved-aee709d6234645f7f9c9","unresolved-781f2401606679e9ef05","unresolved-63876ed79e87963de066","unresolved-b00fa0435bbc6b62a501","unresolved-43b9988ae1a70c816fea","unresolved-fdd03ab14c11fba3fe32","unresolved-e3d9c952b29efb61d9ea","unresolved-e65869f9836aaa6a17db","unresolved-4f131b50af3b43452385","unresolved-0a00f85e9dff56dd3adb","unresolved-7a4027b55beb4c72feaf","unresolved-a52734848bcd6d5cb659","unresolved-8654ce870098a303edd9","unresolved-f3b66f784ed250fd405d","unresolved-d5bf0c9e9238233fa079","unresolved-22fca0ec2be78942bd61","unresolved-93c4710acb3f64de99b0","unresolved-21dbedc7355dc0a4d8ea","unresolved-4bd3e5400c0c93e27ce8","unresolved-df5e9844e001fadb57e6","unresolved-f224aa414e6775f41af4","unresolved-28f5be6cc3bb46b32bad","unresolved-944f6d5fc8c75dc2edca","unresolved-6cefd20720d4c9737d4a","unresolved-82e8b6be018aae7d6931","unresolved-83cf73e31c3346ec3146","unresolved-84454ee3bd6176994a84","unresolved-e9ea6382246c35f39169","unresolved-f742df3046ac0e1a83fb","unresolved-4f25ca0e3b55530e33ab","unresolved-2f808527bae6e2f74d33","unresolved-2c3284ae1156a0927103","unresolved-c69715a226601275f801","unresolved-1493083ab8227eb3dacb","unresolved-93d5b6a26365fb021c00","unresolved-bcb8441421338f0534d0","unresolved-a8f28d2b7d527157ed8c","unresolved-c2272040e6b2fc10da3a","unresolved-b1c19863a978a16b1133","unresolved-ee2725417e93c847cbe2","unresolved-8ae2e4f1b8ea234023e5","unresolved-80bc1030747695966ee4","unresolved-ce33cc2cd7b6f3469f64","unresolved-8232142bbfa56d0e0732","unresolved-2331b7ffe8e8997c2c73","unresolved-ca1d6a6e0fafacae0248","unresolved-e15f3072cb1fd8ea8b4d","unresolved-86388b36aec4ee1aa1bc","unresolved-a62806063f85240efc0d","unresolved-7c707e89ce1624973dc1","unresolved-4270df736d97804e4572","unresolved-7416db57dc47d7037548","unresolved-0822b46615bf3446eac5","unresolved-79414d491879bf4f3242","unresolved-cf3738c2b41ce05b8f2d","unresolved-2daa5961b8d14867eb9a","unresolved-d63b2d3aab9dd253ec18","unresolved-6acfac6dbaaae9d02009","unresolved-5900534fdb578dd0d82f","unresolved-7915c03d965ec6161a3a","unresolved-1ef69fab6a1386f8f5c3","unresolved-c05edad4de2284e2c60b","unresolved-a7f17666135cd77c57dd","unresolved-60c69ccaa01c5661ce8b","unresolved-bd2e62d3a9e89d688d53","unresolved-15b3983ab7e2f2d0ef83","unresolved-d3dc07a739696ae6ae89","unresolved-a11b5c3af1f1c03d7268","unresolved-1d7bec4ef91214aa1a29","unresolved-4273df92b452e64577ea","unresolved-f165ecfbcbf2475f3871","unresolved-75291e91ba5b6acfcd8a","unresolved-a0e1b31b77ff6d1dd8af","unresolved-ce7ec46e1b42b98c7c53","unresolved-a4d2d5af92b85787eecb","unresolved-73e2af204cd8dc2a3f2f","unresolved-96d1027cb85feb136df6","unresolved-b0be53bb3e10aec34efc","unresolved-6303875f07b0208d0f4e","unresolved-3c8a1ceefe63e21d11b6","unresolved-ed907165352b110c0b77","unresolved-5239af004da1fab32e46","unresolved-82e9efbbf6f0eb2cc436","unresolved-016cc03a984d50868b12","unresolved-ce0cb5ce0a6feb6e840e","unresolved-07d5a9dfdb5251ad0c6b","unresolved-8b16c6a2b878a115850b","unresolved-a7a849e69cbc2b506138","unresolved-0fee5e8bdcc58a518e68","unresolved-d820041a28d3ecb0ce36","unresolved-20558fe704ae2c104880","unresolved-f18aa4ade928911a7790","unresolved-bb78164e7b2d86e5d6fe","unresolved-94bd6d8173bfbc7d89d4","unresolved-be537c77a5879d3981af","unresolved-1cd48ecc39c5b7891300","unresolved-a5c027bc65f971bd949d","unresolved-af51e8448d6f53576dbe","unresolved-9db130b7343202889198","unresolved-916079499fdf0618aa3e","unresolved-9775a1625d165c97a13e","unresolved-c578750b875726dd70e1","unresolved-16602bdedcbb5d90f2d9","unresolved-d49de8258416aa6ecc1b","unresolved-5c3db60ef4e86f3e31ce","unresolved-f6edd6ce44d565d0f044","unresolved-44bde6470801701f7443","unresolved-5e2aa1417be1d872c960","unresolved-aaaeba7a97130729fcc7","unresolved-276c8302a6f22fbee89e","unresolved-9dd9206d7acccfc5be61","unresolved-e5b78901bd9fe3c74ef5","unresolved-79268ec71f1a7a890d8c","unresolved-c8f20e1d26e2f8add20a","unresolved-43d8fca1e15c775fe26c","unresolved-525871b3a58f87023fab","unresolved-b152a3a1b750503960d5","unresolved-b77098521b2eb10881fc","unresolved-d09b5a4702f751288017","unresolved-cadcccc699e591272262","unresolved-f31352a6b0f530a05e2a","unresolved-b004f098a386a9d15503","unresolved-859d88b162359c71aa47","unresolved-ee81cc2c91834e3ac97e","unresolved-056766e558aac5b9eeb4","unresolved-83793aaba0dcd62f925c","unresolved-e5a14d22d88c6b078a78","unresolved-2fb2fc543be73d5cfc8f","unresolved-6804c29ac94244ca5951","unresolved-8772f94a7f786eb8b5ce","unresolved-40fae094e566b55ed460","unresolved-a2318a9557a3b99a9f36","unresolved-e4be836a24c6730dbbfb","unresolved-d994f64e8eced5b429d7","unresolved-c9b3eea037a05add9910","unresolved-41b975aee5b0bd2fa031","unresolved-642b882ebe2b9623bb16","unresolved-beb4f61378794b359a4b","unresolved-426bc9d04466f76fdcd4","unresolved-7453708a8118aeea0de0","unresolved-dd370e0033cb8042466a","unresolved-d3c60e8e43b498dd711c","unresolved-b6dbf89841def9f6add8","unresolved-df39e7d954009e87c2a8","unresolved-7156926ea3c610fa2ff8","unresolved-797e26c7ef40848d2021","unresolved-f1890312020e37cc315e","unresolved-2d861236c32ecaf446ef","unresolved-0e133bb8e72866635e6f","unresolved-feed9619e5b13caedb47","unresolved-2c671cf62315411f774a","unresolved-a5e2a4f0d777e3d7e8cf","unresolved-26d274919eb5774ea7a7","unresolved-1b58801120fcd4298a27","unresolved-52103b0dfc7df731a580","unresolved-a4af4bbef89990da3054","unresolved-0ad262203ccb93755a10","unresolved-5b7f8029088e868d6bc3","unresolved-6b6e5bba42098890ba53","unresolved-419036f1b4d2aa97e103","unresolved-ba83b76eb7c3b5fbb88f","unresolved-bb0b130fba0ea4491c52","unresolved-bd932c542e77b681551b","unresolved-b202fa1973b80745c0a6","unresolved-97c65bb294c365e2036e","unresolved-ba65fab8abf3925557c6","unresolved-b5e2b3baa63fc36ac6ad","unresolved-6ba09468e19b6070a326","unresolved-5438ef53012e2981a4b0","unresolved-d9a2bda443c5f5e685f7","unresolved-542f39c574a35a365023","unresolved-1e4e44b80a510d03bd19","unresolved-b2a2640641f3521d0575","unresolved-3371b918731d58fabc84","unresolved-2fbbff4c8f07ab166574","unresolved-1df2ee594aaedbd36c80","unresolved-cf48c4af8369c6ff0345","unresolved-7f52121ad7cef340001c","unresolved-cb61922874242ae93168","unresolved-4ce331d0aa02bc12dcd0","unresolved-76920dfe8dfad61ae4d1","unresolved-0150d0cd237e14dbefa5","unresolved-16c3b95df9c6ea6ece0b","unresolved-232090acf496efd5fdfb","unresolved-cbed93b0cffc33d1c208","unresolved-7fe6ba91ce0af624a1f0","unresolved-3c3fb7faec0178261d82","unresolved-c5ccb401b0c9e565c638","unresolved-69818e1c5f7691da7693","unresolved-dc5c82ded7ed6a2351e6","unresolved-f9cca146f3091c82344a","unresolved-764117a59b4f8d1eb126","unresolved-edb257308eec7b0782c3","unresolved-e01105b7b6f827dfd10b","unresolved-1d7f74fe53861c2a7753","unresolved-3c333dbebf7001545d84","unresolved-f5debcad8b4c98b62937","unresolved-d900b093fd0478e37a6b","unresolved-36fc2c7e636af1c88597","unresolved-258b9022ae3679e85a0a","unresolved-ee3e8faf7826c2e1cb2c","unresolved-cb4acba0e12936728318","unresolved-04cbd75801b707acec99","unresolved-c502e790c95c5adf87ea","unresolved-2c6540faeb5c555240ec","unresolved-2a21bbae67b7c6e26325","unresolved-003c0d974a30292d5fba","unresolved-c6bdf1ce12cdddd6684a","unresolved-5a87c8e7df8534b100d7","unresolved-5508dc5a59234bebe241","unresolved-a5fe4edd2713ff68f710","unresolved-14e2d1cce70a2e218951","unresolved-e760250b3375f27e37cc","unresolved-19fc582a4a1947e2d0f4","unresolved-bd172e39d589ca898b01","unresolved-8c1c5e5f2f68fd377333","unresolved-a16ffefd694844b3027b","unresolved-5d926f06a90d1e40acc3","unresolved-71898aa3c3dd35e5cb37","unresolved-70a735e825711b18ce7a","unresolved-ac10ba988cd1fca2fb78","unresolved-81645537bbbca6dcd4b3","unresolved-1971b5b34a760951414c","unresolved-ef2f551bfdc14d87d1f1","unresolved-8c245010f41c8d37eda1","unresolved-f1c38ec094bf7c42751c","unresolved-0de648b5c347bf4d73f3","unresolved-fbcc9a036413a16cb304","unresolved-b8fd99dcc3045725f340","unresolved-0a785c2dddd67e606403","unresolved-c0a7e6ee775234d7cee9","unresolved-ae7927fce8ff91e5e437","unresolved-5f76a932cc61081eaffd","unresolved-13e9bce594ca1c983e44","unresolved-7f57dd734af73e4239de","unresolved-df501befbe119e91acc5","unresolved-5987c6b407b9e0ba1d13","unresolved-56e25c3e6708d6508556","unresolved-52a526b94814ed6c516b","unresolved-e54e4bfbed62b66baae2","unresolved-48bb5c66cf136a04b27a","unresolved-47010a46fcd7118bfd5c","unresolved-73192dded02c0e18918e","unresolved-9baf33bbc80ff31a257b","unresolved-193a443f37948a06349f","unresolved-81bc351a3ac077781541","unresolved-0a37aedf1c83485a7a13","unresolved-61fdb77fbdd76ee0423a","unresolved-85d71eaffd838d8961b7","unresolved-d893039801122993327e","unresolved-3fc87135562f6feabc6a","unresolved-721defbe098fbc41a93e","unresolved-63da564fe3f540b930f4","unresolved-5a36ca47ac57fcbb747d","unresolved-8d2445b9e0ffbd10db3e","unresolved-b7c2475f0ea935f583c4","unresolved-cb35a6a3fbce2d60849d","unresolved-0089cfbd447dd25010ad","unresolved-14e5213238b20724ce38","unresolved-2ee6ab71b5adf7019434","unresolved-a7683df5e0e367bf5622","unresolved-9e7355fc91e49090e6b6","unresolved-850f411f2362eba7756d","unresolved-cd21aabf4a1fe0663a36","unresolved-874a670511fed65a775b","unresolved-2a74467ac19898d896b1","unresolved-831f71a7b7f25b8e6ebc","unresolved-31c1256744c4240aa0dc","unresolved-bc2d76e466aaad522013","unresolved-5e324d80fae6232658ad","unresolved-ab6336354ef63f8bb997","unresolved-d05521dee34241c7d157","unresolved-54cab21a98354e4b14c0","unresolved-66cc3c66586ffbb12524","unresolved-a53320c44219a8d74301","unresolved-38664c6ac267f1aa9dba","unresolved-e153bb8600b86c721914","unresolved-8177ab9b4c976b5d9def","unresolved-b6d3a2bc260eb204444b","unresolved-a6d397bdacc5865e06f9","unresolved-eadf531e84890a568cee","unresolved-bc632b7f22e4f50356f7","unresolved-546be4966eb4482e807d","unresolved-888e101657a51516226f","unresolved-10ff8e7d5705e187a4a7","unresolved-14ed8ba82b8e72cbbd49","unresolved-541fa136c070e2518142","unresolved-afe6ffca295f0184a1f7","unresolved-04f82c05447bd6e81a8e","unresolved-a12607897f10593c5ca4","unresolved-149896b7f2be8c30e908","unresolved-481b6aacf7afe945ee2d","unresolved-8b1c9b2efab40e2588a7","unresolved-b5d94475d2edd08062ef","unresolved-65c5077d98d45026b1d0","unresolved-34c216b4b07b3ccb7bea","unresolved-9b730ca2cfca6bdc1ca9","unresolved-3e6380511643367f701c","unresolved-62ddbc1ed1101ab1f8d2","unresolved-b73dc6c21d376c6387ae","unresolved-3ba80b2b39446960ae64","unresolved-de140cea0536aace3d62","unresolved-9d09e17c6d5166f5f318","unresolved-e8f90e8f8065585cdd2d","unresolved-27bfb23ad084baa6846e","unresolved-dbf21a14c055974667d1","unresolved-e333c4f020b6f1026990","unresolved-1998d04fd890e919f00e","unresolved-67721a5ca31bec5e7089","unresolved-1f3960753defd3fb56ec","unresolved-46e288942e2d7c0d856a","unresolved-6c198c9288f6e8eb28cf","unresolved-8cb8b8eaf1ec2ae751e0","unresolved-76abe41c1f9cb41bfff3","unresolved-2e1230f042781bc825cc","unresolved-cd4c8e8d936c6e651ab7","unresolved-21117394e9a005b7985c","unresolved-6789455133c1fa55930c","unresolved-43df9db0f2dec71f388d","unresolved-6dcb981e220640da1f91","unresolved-ab66568aaa272eb6cff8","unresolved-79254a8a24cb16aee13b","unresolved-fa5acd1fdf8f7453bf2e","unresolved-e7c3e16e44bdd96fd845","unresolved-baf752615e86f7088abb","unresolved-a2f2c3369b8aecef76a9","unresolved-1533294b3cba8587ec35","unresolved-22aec699962302165e25","unresolved-75f74ef53bc77937f638","unresolved-a1c9c0ff45143a3e109d","unresolved-00343fb59a41ad0025e7","unresolved-48c2c912f47853a47e5f","unresolved-72634abc5d4fbc6189b8","unresolved-ec2b7cac1d0e729c7645","unresolved-78a5b2b5e8d1fbeffc4a","unresolved-89bbe82abf8a8811039d","unresolved-fb9f1b4a163a044915e5","unresolved-d3da216769eb6fa86ca3","unresolved-696ed5506d5c653f785a","unresolved-9d53af6dc3323addd20e","unresolved-33ccd510a3b2a005f235","unresolved-b43b921e58852ec5d2ac","unresolved-442995ca4b32bcd6c714","unresolved-d4bbcca5c82f17cb4aac","unresolved-52c3e7435644a3f88e37","unresolved-5bcd22f519a58e8f83c7","unresolved-0b175dd75a9560e8cc80","unresolved-e3dd824dc2a9000cc853","unresolved-a114b9c5c6f6f8c47ad7","unresolved-90e622a083b80a980791","unresolved-9cfc9b64ee26eecffb91","unresolved-cd4f08cd1706f4e46afb","unresolved-d92b078fa9f7d530fb7a","unresolved-4b945e9ecdd83dd2f36b","unresolved-d78407e9d52610514c64","unresolved-7d08e2a39df171f6f918","unresolved-9deb66af09fd8060e872","unresolved-46c42289879b63f52d03","unresolved-ab7729c760fa4f59a9b1","unresolved-a791d62aeab4d9d0a065","unresolved-a4a0d8d179f7f71b80cf","unresolved-e681962fef9f7a8491fe","unresolved-65bbcfeb13707326608e","unresolved-68dc3b55065452b0f4eb","unresolved-1b98036f6054c5b74a79","unresolved-c284e59197ae925888df","unresolved-c849f91c734aa3cf6c42","unresolved-fe178a0f8748e7d3875a","unresolved-aaaabeadea0780980b0c","unresolved-7ead1a7ea3aa82f364b2","unresolved-29f060ec92f1605c6723","unresolved-21514e9609c1a7ad6476","unresolved-1b500b34c1809c81e453","unresolved-eaf5021473544e748b94","unresolved-eed9e4d7e0323ceac6a5","unresolved-0984883993264beb5a5f","unresolved-0bd06fe639803d2c1e2a","unresolved-d57432fe8c064ef91dfe","unresolved-5dded31f7fcde3b0ddcf","unresolved-cddd911338f4c9c937c9","unresolved-b9136f7828c450404680","unresolved-2252e6ff8f5cbbf621fe","unresolved-753d8627dae27a3632b4","unresolved-56beb83f30cc63974d4d","unresolved-268a3119e5b07e3809cd","unresolved-aff5722a672bbefab31c","unresolved-213be6a2eab5c02ef4f4","unresolved-fad70ddc896b31a906e3","unresolved-5d512a8160605440b4b1","internal-619aa27adcd14dc4e82c","internal-1e7a3348d776ba280fee","internal-94c3210b30333306406c","internal-38dad3b9669df1af51b6","internal-b98f48aea0ac68fe1f66","internal-e855435fa48013f15707","internal-42a43a4c5a4b28aaa9a6","internal-ade4db395fe8f1ef5a82","internal-167f2eecf8fea962b990","internal-f7eb940bf10827f29206","internal-de5073d10b5649360814","internal-632c63f0de37f0e6990c","internal-89421bdfedc0835fad32","internal-84f5f3235589b9c098dc","internal-add00cb37c182748c89e","internal-8616ce33f8f58aec83e1","internal-3ef473e6ed158f12b410","internal-b95c56f5fdbfb2bbc3ab","internal-42f6f7976fa1b8337dc1","internal-4d855b82275be44912c0","internal-4bd9151d6311b2f93229","internal-4bb57c7a48097a0125d0","internal-05f84eb3cd242e32dc78","internal-c5bee2892ac4feb88337","internal-40a2c27fb96c39c3ad13","internal-62fb48989301041eb9dc","internal-dafaebf89f7d2b8ee245","internal-19ee57f0780a1127e155","internal-94929e56e5f04d53108c","internal-8b5825076442a4f0ce32","external-f27c22cdb0c97760d044","external-0f8c6724b35e919ae12a","external-9ef488ac2a02c61f0e3f","external-62627cbf8c1a1cf68d44","external-ad594a4599daba898fb0","external-76884924fc125a982f97","external-7bd1e73c14b63eb11560","external-4fd3ee0e7fe97222a766","external-98aac6dc05d5f152c5dd","external-2b195d895b47338a9c82","external-4a3c1f273ec5343b2a4a","external-5a3af79f081828672273","external-aa3ab2dd854acb769eb6","external-b2382703e57d27273c11","external-b82ecee8d21bcd77c96f","external-3a3fa4e005981d981686","external-b9f4e152aff6ad066e41","external-a2654ca0fe5f147bf93e","external-94f574a180d80a020400","external-24d0cf31be925dc4661c","external-fa507df136ac664bb31e","external-38f7ac3f004b583eb3bd","external-5101112b072e2cd91674","external-3fa2f21b154b6be85960","external-d80603df82baf4d93d8a","external-aa17dbbf148fe00339d5","external-47045f76637ebb63d924","external-dced3a00993ae6eaf911","external-6b218890ae1b6f660870","external-dc3e4665df0740c4368b","external-099b0b0c6cb9e6c04f4c","external-2531113a43eceee7247c","external-5d45fa63511a1ec7b046","external-f9e7aaed0e9ad8daa68b","external-9343a12374818f64cd3a"],"status":"source_citations_examined","resolved_outbound":36,"resolved_internal":240},"citations":[{"id":"citation-da7be85bbb6f78ff8609","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-7110a61fd83bfee3","target_candidates":["pk-code-7110a61fd83bfee3"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":24259,"character_end":24292,"quote":"Banking Companies Ordinance, 1962","quote_sha256":"f1527944cc0a7926fdbeaf8037ff1df961469f3ae616e9949f45d76805026dc2","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":24089,"character_end":24522,"quote":"l person and anybody of persons formed under a foreign law, \r\nbut does not include a company;] \r\n 16[(3AA) “banking company ” means a banking company as defined in the \r\nBanking Companies Ordinance, 1962 (LVII of 1962) and includes anybody \r\ncorporate which transacts the business of banking in Pakistan;] \r\n \r\n 17[(4) “Board” shall have the same meaning as defined under clause (8) \r\nof section 2 of the Income Tax Ordinance, 2001 (","quote_sha256":"9d86c9ca5aa6bfc8950c61522de68f76b3721bf0f760b7707ca402e405930140","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-63662a1618a4981eb364","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":25369,"character_end":25394,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":25199,"character_end":25624,"quote":"n number ” means the registration \r\nnumber or any other number allocated to a registered person;] \r\n \r\n 22[(5AA) “company” means –  \r\n \r\n (a) a company as defined in the Companies Ordinance, 1984 (XL VII of \r\n1984); \r\n \r\n (b) a body corporate formed by or under any law in force in Pakistan; \r\n \r\n (c) a modaraba; \r\n (d) a body incorporated by or under the law of a country outside Pakistan \r\nrelating to incorporation of com","quote_sha256":"1b83692a4ff17ac861506325703a2a2ebd85e175266168d10a11ed34da93ba0d","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-dc3a77053f5d2f6b3254","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":32548,"character_end":32567,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":32378,"character_end":32797,"quote":"Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 12   \r\n \r\n 21[(11A) “FBR Refund Settlement Company 22[10a] Limited” means the \r\ncompany with this name as incorporated under the 23[Companies Act, 2017 (XIX \r\nof 2017)], for the purpose of settlement of sales tax and income tax refund claims \r\nincluding payment by way of issuing refund bonds under section 67A’;] \r\n \r\n 24[10(11B) “firm” means the relation between persons who have","quote_sha256":"7dd9e36351ba6f0cd8408d73ceed7ac8ac6a9fcd548a65b76c8fc4fe105f759e","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-e5eb3688af0a9a7600d6","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-749434d5bce5b5d4","target_candidates":["pk-code-749434d5bce5b5d4"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":59457,"character_end":59480,"quote":"Finance Ordinance, 2001","quote_sha256":"4196cf4ac8b534e8b5750f3a4cbf7109fa6ae05c2ba60b9f0bd227489df28a35","reader_fragment":"p-58165-59956-0f4bc3588c2ffee1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-58165-59956-0f4bc3588c2ffee1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":59287,"character_end":59710,"quote":" 2021.  \r\n101 Proviso added by Finance Act, 2013. \r\n102 Clause (45) omitted by Finance Act, 2004. \r\n103 Words inserted by Finance Act, 1999. \r\n104 Words “and” omitted by Finance Ordinance, 2001. \r\nSales Tax Act, 1990 \r\n \r\n 23   \r\n \r\n \r\n (ii)  in case the supplier and recipient are associated persons and the \r\nsupply is made for no consideration or for a consideration \r\nwhich is lower than the open market price, the valu","quote_sha256":"c695632df1f2b656fb0efa869db06abdfb8aa7bfc92d61d05c9593b7618f127b","reader_fragment":"p-58165-59956-0f4bc3588c2ffee1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-58165-59956-0f4bc3588c2ffee1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-72a414ab1ab1d4610bb6","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-749434d5bce5b5d4","target_candidates":["pk-code-749434d5bce5b5d4"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":61327,"character_end":61350,"quote":"Finance Ordinance, 2001","quote_sha256":"4196cf4ac8b534e8b5750f3a4cbf7109fa6ae05c2ba60b9f0bd227489df28a35","reader_fragment":"p-59956-61704-5784bc6502ee45f5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-59956-61704-5784bc6502ee45f5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":61157,"character_end":61580,"quote":"tion received by the manufacturer for the value \r\naddition carried out in relation to such goods;] \r\n \r\n                                           \r\n105 Word inserted by Finance Ordinance, 2001. \r\n106 Sub-clause (iii) inserted by Finance Ordinance, 2001. \r\n107 The expression inserted vide Finance Act, 2019. \r\n108 Words etc. “or 25B” omitted by Finance Act, 2004. \r\n109 Word substituted by Finance Act, 2024. \r\n110 The wor","quote_sha256":"27f049e8caa59ed64246886da49ed8f044346f781e57b547838ca93453dc1f0b","reader_fragment":"p-59956-61704-5784bc6502ee45f5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-59956-61704-5784bc6502ee45f5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-280c47d675825f83608b","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-749434d5bce5b5d4","target_candidates":["pk-code-749434d5bce5b5d4"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":61387,"character_end":61410,"quote":"Finance Ordinance, 2001","quote_sha256":"4196cf4ac8b534e8b5750f3a4cbf7109fa6ae05c2ba60b9f0bd227489df28a35","reader_fragment":"p-59956-61704-5784bc6502ee45f5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-59956-61704-5784bc6502ee45f5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":61217,"character_end":61640,"quote":"arried out in relation to such goods;] \r\n \r\n                                           \r\n105 Word inserted by Finance Ordinance, 2001. \r\n106 Sub-clause (iii) inserted by Finance Ordinance, 2001. \r\n107 The expression inserted vide Finance Act, 2019. \r\n108 Words etc. “or 25B” omitted by Finance Act, 2004. \r\n109 Word substituted by Finance Act, 2024. \r\n110 The word “ and” omitted by Finance Supplementary (Amendment) Act, 1","quote_sha256":"7efc184d597ba5a6fa35019cbbf724468ee505280cb78d1464abbf3fbe008fbf","reader_fragment":"p-59956-61704-5784bc6502ee45f5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-59956-61704-5784bc6502ee45f5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-c0aa36c6f89c52dbb0e6","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-749434d5bce5b5d4","target_candidates":["pk-code-749434d5bce5b5d4"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77549,"character_end":77571,"quote":"Finance Ordinance 2001","quote_sha256":"39936a4c9618e928efd0e5107be8ab45f192708879b755fc546e9a7b68f12dfe","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77379,"character_end":77801,"quote":"e Ordinance, 2002 \r\n168 Words substituted by Finance Act, 2013. \r\n169 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n170 Sub section (6) inserted by Finance Ordinance 2001 \r\n171 Substituted for “Central Board of Revenue” by Finance Act, 2007 \r\n172 Sub-section (7) substituted by Finance Act, 2019. \r\n173 The words omitted and the expression inserted by Finance Act, 2020. \r\n174 Expression inserted by ","quote_sha256":"c22dfbbe3100d5659763ac9030d63fcdbe22e6fbc14e963311c1d06368ab3f6e","reader_fragment":"p-75704-77445-a339568e94432d14","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-75704-77445-a339568e94432d14","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-53adbd167eaec7f0d24e","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":["pk-code-809f83deba864564","punjab-code-07a88e5df3f6aee2"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":87213,"character_end":87255,"quote":"Protection of Economic Reforms \r\nAct, 1992","quote_sha256":"a1dd20d5009e25f25c59a173ff5aa787137549625c171c2666e620992b5a4acf","reader_fragment":"p-86254-87988-2c8ab381b69e6dfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-86254-87988-2c8ab381b69e6dfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":87043,"character_end":87485,"quote":"ovision exists in this Act, \r\napply,]. \r\n \r\n 210[(1A) Notwithstanding anything contained in any other law for the time \r\nbeing in force, including but not limited to the Protection of Economic Reforms \r\nAct, 1992 (XII of 1992), and notwithstanding any decision or judgment of any \r\nforum, authority or court whether passed, before or after the promulgation of the \r\nFinance Act, 1998 (III of 1998), the provisions of section 31 -A of the Cust","quote_sha256":"f5fb9efc7dfb23a76796f7c0b75a4c8a33c60756ad1c7217022d37fb8adb91f1","reader_fragment":"p-86254-87988-2c8ab381b69e6dfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-86254-87988-2c8ab381b69e6dfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-ae21c75182c6dac80efa","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-749434d5bce5b5d4","target_candidates":["pk-code-749434d5bce5b5d4"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91174,"character_end":91197,"quote":"Finance Ordinance, 2001","quote_sha256":"4196cf4ac8b534e8b5750f3a4cbf7109fa6ae05c2ba60b9f0bd227489df28a35","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91004,"character_end":91427,"quote":"e word “ for by Finance Act, 2007 \r\n220 The word” section” substituted by the words and figure “section 8 and” in Finance Act 2014. \r\n221 Comma and word etc, inserted by Finance Ordinance, 2001 \r\n222 Words inserted by Finance Act, 1996 \r\n223 Words inserted by Finance Act, 2004. \r\n224 Words inserted by Finance Act, 1998. \r\n225 Inserted by Finance Act 2014 \r\nSales Tax Act, 1990 \r\n \r\n 34   \r\n \r\nunder sub-section (1A) of se","quote_sha256":"5dbecd81582e53d916868a19c46e2b1d61ab0a3fcc3943865bcf91db6aa56d3d","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-094a61c4ac52aa21b0a7","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":104235,"character_end":104260,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":104065,"character_end":104490,"quote":"lowed under sub-section (1) subject to \r\nthe following conditions, namely:–  \r\n \r\n (i) in the case of registered persons, whose accounts are subject to audit \r\nunder the Companies Ordinance, 1984, upon furnishing a statement \r\nalong with annual audited accounts, duly certified by the auditors, \r\nshowing value additions less than the limit prescribed under sub -\r\nsection (1) above; or \r\n \r\n (ii) in case of other registered","quote_sha256":"b35daffa990573da682f54cc7c0eabbd37e71888219602f7ef0a3dc993c573b6","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-e094fbe76653e30fecfc","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":140255,"character_end":140280,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":140085,"character_end":140510,"quote":" records and filing of returns or refunds by a person or class of such \r\npersons.]] \r\n \r\n 355[(4) The registered persons, whose accounts are subject to audit under the \r\nCompanies Ordinance, 1984 (XLVII of 1984), shall be required  to submit a copy \r\nof the annual audited accounts, along with a certificate by the auditors certifying \r\nthe payment of due tax by the registered person.] \r\n \r\n 23. Tax Invoices.– (1) A registe","quote_sha256":"0995f020f0a07bfe6b1d469b6098a3ebf8d8d4c0a4323a705545d7aab37bf5a7","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-6ce2e8c78e25fda02331","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-046946b77c9c8138","target_candidates":["pk-code-046946b77c9c8138"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":178555,"character_end":178598,"quote":"Cost \r\nand Management Accountants Act, 1966","quote_sha256":"1d73bf8188a94fea131453b3e409140bab19b525649e09e0df375a411afb3371","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":178385,"character_end":178828,"quote":" \r\n449 Substituted for sub-section (1) by Finance Act, 2015 \r\nSales Tax Act, 1990 \r\n \r\n 66   \r\n \r\n \r\n (c)  a firm of cost and management accountants as defined under the Cost \r\nand Management Accountants Act, 1966 (XIV of 1966); or  \r\n \r\n (d)  any other person as directed by the Board,  \r\n \r\nto conduct audit of a registered person or persons, including audit of refund claims \r\nand forensic audit and the scope of such audit shall be determi","quote_sha256":"5f398fe09c1f7b50756f4077f8a1fb534fe2456dd683fd68043c052452bda805","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-e51be498efc192f5ad6b","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-749434d5bce5b5d4","target_candidates":["pk-code-749434d5bce5b5d4"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":209977,"character_end":209999,"quote":"Finance Ordinance 2001","quote_sha256":"39936a4c9618e928efd0e5107be8ab45f192708879b755fc546e9a7b68f12dfe","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":209807,"character_end":210229,"quote":"land \r\nRevenue shall have the powers of a civil court trying a suit under the Code of Civil \r\n                                           \r\n512 Section 34A substituted by Finance Ordinance 2001. Earlier it was inserted by Sales Tax (Amendment) Act, 1999 which comes into force from the \r\nfirst day of December, 1998. Earlier the same was amendment was made by Sales Tax (Second Amendment) Ordinance, 1988, dated 01-12-1998.","quote_sha256":"972e9de1978d7dc39311526bb72cf68a0000073141c4571f54f0cfea51b51683","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-836fb5acf130ebcfee29","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":212835,"character_end":212865,"quote":"Code of Civil \r\nProcedure,1908","quote_sha256":"00b7efa1e46d9063a1523997697d79d1f296f0e8c0e5687023b4e1a4ffd38da3","reader_fragment":"p-211370-213129-5442575f01f11526","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-211370-213129-5442575f01f11526","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":212665,"character_end":213095,"quote":" the Commissioner.  \r\n \r\n(2) For the purpose of an inquiry under this Act, the officer of Inland \r\nrevenue shall have the powers of a civil court trying a suit under the Code of Civil \r\nProcedure,1908(Act No. V of 1908), in respect of the following matters, namely: \r\n— \r\n \r\n(a) summoning and enforcing the attendance of any person \r\nand examining on oath; and \r\n \r\n(b) requiring the discovery and production of documents and \r\nre","quote_sha256":"ddb3262fad6fb978531e73aca315f3af6abb6c92edc7da4d029270727a06a5b5","reader_fragment":"p-211370-213129-5442575f01f11526","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-211370-213129-5442575f01f11526","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-12cc782f7799aa8e8098","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"citation_in_authority_context","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":217520,"character_end":217552,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-216614-218399-4bf858ad0aef5c62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-216614-218399-4bf858ad0aef5c62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":217350,"character_end":217782,"quote":"writing on the \r\nbasis of which he has been arrested.  \r\n \r\n(13) All arrests made under this Act shall be carried out in accordance \r\nwith the relevant provisions of the Code of Criminal Procedure, 1898 (Act V of \r\n1898): \r\n \r\nProvided that no arrest under this section shall be made before the \r\ncompletion of inquiry under sub-section (1) of this section. \r\n \r\n(14) The accused arrested may approac h the competent court for his \r","quote_sha256":"0647a1bed9574b72a96e34e5c1602d846e5f1b16804341881922363f171c286c","reader_fragment":"p-216614-218399-4bf858ad0aef5c62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-216614-218399-4bf858ad0aef5c62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-c6de611a023f027df558","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":217861,"character_end":217895,"quote":"Code \r\nof Criminal Procedure, 1898","quote_sha256":"368a5c3250a4a6e71cc453cebc3b1b6a73accee6c31f50e1fbfca99a230f3ead","reader_fragment":"p-216614-218399-4bf858ad0aef5c62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-216614-218399-4bf858ad0aef5c62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":217691,"character_end":218125,"quote":"of this section. \r\n \r\n(14) The accused arrested may approac h the competent court for his \r\nrelease on bail under the provisions contained in sections 497 and 498 of the Code \r\nof Criminal Procedure, 1898 (Act V of 1898). \r\n \r\n(15) The purpose of prosecution under the provisions of sections 37A \r\nand 37B of this Act shall remain to — \r\n \r\n(a) create sufficient deterrence against tax fraud; and  \r\n \r\n(b) provide for retribution for","quote_sha256":"40e447f6a93b763687410a47aa6d3461301996089394e0584afe49307d70d849","reader_fragment":"p-216614-218399-4bf858ad0aef5c62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-216614-218399-4bf858ad0aef5c62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-519fbb01d23af76254e8","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":221788,"character_end":221820,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-220187-221987-7b4b14bdccf014ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-220187-221987-7b4b14bdccf014ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":221618,"character_end":222050,"quote":"officer of \r\nInland Revenue shall exercise the same powers as are exercisable by an officer in \r\nSales Tax Act, 1990 \r\n \r\n 85   \r\n \r\ncharge of a police station under the Code of Criminal Procedure, 1898 (Act V of \r\n1898), but such officer shall exercise such powers subject to the foregoing \r\nprovisions of this section while holding an investigation under this Act. \r\n \r\n(8) If an officer of Inland Revenue, after holding an invest","quote_sha256":"768004541e97941ea2135e2e212b4fb9ee0fbcf1956fcd396af4dcca9c87f937","reader_fragment":"p-220187-221987-7b4b14bdccf014ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-220187-221987-7b4b14bdccf014ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-4a207ba72938f943e683","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":224083,"character_end":224115,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-223728-225523-84e4111c1abc77bd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-223728-225523-84e4111c1abc77bd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":223913,"character_end":224345,"quote":"12) Magistrate of the first class may record any statement or \r\nconfession during investigation under this Act, in accordance with the provisions \r\nof Section 164 of the Code of Criminal Procedure, 1898 (Act V of 1898). \r\n \r\n (13) Without prejudice to the foregoing provisions of this section, \r\nBoard, with the approval of the Federal Minister-in-charge, may, by notification in \r\nthe official Gazette, authorize any other officer ","quote_sha256":"9973be0d2859b363bc1ea3eed15fbce796584403c5a0a2c6af481c0c5fbd9cf3","reader_fragment":"p-223728-225523-84e4111c1abc77bd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-223728-225523-84e4111c1abc77bd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-72005aad30898ac7bf35","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":227372,"character_end":227404,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-227254-229051-14a717af9ee08364","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-227254-229051-14a717af9ee08364","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":227202,"character_end":227634,"quote":" a Magistrate or an officer holding inquiry under \r\nsub-section (3) may hold such inquiry, as early as possible, in accordance with the \r\nprovision of section 202 of the Code of Criminal Procedure, 1898 (Act V of 1898). \r\n \r\n 37E. Special Judge, etc. to have exclusive jurisdiction. – \r\nNotwithstanding anything contained in this Act or in any other law for the time \r\nbeing in force,– \r\n \r\n (a) no court other than the Special Judg","quote_sha256":"b60c6bffd4f6bf6f502b6c7dbc33ab7b11a431da8fa76ae5fed967e3403664f5","reader_fragment":"p-225523-227254-1f28155b32e21fc2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-225523-227254-1f28155b32e21fc2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-445de15eba2f28265204","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":228500,"character_end":228532,"quote":"Code of Criminal procedure, 1898","quote_sha256":"4b3d0dca05ed2e389ba31a06cbc0ab004697f9594e3d7e8104ebf177f2737e83","reader_fragment":"p-227254-229051-14a717af9ee08364","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-227254-229051-14a717af9ee08364","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":228330,"character_end":228762,"quote":"nder chapters XXXVII, XXXIX, XLIV or XLV of the \r\naforesaid Code.] \r\n \r\n 37F.  Provisions of Code of C riminal Procedure, 1898, to apply .– (1)    \r\nThe provision of the Code of Criminal procedure, 1898 (Act V of 1898), so far as \r\nthey are not inconsistent with the provisions of this Act, shall apply to the \r\nproceedings of the court of a Special Judge and such court shall be deemed to be a \r\ncourt of Sessions for the purpose o","quote_sha256":"e0a1c6bdf3111214018354a800c1f43f88defc7d7e456e7c8fca880e8f51fb14","reader_fragment":"p-227254-229051-14a717af9ee08364","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-227254-229051-14a717af9ee08364","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-aefe4dea884b3c363d18","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":229021,"character_end":229055,"quote":"Code of Criminal Procedure, \r\n1898","quote_sha256":"f09ed18e011ddb1a15cde67e59553818db941dbc95717f40c5c144bff726d1ef","reader_fragment":"p-227254-229051-14a717af9ee08364","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-227254-229051-14a717af9ee08364","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":228851,"character_end":229285,"quote":"licable and with the necessary \r\nmodifications, shall apply to the trial of cases by the Special Judge under this Act. \r\n \r\n (2) For the purposes of sub-section (1), the Code of Criminal Procedure, \r\n1898 (Act V of 1898), shall have effect as if an offence punishable under this Act \r\nwere one of the offences referred to in sub -section (1) of section 337 of the said \r\nCode. \r\n \r\n 37G. Transfer of cases .– (1) Where more than one S","quote_sha256":"56b992f36b15fb0fdd7e4f43434c110a9cb6cc84e338510acfd8b9aada551580","reader_fragment":"p-227254-229051-14a717af9ee08364","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-227254-229051-14a717af9ee08364","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-50ae28b71fd6d783ed75","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":["pk-code-53985970d7ba2acd","punjab-code-9c8e1693e64ec530"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":231125,"character_end":231145,"quote":"Limitation Act, 1908","quote_sha256":"8bf7076509aef86ef0040856fe61fa4a7dd976facd57009d91c6959e0b85d60a","reader_fragment":"p-230813-232591-c25ade3cc2739025","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-230813-232591-c25ade3cc2739025","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":230955,"character_end":231375,"quote":"xty days from \r\nthe date of the order or decision, prefer an appeal to the High Court. \r\n \r\n (2) Except as otherwise provided in sub-section (1), the provisions of the \r\nLimitation Act, 1908 (IX of 1908), shall apply to an appeal preferred under sub -\r\nsection (1).] \r\n \r\n 526[38. Authorised officers to have access to premises, stocks, accounts \r\nand records – (1) Any officer authorised in this behalf by t he Board 52","quote_sha256":"bb00008ea4d745d99433ce2462fece1b5fd11b71ca8000f92637ca5be539216f","reader_fragment":"p-230813-232591-c25ade3cc2739025","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-230813-232591-c25ade3cc2739025","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-7499b4dfb3a8b36b920c","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238474,"character_end":238508,"quote":"Code of Criminal \r\nProcedure, 1898","quote_sha256":"19ea47cae2f06c3aeb22a9fd31a370f432f1645c32e054027d6b139fc682a5e9","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238304,"character_end":238738,"quote":"ch to be made at any time. \r\n \r\n (2) The search made 549[in his presence] under sub -section (1) shall be \r\ncarried out in accordance with the relevant provisions of the Code of Criminal \r\nProcedure, 1898 (V of 1898).] \r\n \r\n                                           \r\n541 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n542 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n543 Substituted","quote_sha256":"c1e9f17ac22dfde33327608e86c34420d7bc39f2e43cf805dfe6d83249fad996","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-bad03aef170b403c683e","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-30ecabb4a7ed433a","target_candidates":["pk-code-30ecabb4a7ed433a"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":243508,"character_end":243558,"quote":"Constitution of the Islamic \r\nRepublic of Pakistan","quote_sha256":"724c5570992edeb871642f10b383dea187454c1beecf415b0437bc3caa9c54af","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":243338,"character_end":243788,"quote":", the expression “tax -exempt areas” \r\nmeans Azad Jammu and Kashmir, Gilgit-Baltistan, 564[Border Sustenance Markets \r\nand] Tribal Areas as defined in Article 246 of the Constitution of the Islamic \r\nRepublic of Pakistan and such other areas as may be prescribed.”;] \r\n \r\n 565[40E. Licensing of brand name.- (1) Manufacturers of the specified \r\ngoods shall be required to obtain brand licence for each brand or stock keeping unit \r\n(SKU) in such mann","quote_sha256":"9f5bbd8d74ca8272c19a270c5550e87871ea6a27a9f8108451e9a57fc444affe","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-e9672f3ab1fbb70e97f4","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-a52e7fb66819997a","target_candidates":["pk-code-a52e7fb66819997a"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":256485,"character_end":256548,"quote":"State-Owned Enterprises (Governance and Operations) Act, \r\n2023","quote_sha256":"57f74bd25ec480e2c782ec1c50446e2c7d4760e9cb4985d925d315b68652a064","reader_fragment":"p-255389-257188-980ea95b78317b62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-255389-257188-980ea95b78317b62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":256315,"character_end":256778,"quote":"st the SOE in relation to the dispute resolved under this section.  \r\n \r\n  Explanation.- State-owned enterprise shall have the same, meaning as \r\nassigned thereto in the State-Owned Enterprises (Governance and Operations) Act, \r\n2023 (VII of 2023).  \r\n (2) Provisions of section 134A o f the Income Tax Ordinance, 2001 (XLIX \r\nof 2001) and rules made thereunder relating to alternative dispute resolution shall, \r\nmutatis mutandis, apply to applications for alter","quote_sha256":"8bfe7aa1c8139c37f825e56b3c817fee323c44575ba0c891befccb0c116a7490","reader_fragment":"p-255389-257188-980ea95b78317b62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-255389-257188-980ea95b78317b62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-d6030eb75a88c3728c16","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":261406,"character_end":261434,"quote":"Code of Civil Procedure 1908","quote_sha256":"df71f3ae1431aa01cb608ba5550f3c8b89b0354c4eb0cdc1e7ecf2ca9ef4b382","reader_fragment":"p-260748-262546-8b59a8f58c905494","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-260748-262546-8b59a8f58c905494","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":261236,"character_end":261664,"quote":"For the purpose of recovery of tax, penalty or any other demand \r\nraised under this Act, the officer of  617[Inland Revenue] shall have the same powers \r\nwhich under the Code of Civil Procedure 1908 (V  of 1908), a Civil Court has for \r\nthe purpose of recovery of an amount due under a decree. \r\n \r\n 618[(3) The provision of sub -sections (1) and (2) shall mutatis mutandis \r\napply regarding assistance in collection and recover","quote_sha256":"fb6c9e79f5c2c5b4c6dc8bb868e211e9855c2157e333f1ebda15b332a0146bf0","reader_fragment":"p-260748-262546-8b59a8f58c905494","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-260748-262546-8b59a8f58c905494","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-245086c90c7e2b927ca8","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":277151,"character_end":277180,"quote":"code of civil procedure, 1908","quote_sha256":"14fde71fd4074ce38f8adb0227b9903961e5964c6774866a6bb6a776d89437c8","reader_fragment":"p-276582-278322-163b96b3bafd419d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-276582-278322-163b96b3bafd419d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":276981,"character_end":277410,"quote":" the individual’s usual or last known ad dress in \r\nPakistan; 638[..] \r\n    \r\n (c) served on the individual in the manner prescribed for service of a \r\nsummons under the code of civil procedure, 1908(Act V of 1908) \r\n639[; or \r\n \r\n (d) sent electronically through email or to the e-folder maintained for the \r\npurpose of e -filing of sales tax -cum-Federal excise returns by the \r\n640[registered person].]  \r\n \r\n (2) Subject to t","quote_sha256":"2deff2391a8635688dc392b21dc211c158ff882e267fb1938ef3213f2d9fb293","reader_fragment":"p-276582-278322-163b96b3bafd419d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-276582-278322-163b96b3bafd419d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-2ee7f309e214445b378a","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-749434d5bce5b5d4","target_candidates":["pk-code-749434d5bce5b5d4"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":278001,"character_end":278024,"quote":"Finance Ordinance, 2001","quote_sha256":"4196cf4ac8b534e8b5750f3a4cbf7109fa6ae05c2ba60b9f0bd227489df28a35","reader_fragment":"p-276582-278322-163b96b3bafd419d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-276582-278322-163b96b3bafd419d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":277831,"character_end":278254,"quote":"under this Act, in Pakistan or \r\nwhere the person does not have such office or address, the notice is \r\n                                           \r\n636 Substituted vide Finance Ordinance, 2001 \r\n637 Section 56 substituted vide Finance Act, 2010 \r\n638 The words “or” omitted through Finance Act, 2017 \r\n639 Semi colon substituted for the full stop and new clause (d) inserted through Finance Act, 2017 \r\n640 The words subst","quote_sha256":"2d40949078df0dcc00673f89c34531f89b255655b0c7f1dea7f685aed6f7da89","reader_fragment":"p-276582-278322-163b96b3bafd419d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-276582-278322-163b96b3bafd419d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-74eba64ce2b13aed7459","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":278513,"character_end":278542,"quote":"code of civil procedure, 1908","quote_sha256":"14fde71fd4074ce38f8adb0227b9903961e5964c6774866a6bb6a776d89437c8","reader_fragment":"p-278322-280103-1305b8dc9e3b3506","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-278322-280103-1305b8dc9e3b3506","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":278343,"character_end":278772,"quote":"ost to any office or pla ce of business of the \r\nperson in Pakistan; 641[..] \r\n \r\n (c) served on the Person in the manner prescribed for service of a \r\nsummons under the code of civil procedure, 1908(Act V of 1908) \r\n642[; or \r\n \r\n (d) sent electronically through email or to the e-folder maintained for the \r\npurpose of e -filing of sales tax -cum-Federal excise returns by the \r\n3[registered person].] \r\n \r\n (3) Where an associ","quote_sha256":"845f21ca6af176ef9f3e67f010a05c6ff29123d11981908dbb4a3882631671f3","reader_fragment":"p-278322-280103-1305b8dc9e3b3506","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-278322-280103-1305b8dc9e3b3506","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-de3e45902eccd759afa9","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-941b1ccf42386364","target_candidates":["pk-code-941b1ccf42386364"],"resolution":"exact_title_match","relation":"citation_in_authority_context","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":284604,"character_end":284642,"quote":"Freedom of Information Ordinance, 2002","quote_sha256":"88de1850bda7779068759130e8fe28d863127ca79eb210d7dee0d8c1a051d3e5","reader_fragment":"p-283604-285339-0bfe1aa11862bcbb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-283604-285339-0bfe1aa11862bcbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":284434,"character_end":284872,"quote":"ion, except as provided under section 216 of the Income Tax \r\nOrdinance, 2001 (XLIX of 2001). \r\n  \r\n (2) Notwithstanding anything contained in sub -section (1) and the \r\nFreedom of Information Ordinance, 2002 (XCVI of 2002), any information \r\nreceived or supplied in  pursuance of bilateral or multilateral agreements with \r\ngovernment of foreign countries for exchange of information under section 56A \r\nshall be confidential.] \r\n \r\n 56C","quote_sha256":"f1de3117dd38e1eea0b31eae92f0940f46bfab297f31554c1edeaaab7b07df5e","reader_fragment":"p-283604-285339-0bfe1aa11862bcbb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-283604-285339-0bfe1aa11862bcbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-2357e37bf5396e024c80","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":287155,"character_end":287176,"quote":"Companies \r\nAct, 2017","quote_sha256":"97b506ce35f422e8020e056dd39cc4996b19fba4ed0f6a53d21555e04fd9211e","reader_fragment":"p-287087-288875-93f7763864ec63fe","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-287087-288875-93f7763864ec63fe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":286985,"character_end":287406,"quote":"ought to be rectified.]  \r\n \r\n 652[58. Liability for payment of tax in case of private companies or \r\nbusiness enterprises.–(1) Notwithstanding anything contained in the Companies \r\nAct, 2017 (XIX of 2017), where any private company or business ent erprise is \r\nwound up and any tax chargeable on the company or business enterprise, whether \r\nbefore, or in the course, or after its liquidation, in respect of any tax peri","quote_sha256":"188922d2cf905af6fc4a553aa73b9eb36bc9e374d07a31bc70c01254033176c4","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-9abc0508a8eb76914d9e","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":295488,"character_end":295507,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-294123-295884-f8a93fadbe705bce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-294123-295884-f8a93fadbe705bce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":295318,"character_end":295737,"quote":"e of the \r\nperson has failed to perform.] \r\n \r\n 657[58C. Inspection of audit firm – Where in case of a registered person, \r\nwhose accounts are subject to audit under the Companies Act, 2017 (XIX of 2017), \r\nChief Commissioner Inland Revenue has reason to believe that the audited \r\naccounts do not reflect the true and fair view of sales and purchases an d related \r\nsales tax liability, he or she may with the approval","quote_sha256":"6f42f7ba6cbaaf00fd417cbadb894b5bdb1113266588715f47d0e02ffa5358c6","reader_fragment":"p-294123-295884-f8a93fadbe705bce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-294123-295884-f8a93fadbe705bce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-79b454ab4764036a96bd","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-749434d5bce5b5d4","target_candidates":["pk-code-749434d5bce5b5d4"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":304639,"character_end":304662,"quote":"Finance Ordinance, 2001","quote_sha256":"4196cf4ac8b534e8b5750f3a4cbf7109fa6ae05c2ba60b9f0bd227489df28a35","reader_fragment":"p-302883-304665-c1e6ba920cf36764","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-302883-304665-c1e6ba920cf36764","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":304469,"character_end":304892,"quote":"im, the provision regarding the payment of \r\n                                           \r\n669 Words inserted by Finance Act, 1998. \r\n670 Substituted for the full-stop by Finance Ordinance, 2001 \r\n671 Proviso inserted by Finance Ordinance, 2002. \r\n672 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordinance, 2010, \r\npromulgated as Ordinance no. III ","quote_sha256":"c35a22574aa30c3e16545fb70ac2999e300f563e71647216477d272592f3bdab","reader_fragment":"p-302883-304665-c1e6ba920cf36764","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-302883-304665-c1e6ba920cf36764","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-ce06c406beb910129ae2","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-749434d5bce5b5d4","target_candidates":["pk-code-749434d5bce5b5d4"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":305371,"character_end":305394,"quote":"Finance Ordinance, 2001","quote_sha256":"4196cf4ac8b534e8b5750f3a4cbf7109fa6ae05c2ba60b9f0bd227489df28a35","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":305201,"character_end":305624,"quote":"ulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n673 Proviso inserted by Finance Ordinance, 2001. \r\n674 Word inserted by Finance Ordinance, 2002. \r\n675 Substituted for “sales tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III o","quote_sha256":"5bb7bc7a3d0511bc8940ea0234a0a69462e952da5a104acb9933a4147cd072ff","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-22b7b12e39adc93cda65","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-b27fd0da325afbdb","target_candidates":["pk-code-b27fd0da325afbdb"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":307786,"character_end":307806,"quote":"Securities Act, 2015","quote_sha256":"5fd15c419aa133da88977d6709faa2bf523b81903e38f9e3ddf0dccad26f5506","reader_fragment":"p-306337-308067-2fd11aaeffebf9d3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-306337-308067-2fd11aaeffebf9d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":307616,"character_end":308036,"quote":"ompany 685[ ] Limited, in book -entry form throu gh an \r\nestablishment licensed by the Securities and Exchange Commission of Pakistan as \r\na central depository under the Securities Act, 2015, (111 of 2015), in lieu of \r\npayment to be made through issuance of cheques or bank debit advice.  \r\n \r\n (2) The Board shall issue a promissory note to FBR Refund Settlement \r\nCompany 686[ ] Limited, hereinafter referred to as th","quote_sha256":"46004a9cf72dff9b53b258199263dbfedb5f6a00a8bec39237c56a892eef7f65","reader_fragment":"p-306337-308067-2fd11aaeffebf9d3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-306337-308067-2fd11aaeffebf9d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-981dbdc5ac83364cdfb1","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-765eca59252a1aeb","target_candidates":["pk-code-765eca59252a1aeb"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":335907,"character_end":335964,"quote":"Foreign \r\nInvestment (Promotion and Protection) Act, 2022","quote_sha256":"feb5671140d539cdd284ff79ce2747aa0172c62a3010d55c7408c87e3ba19c6c","reader_fragment":"p-334402-336150-33e168e7c484b661","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-334402-336150-33e168e7c484b661","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":335737,"character_end":336194,"quote":"ctions as the 757[Board] may impose. ] \r\n758[8A. Imports or supplies made by, for or to a qualified investment as \r\nspecified at Serial No.1 of the First Schedule to the Foreign \r\nInvestment (Promotion and Protection) Act, 2022 for the period as \r\nspecified in the Second Schedule to the said Act.] \r\n[9. ***]omitted \r\n                                           \r\n748 Fifth Schedule added by Finance Act, 1996. \r\n749 S. Nos. 1 and 6 and entries relating the","quote_sha256":"a0613e061a906cb24816b4c0a47f5879c094932a97812e253a80b34648711632","reader_fragment":"p-334402-336150-33e168e7c484b661","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-334402-336150-33e168e7c484b661","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-386924822bbd167ff464","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-749434d5bce5b5d4","target_candidates":["pk-code-749434d5bce5b5d4"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":336712,"character_end":336735,"quote":"Finance Ordinance, 2001","quote_sha256":"4196cf4ac8b534e8b5750f3a4cbf7109fa6ae05c2ba60b9f0bd227489df28a35","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":336542,"character_end":336965,"quote":"ent) Ordinance, 1999 \r\n754 Serial number(s) 6A and 9 and entries relating thereto in column (2) omitted by Finance (Supplementary) Act, 2022 . \r\n755Serial No. 7 added by Finance Ordinance, 2001 \r\n756 Serial No. 8 and entries relating thereto inserted by Finance Act, 2004 \r\n757Substituted f Revenue” by Finance Act, 2007 \r\n758 New serial No. 8A added by the Finance Act, 2023 \r\nSales Tax Act, 1990 \r\n \r\n 128   \r\n \r\nSerial \r","quote_sha256":"64869be171e6cc727b0c9b4ada1c707da39f9323b2a5e4927590f6830dcf390c","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-caf9a0e3d8b70af6805a","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":["pk-code-5da654719dabb7bb","punjab-code-db56641790510c15"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":369071,"character_end":369112,"quote":"Agricultural Pesticides \r\nOrdinance, 1971","quote_sha256":"df252e28aa74e3118404eea399376339a306280408debcf56f1889257b3e9028","reader_fragment":"p-368185-369978-fa7d2464b28b2924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-368185-369978-fa7d2464b28b2924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":368901,"character_end":369342,"quote":"ct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n[132. ***] omitted  \r\n133. Pesticides and their active \r\ningredients registered by the \r\nDepartment of Plant Protection \r\nunder the Agricultural Pesticides \r\nOrdinance, 1971(II of 1971), \r\nstabilizers, emulsifiers and \r\nsolvents, namely:− \r\n \r\n38.08 \r\nXylol (xylenes) 2707.3000 \r\n- Beta Pinene / Agrotin 527 / \r\nTerpenic derivative \r\n2902.1990 \r\n Toluene 2902.3000 \r\nMixed xylene isomers 2902.4400 \r\nNap","quote_sha256":"2e87d2fb18da11d168929f057f466ae59edffe370e0a07cfab70fbbef28ce4ea","reader_fragment":"p-368185-369978-fa7d2464b28b2924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-368185-369978-fa7d2464b28b2924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-e66fac03e9e7327bd047","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":["pk-code-f52a0b954f306fd6","punjab-code-504dfa04270e5a96"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":435541,"character_end":435556,"quote":"Drugs Act, 1976","quote_sha256":"b37c22f0821412f95e15095945d131a60be5725d3126b9f2790c535da47f0dc8","reader_fragment":"p-434008-435801-1518064e4c743f17","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-434008-435801-1518064e4c743f17","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":435371,"character_end":435786,"quote":"\r\n \r\n 191   \r\n \r\n80. EV transport buses of \r\n25 seats  or more in \r\nCBU condition \r\nRespective \r\nheading \r\n1%  \r\n982[8\r\n1. \r\nSubstances registered \r\nas drugs under the \r\nDrugs Act, 1976 \r\n(XXXI of 1976) \r\n983[***] \r\nRespective \r\nheading \r\n1%  Subject to the \r\nconditions that:  \r\n(i) Tax charged and \r\ndeposited by the \r\nmanufacturer or \r\nimporter, as the case \r\nmay be, shall be \r\nfinal discharge of tax \r\nin the s","quote_sha256":"3e16b2fc90e4494f0db6baa31d7a61ad1ed30a5d4d5a0ff239135c9c3453a7ae","reader_fragment":"p-434008-435801-1518064e4c743f17","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-434008-435801-1518064e4c743f17","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-a81e333eac447525da9a","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-30ecabb4a7ed433a","target_candidates":["pk-code-30ecabb4a7ed433a"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":438520,"character_end":438574,"quote":"Constitution of \r\nthe Islamic \r\nRepublic of \r\nPakistan","quote_sha256":"551f90803b0a401e35952975e2607bd464a2b99ee1e8c3f0dfcbee14fe427669","reader_fragment":"p-437591-439380-a9a4c129a60b2950","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-437591-439380-a9a4c129a60b2950","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":438350,"character_end":438804,"quote":"ing thereto inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 193   \r\n \r\nindustrial inputs \r\nby industries \r\nlocated in the \r\ntribal areas, as \r\ndefined in the \r\nConstitution of \r\nthe Islamic \r\nRepublic of \r\nPakistan; and  \r\n(ii) and supplies \r\nwithin the tribal \r\nareas \r\n \r\nProvided that, in \r\ncase of imports, \r\nthe same shall be \r\nallowed \r\nclearance by the \r\nCustoms \r\nauthorities in \r\naccordance with \r\nquota determined \r\nby IOCO. \r\n \r\nProv","quote_sha256":"fc08907f43cc2a8de42f52d81afa90b1c3dd9317f37e6de964bad11b5f3e50ae","reader_fragment":"p-437591-439380-a9a4c129a60b2950","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-437591-439380-a9a4c129a60b2950","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}}],"incoming":[],"internal_references":[{"id":"internal-d76def6a036bc9e43af6","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20200,"character_end":20520,"quote":"7[2.  Definitions.― In this Act, unless there is anything repugnant in the \r\nsubject or context,-- \r\n \r\n 8[“(1) “abettor” means a person who intentionally abets or connives in tax \r\nfraud as defined in clause (37) of section 2 or in the commission of any offence \r\nwarranting prosecution under this Act, and includes a p","quote_sha256":"02015c4dc18116a3c1e0e559d28c517ab358241d0eb247404a9b187c5f61126b","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-2-20200","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20417,"character_end":20426,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20247,"character_end":20656,"quote":"s anything repugnant in the \r\nsubject or context,-- \r\n \r\n 8[“(1) “abettor” means a person who intentionally abets or connives in tax \r\nfraud as defined in clause (37) of section 2 or in the commission of any offence \r\nwarranting prosecution under this Act, and includes a person who,– \r\n \r\n(a) prepares, or causes to be prepared with authorization of the registered \r\nperson, invoices for false claim of input","quote_sha256":"208dd475927a33d7aef6069b58dde7f006b95d806ec8c2686c9897fe7617ee52","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-82cdfa64ee147faa3a25","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20200,"character_end":20520,"quote":"7[2.  Definitions.― In this Act, unless there is anything repugnant in the \r\nsubject or context,-- \r\n \r\n 8[“(1) “abettor” means a person who intentionally abets or connives in tax \r\nfraud as defined in clause (37) of section 2 or in the commission of any offence \r\nwarranting prosecution under this Act, and includes a p","quote_sha256":"02015c4dc18116a3c1e0e559d28c517ab358241d0eb247404a9b187c5f61126b","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-2-20200","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":21265,"character_end":21274,"quote":"Section 2","quote_sha256":"7b0d4c438cdc7fbd912d6f6d27b82250d7da88cc59aa6d264af4dba5947eebc9","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":21095,"character_end":21504,"quote":"ts and word “(Amendment)” omitted by the Finance Act, 1991. \r\n6 Came into force by Notification No. S.R.O. 1100(I)/90, dated 28 -10-1990 w.e.f. 1st November, \r\n1990. \r\n7 Section 2 Substituted by the Finance Act, 1996. \r\n8 Clause (1) substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 8   \r\n \r\n(b) allows use of bank account held or operated by him for abetting tax \r\nfraud or other offence warranti","quote_sha256":"14f6f76185fc89139815b230be893950b21a85c143ef4c9668abd3f46876de69","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fa232c44876d2e911a47","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"21","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":131904,"character_end":132224,"quote":"326[21. De-registration, blacklisting and suspension of registration.– (1) \r\nThe Board or any officer, authorized in this behalf, may subject to the rules, de-\r\nregister a registered person or such class of registered persons not required to be \r\nregistered under this Act. \r\n  \r\n (2) Notwithstanding anything contained ","quote_sha256":"9f1cb876b806a2259aefb3fd181c5c1b4243b056d8c490b83f2905ae0e3f8d26","reader_fragment":"p-130255-131981-286edbe018ae139b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-130255-131981-286edbe018ae139b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-21-131904","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":21857,"character_end":21867,"quote":"section 21","quote_sha256":"ebc9ea8ee014ed231f70dccb67199d97ab87593e8cb49122b4471354807853ab","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":21687,"character_end":22097,"quote":" registered person who does not fall in \r\nany of the following categories, namely:- \r\n \r\n (a) who is blacklisted or whose registration is suspended 10[***] in terms \r\nof section 21; \r\n \r\n (b)  fails to file the return under section 26 by the due date for two \r\nconsecutive tax periods; \r\n \r\n (c) who fails to file an Income Tax return under section 114 or statement \r\nunder section 115, of the Income Tax Ordin","quote_sha256":"5d190bb27104f6f8aaf68ef3e7f54e2f4bec92ac5f9fe8cd950aefab89e72a4d","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-01c9bb6e8d5035dcc9f1","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"26","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203931,"character_end":204251,"quote":"26.   Any person, being a \r\nmanufacturer or \r\nimporter of an item \r\nwhich is subject to \r\ntax on the basis of \r\nretail price, who \r\nfails to print the \r\nretail price in the \r\nmanner as \r\nstipulated under \r\nthe Act.  \r\nSuch person shall pay a penalty \r\nof ten thousand rupees or fi ve \r\nper cent  of the amount of tax \r\ni","quote_sha256":"7aa47ad2ba2391e9a051c4d1d76ea4a5ba729147415c444a95f10aa8917b02c6","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-26-203931","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":21911,"character_end":21921,"quote":"section 26","quote_sha256":"0bbd0752a8b03104152794c5f1de2e8d3ea8ad4a65eea77b3ef966b89e920a2f","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":21741,"character_end":22151,"quote":"ollowing categories, namely:- \r\n \r\n (a) who is blacklisted or whose registration is suspended 10[***] in terms \r\nof section 21; \r\n \r\n (b)  fails to file the return under section 26 by the due date for two \r\nconsecutive tax periods; \r\n \r\n (c) who fails to file an Income Tax return under section 114 or statement \r\nunder section 115, of the Income Tax Ordinance, 2001(XLIX of \r\n2001), by the due date; and- \r\n  ","quote_sha256":"5b277b73c60a986c5dc6af35aedb96f83b26eefe1d1f894f05c673bedacc9b56","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-619aa27adcd14dc4e82c","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22028,"character_end":22039,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":21858,"character_end":22269,"quote":"ection 21; \r\n \r\n (b)  fails to file the return under section 26 by the due date for two \r\nconsecutive tax periods; \r\n \r\n (c) who fails to file an Income Tax return under section 114 or statement \r\nunder section 115, of the Income Tax Ordinance, 2001(XLIX of \r\n2001), by the due date; and- \r\n  (d) who fails to file 11[quarterly] or an annual   withholding   tax \r\nstatement under section 165 of the Income Tax O","quote_sha256":"58e9ed0f8340f5818a33dd2415b8a083a011d72c91ca4a347794a1ace34d4ed2","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-d24b3284776586807071","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":165270,"character_end":165590,"quote":"418[30. Appointment of Authorities.– (1) For the purposes of this Act, the \r\nBoard may,  appoint in relation to any area, person or class of persons, any person \r\nto be – \r\n \r\n (a) a chief commissioner of Inland Revenue; \r\n   \r\n (b) a commissioner of Inland Revenue ; \r\n    \r\n (c)  a commissioner of Inland Revenue (Appe","quote_sha256":"a87cf6bc031e78d2de1326ce55fc7630471f6efac08759d23913ab670dcd97bc","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30-165270","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":24923,"character_end":24933,"quote":"section 30","quote_sha256":"404a55fe362c2779b54e49034807d80ab1b776e803bf1909b348e2d30dc72502","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":24753,"character_end":25163,"quote":"enforcement, compliance \r\nand prevention of tax evasion;”;] \r\n \r\n19[(4AA)] “Chief Commissioner” means a person appointed as the \r\nchief Commissioner Inland Revenue under section 30;] \r\n \r\n  [(4AAA)] “Commissioner (Appeals)” means Commissioner of \r\nInland Revenue (Appeals) appointed under section 30;] \r\n \r\n 20[(5) “Commissioner” means the Commissioner of Inland Revenue \r\nappointed under section 30;] \r\n \r\n 21","quote_sha256":"24f3fbe90a7e0cfd6d75a7edd87dde158a988f652d723d741840972844340899","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4c56edaaf49df60f693a","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":165270,"character_end":165590,"quote":"418[30. Appointment of Authorities.– (1) For the purposes of this Act, the \r\nBoard may,  appoint in relation to any area, person or class of persons, any person \r\nto be – \r\n \r\n (a) a chief commissioner of Inland Revenue; \r\n   \r\n (b) a commissioner of Inland Revenue ; \r\n    \r\n (c)  a commissioner of Inland Revenue (Appe","quote_sha256":"a87cf6bc031e78d2de1326ce55fc7630471f6efac08759d23913ab670dcd97bc","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30-165270","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":25042,"character_end":25052,"quote":"section 30","quote_sha256":"404a55fe362c2779b54e49034807d80ab1b776e803bf1909b348e2d30dc72502","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":24872,"character_end":25282,"quote":"d as the \r\nchief Commissioner Inland Revenue under section 30;] \r\n \r\n  [(4AAA)] “Commissioner (Appeals)” means Commissioner of \r\nInland Revenue (Appeals) appointed under section 30;] \r\n \r\n 20[(5) “Commissioner” means the Commissioner of Inland Revenue \r\nappointed under section 30;] \r\n \r\n 21[(5A) “common taxpayer identification number ” means the registration \r\nnumber or any other number allocated to a regis","quote_sha256":"837ea12ac8f8a398864cafad5bbf1ada48b2af3678dbf9862f066be749591a0c","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-92fa3f781624b6ef8780","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":165270,"character_end":165590,"quote":"418[30. Appointment of Authorities.– (1) For the purposes of this Act, the \r\nBoard may,  appoint in relation to any area, person or class of persons, any person \r\nto be – \r\n \r\n (a) a chief commissioner of Inland Revenue; \r\n   \r\n (b) a commissioner of Inland Revenue ; \r\n    \r\n (c)  a commissioner of Inland Revenue (Appe","quote_sha256":"a87cf6bc031e78d2de1326ce55fc7630471f6efac08759d23913ab670dcd97bc","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30-165270","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":25142,"character_end":25152,"quote":"section 30","quote_sha256":"404a55fe362c2779b54e49034807d80ab1b776e803bf1909b348e2d30dc72502","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":24972,"character_end":25382,"quote":"ls)” means Commissioner of \r\nInland Revenue (Appeals) appointed under section 30;] \r\n \r\n 20[(5) “Commissioner” means the Commissioner of Inland Revenue \r\nappointed under section 30;] \r\n \r\n 21[(5A) “common taxpayer identification number ” means the registration \r\nnumber or any other number allocated to a registered person;] \r\n \r\n 22[(5AA) “company” means –  \r\n \r\n (a) a company as defined in the Companies Ord","quote_sha256":"82b528f967dadce7247cd856cf32eb5dd6af9b10d2c114efcd0749001acda81a","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c0037fb0db31999c8843","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"34","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205905,"character_end":206225,"quote":"507[34. Default Surcharge.– (1) Notwithstanding the provisions of section \r\n11, if a registered person does not pay the tax due or any part thereof, whether \r\nwilfully or otherwise, in time or in the manner specified under this Act, rules or \r\nnotifications issued thereunder or claims a t ax credit, refund or makes an ","quote_sha256":"4bf40f1a1a35e1e2fac1e8640412d82f29d57cb19f96198b354b975dbe27c9f8","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-34-205905","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":28959,"character_end":28969,"quote":"section 34","quote_sha256":"939f57bc7e7ecc128051fd42a0979ec7909b3392e7f3c7f30b2223110f2ca2d9","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":28789,"character_end":29199,"quote":"rtner or a proprietor and includes guarantors or \r\nsuccessors, who fail to pay the arrears;] \r\n \r\n 9[(6B) “default surcharge ” means the default surcharge levied under \r\nsection 34;] \r\n \r\n                                           \r\n23 Clause (5AA) re-numbered as (5AAA) by Finance Act, 2008. Earlier it was inserted by Finance Act, 2006. \r\n24 Clause (5AB) substituted by Finance Act, 2019. \r\n25 Word “eight” s","quote_sha256":"07bdc91dca15c648980c958f78efefe3d7ff0821f4baf01314691dce61d9612b","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3abf3f2627b6a0843020","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"26","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203931,"character_end":204251,"quote":"26.   Any person, being a \r\nmanufacturer or \r\nimporter of an item \r\nwhich is subject to \r\ntax on the basis of \r\nretail price, who \r\nfails to print the \r\nretail price in the \r\nmanner as \r\nstipulated under \r\nthe Act.  \r\nSuch person shall pay a penalty \r\nof ten thousand rupees or fi ve \r\nper cent  of the amount of tax \r\ni","quote_sha256":"7aa47ad2ba2391e9a051c4d1d76ea4a5ba729147415c444a95f10aa8917b02c6","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-26-203931","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":30078,"character_end":30090,"quote":"section \r\n26","quote_sha256":"a1372b18b1c61712ef3f8036f0a38203e62e569ee9e89b8e65de48b009c8a631","reader_fragment":"p-29910-31659-d75f1bf40bed852c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-29910-31659-d75f1bf40bed852c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":29908,"character_end":30320,"quote":"\r\ncomputer tapes, computer disks, micro-films or any other medium for the storage \r\nof such data; \r\n \r\n (9) “due date” in relation to the furnishing of a return 10[under section \r\n26], 11[ 12[...] 13[....] means the 14[15th] day of the month following the end of the tax \r\nperiod, or such other date as the 15[Board] may, by notification in the official \r\nGazette, specify 16[and different dates may be specified","quote_sha256":"ed2a3a90687db111ab74e6c498e1a3e882ac3adfbec09c28044c72e2e31de849","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7cc1778d3ede320334a9","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"52A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":273062,"character_end":273382,"quote":"635[52A. e-intermediaries to be appointed.– (1) Subject to such conditions, \r\nlimitations and restrictions, the Board may, by a notification in the official Gazette, \r\nappoint a person to electronically file return under Chapter V and such other \r\ndocuments electronically, as may be prescribed from time to time, on beh","quote_sha256":"86e3d656740aef6cec261a648ee425cb9cf5f43f51f5c7f3312670fcbd484b6f","reader_fragment":"p-273061-274799-3ed3d1075499f6ee","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-273061-274799-3ed3d1075499f6ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-52a-273062","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":30470,"character_end":30481,"quote":"section 52A","quote_sha256":"26f4b08c15d41df8e8b9c6d410782bac4c16bddb049c1f7b9e3d15b0073c236d","reader_fragment":"p-29910-31659-d75f1bf40bed852c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-29910-31659-d75f1bf40bed852c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":30300,"character_end":30711,"quote":"tes may be specified for furnishing of different \r\nparts or annexures of the return];  \r\n \r\n 17[(9A)] “e-intermediary” means a person appointed as e-intermediary under \r\nsection 52A for  filing of electronic returns and such other documents as may be \r\nprescribed by the Board from time to time, on behalf of a person registered under \r\nsection 14;] \r\n \r\n 18[(9AA) ***] \r\n \r\n 19(9B) “e-bilty” means a digital tr","quote_sha256":"ce96355070123ea2ff0b2008270def970a623c48b8b091a4f538a1b376429afb","reader_fragment":"p-29910-31659-d75f1bf40bed852c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-29910-31659-d75f1bf40bed852c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a311cd2dc11e04b26fe5","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"14","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":122574,"character_end":122894,"quote":"317[14. Registration.— (1) Every person engaged in making taxable \r\nsupplies in Pakistan, including zero-rated supplies, in the course or furtherance of \r\nany taxable activity carried on by him, falling in any of the following categories, \r\nif not already registered, is required to be registered under this Act, namely:","quote_sha256":"fb92ca93d7cdd7c82f3ce2cfab0ab59c3a916adfeae2aaea4e3d959f1bf8a46d","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-14-122574","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":30637,"character_end":30647,"quote":"section 14","quote_sha256":"08f7a8a4682568290ae926f9bd51a12af708181b5c3c0dfc1cc2a327b2aed248","reader_fragment":"p-29910-31659-d75f1bf40bed852c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-29910-31659-d75f1bf40bed852c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":30467,"character_end":30877,"quote":" \r\nsection 52A for  filing of electronic returns and such other documents as may be \r\nprescribed by the Board from time to time, on behalf of a person registered under \r\nsection 14;] \r\n \r\n 18[(9AA) ***] \r\n \r\n 19(9B) “e-bilty” means a digital transport document generated through the \r\nCargo Tracking System as prescribed by the Board, to accompany goods during \r\ntheir movement.”; \r\n20(9C)  “e-commerce” means ","quote_sha256":"2002bd4fe082e70734473beea85fd714ea5bf15cd042a81b3a2021010ccc3eeb","reader_fragment":"p-29910-31659-d75f1bf40bed852c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-29910-31659-d75f1bf40bed852c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-251038e49db976cae1e3","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"13","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":119170,"character_end":119490,"quote":"305[13. Exemption.–  (1) Notwithstanding the provisions of section 3, \r\nsupply of goods or import of goods specified in the Sixth Schedule shall, subject \r\nto such conditions as may be specified by the 306[Federal Government], be exempt \r\nfrom tax under this Act 307[.] \r\n \r\n 308[***] \r\n \r\n (2) Notwithstanding the provi","quote_sha256":"0e44a28c9eac1479b326acfcaa30264085630394e7b46be24f1c774f34f9a604","reader_fragment":"p-117958-119727-f906b58426ff7474","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-117958-119727-f906b58426ff7474","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-13-119170","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31444,"character_end":31454,"quote":"section 13","quote_sha256":"50c92c2f0fc37afc48af1a6a3279c607c7d6468f32e5617678a43d958b50b851","reader_fragment":"p-29910-31659-d75f1bf40bed852c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-29910-31659-d75f1bf40bed852c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31274,"character_end":31684,"quote":" firm or compan y, whether \r\nincorporated or not, an association of persons or an individual; \r\n \r\n (11)  “exempt supply” means a supply which is exempt from tax under \r\nsection 13; \r\n \r\n                                           \r\n10 The words and figure inserted by Finance Act, 1998. \r\n11 The words and figure inserted by Tax Laws Amendment Ordinance, 2000, dated 24th May, 2000. \r\n12 Comma and words etc. “","quote_sha256":"3613fa20eb6b89707d3e12c44777baf385e374003543206a3baa1fd942d032d8","reader_fragment":"p-29910-31659-d75f1bf40bed852c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-29910-31659-d75f1bf40bed852c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-24ceea400315673b012c","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"26A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":161018,"character_end":161035,"quote":"406[26A. ***] \r\n ","quote_sha256":"d0b781d24464824d06c43bfe8f20a4d83b639772495d07f864ee37c8c978bb65","reader_fragment":"p-160145-161909-412141cf40df1500","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-160145-161909-412141cf40df1500","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-26a-161018","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31705,"character_end":31716,"quote":"section 26A","quote_sha256":"f4075029d25744acaed8e024f7426ce6c89965fecd7a0bba28df4b3d4be7965c","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31535,"character_end":31946,"quote":"ted by Finance Act, 1998. \r\n11 The words and figure inserted by Tax Laws Amendment Ordinance, 2000, dated 24th May, 2000. \r\n12 Comma and words etc. “, sub-section (6) of section 26A” omitted by Finance Act, 2004. \r\n13 The expression “and section 26AA omitted by Finance, Act, 2016. \r\n14 Substituted for “20th” by Finance Act, 1998 \r\n15 Substituted for “Federal Government” by Finance Act, 2008 \r\n16 Expression i","quote_sha256":"be586dc424d6cae2ef56738a646033ab09c037eaa6ef0c0a76f5f4b21f67c24e","reader_fragment":"p-29910-31659-d75f1bf40bed852c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-29910-31659-d75f1bf40bed852c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-647926abbeb2f3e9bc22","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"26A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":161018,"character_end":161035,"quote":"406[26A. ***] \r\n ","quote_sha256":"d0b781d24464824d06c43bfe8f20a4d83b639772495d07f864ee37c8c978bb65","reader_fragment":"p-160145-161909-412141cf40df1500","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-160145-161909-412141cf40df1500","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-26a-161018","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31773,"character_end":31784,"quote":"section 26A","quote_sha256":"f4075029d25744acaed8e024f7426ce6c89965fecd7a0bba28df4b3d4be7965c","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31603,"character_end":32014,"quote":"Laws Amendment Ordinance, 2000, dated 24th May, 2000. \r\n12 Comma and words etc. “, sub-section (6) of section 26A” omitted by Finance Act, 2004. \r\n13 The expression “and section 26AA omitted by Finance, Act, 2016. \r\n14 Substituted for “20th” by Finance Act, 1998 \r\n15 Substituted for “Federal Government” by Finance Act, 2008 \r\n16 Expression inserted through Finance Act, 2016. \r\n17 Clause (9A) inserted by Fina","quote_sha256":"c518655527b59911a7b27c2be41a45a4fb815a076713a347b94975823a589293","reader_fragment":"p-29910-31659-d75f1bf40bed852c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-29910-31659-d75f1bf40bed852c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-cda3919bba0ac5d16239","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"67A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":307363,"character_end":307683,"quote":"684[67A. Payment of refund through sales tax refund bonds. — (1) \r\nNotwithstanding anything contained in section 67, the sales tax refunds payable \r\nunder this Act may also be paid through sales tax refund bonds to be issued by \r\nFBR Refund Settlement Company 685[ ] Limited, in book -entry form throu gh an \r\nestablishm","quote_sha256":"52bb5accdc862a4d3fb619b4708076a4ecfc217d24556b35f5f9880e370bb56a","reader_fragment":"p-306337-308067-2fd11aaeffebf9d3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-306337-308067-2fd11aaeffebf9d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-67a-307363","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":32715,"character_end":32726,"quote":"section 67A","quote_sha256":"32f276bb7f97bb74b32e761a070c1c9ba52e8495cd99fc115df6b59974cde914","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":32545,"character_end":32956,"quote":"23[Companies Act, 2017 (XIX \r\nof 2017)], for the purpose of settlement of sales tax and income tax refund claims \r\nincluding payment by way of issuing refund bonds under section 67A’;] \r\n \r\n 24[10(11B) “firm” means the relation between persons who have agreed to share \r\nthe profits of a business carried on by all or any of them acting for all;] \r\n \r\n (12) “goods” include 25[***] every kind of movable propert","quote_sha256":"f5900880ef4e89e95ea702720157c6bad2fe5f4eabc22c68207f7bd3ec2f6a77","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d3a8406b96bf2d86bf86","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":165270,"character_end":165590,"quote":"418[30. Appointment of Authorities.– (1) For the purposes of this Act, the \r\nBoard may,  appoint in relation to any area, person or class of persons, any person \r\nto be – \r\n \r\n (a) a chief commissioner of Inland Revenue; \r\n   \r\n (b) a commissioner of Inland Revenue ; \r\n    \r\n (c)  a commissioner of Inland Revenue (Appe","quote_sha256":"a87cf6bc031e78d2de1326ce55fc7630471f6efac08759d23913ab670dcd97bc","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30-165270","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":39322,"character_end":39332,"quote":"section 30","quote_sha256":"404a55fe362c2779b54e49034807d80ab1b776e803bf1909b348e2d30dc72502","reader_fragment":"p-38677-40453-13f09594965b68f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-38677-40453-13f09594965b68f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":39152,"character_end":39562,"quote":"n manufacturing \r\nfacility to manufacture or produce the goods exported or to be exported;] \r\n \r\n 39[(18) “Officer of Inland Revenue ” means an officer appointed under \r\nsection 30;] \r\n \r\n 40[(18A) “online marketplace”  online marketplace” means online \r\ninterfaces that facilitate, for a fee, the direct interaction between multiple buyers \r\nand multiple sellers via digital orders for supply of goods, with o","quote_sha256":"f37bdde373ca2b9af778baf5076da20bac2cb900ab613951c75d50f1ade00eb7","reader_fragment":"p-38677-40453-13f09594965b68f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-38677-40453-13f09594965b68f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-547337b5f8387eb989c4","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45200,"character_end":45209,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45030,"character_end":45439,"quote":"traordinary part I at pages 229 to 259. \r\n47 Clause (25) substituted by Finance Ordinance, 2002. \r\n48 Words “shall remain liable to further tax under sub-section (1A) of section 3 and” omitted by Finance Act, 2004. \r\n49 Clause (26) omitted by Finance Ordinance, 2002. \r\n50 The expression inserted vide Finance Act, 2019. \r\n51 Words “or the importer” omitted by Finance Act, 2005. Earlier these were inserted b","quote_sha256":"48dec696759c3588e008b3ea538043b957421acacd508374703648c523b06bcd","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-908490846f6bc8913974","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"76","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":327140,"character_end":327460,"quote":"722[76. Fee and service charges.– 3[(1)] The 723[“Board with approval of the \r\nFederal Minister-in-charge”]  may, by notification in the official Gazette, subject \r\nto such conditions, limitations or restrictions as it may deem fit to impose, levy fee \r\nand service charges for valuation, in respect of any other service","quote_sha256":"a4345943db645e016faa0f4e8a8d6be71435d533e2965a62025a14af6422f343","reader_fragment":"p-325662-327394-d3d271cfd576adf9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-325662-327394-d3d271cfd576adf9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-76-327140","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":46949,"character_end":46959,"quote":"section 76","quote_sha256":"c383960b7c620396455f7a1d81802ebdd2584d0741be75dd605fafac5e02bc55","reader_fragment":"p-45756-47520-968c889355d1531e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-45756-47520-968c889355d1531e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":46779,"character_end":47189,"quote":"lt surcharge levied under this Act; \r\n \r\n (b) a fine, penalty or fee imposed or charged under this Act 64[excluding \r\nfee and service charges imposed and collected under section 76]; and \r\n \r\n (c) any other sum payable under the provisions of this Act or the rules \r\nmade thereunder;] \r\n \r\n 65[(29AA) “sales tax account” means an account representing the double entry \r\nrecording of sales tax transactions in t","quote_sha256":"d1b4c02eb7ee9c5138c7d8bfb7bf98086479ebfbbc28e9dc68985057d66dcbfa","reader_fragment":"p-45756-47520-968c889355d1531e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-45756-47520-968c889355d1531e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1e7a3348d776ba280fee","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"32A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":47577,"character_end":47588,"quote":"section 32A","quote_sha256":"304af64c13fc421485400d4d7313bf42105b9534cda2d9d618e7557b0b84af8b","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":47407,"character_end":47818,"quote":"tially 66[resembles] the \r\ncharacteristics, quantity, components and materials of the aforementioned goods; \r\n \r\n 67[(31A) “special audit” means an audit conducted under section 32A;] \r\n \r\n                                           \r\n58 Words “not being a manufacturer or producer or an importer” omitted by Finance Act, 2003, after omission the commas become superfluous. Earlier \r\ncommas and words were insert","quote_sha256":"be18202cbfb99800ef84f8fd38d9dad763b7a7bacea7a6b09493c197d3e06865","reader_fragment":"p-45756-47520-968c889355d1531e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-45756-47520-968c889355d1531e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-b5f8b80816dc57cad4e0","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"14","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":122574,"character_end":122894,"quote":"317[14. Registration.— (1) Every person engaged in making taxable \r\nsupplies in Pakistan, including zero-rated supplies, in the course or furtherance of \r\nany taxable activity carried on by him, falling in any of the following categories, \r\nif not already registered, is required to be registered under this Act, namely:","quote_sha256":"fb92ca93d7cdd7c82f3ce2cfab0ab59c3a916adfeae2aaea4e3d959f1bf8a46d","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-14-122574","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48083,"character_end":48093,"quote":"section 14","quote_sha256":"08f7a8a4682568290ae926f9bd51a12af708181b5c3c0dfc1cc2a327b2aed248","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":47913,"character_end":48323,"quote":" inserted by Finance Act, 2003. \r\n61 The comma, words and figures “, and his total turnover per annum shall be taken into account for the purposes of registration  under section 14” \r\nomitted by Finance Act, 2015. \r\n62 Clause (28A) omitted by Finance Act, 2008. Earlier it was inserted by Finance Act, 1997. \r\n63 Clause (29A) inserted by Finance Act, 2008.   \r\n64 Words inserted by Finance Act, 2022. \r\n65 Clau","quote_sha256":"1dfbb3724782ae2850f17745517ae8af248ed702f8feede120b12c8a6005c933","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-539b572e2f9ffcd00430","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"68","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":310056,"character_end":310124,"quote":" 68. Liability of the registered person for the acts of his agent.– ","quote_sha256":"fd239766881fae56a18fbd2bb4f4ece0b0a1cfec4c12e12a9db3b3f66d1a6fe6","reader_fragment":"p-309852-311592-38a1104ae9d62cb8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-309852-311592-38a1104ae9d62cb8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-309852-311592-38a1104ae9d62cb8","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48624,"character_end":48636,"quote":"Section \r\n68","quote_sha256":"7ac0fcd84ba05fb786ef3898f0a532edaecea27b8141806cba0f0402bf3096e3","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48454,"character_end":48866,"quote":"y Finance Act, 2008. \r\n67 Clause (31A) inserted by Finance Act, 1998. \r\nSales Tax Act, 1990 \r\n \r\n 18   \r\n \r\n (32) “Special Judge” means the Special Judge appointed under Section \r\n68[37C of the act until such appointment is made by the Special Judge appointed \r\nunder section] 185 of the Customs Act; \r\n \r\n 69[(33) “supply” means a sale or other transfer of the right to dispose of \r\ngoods as owner, including su","quote_sha256":"25338d9338f81bb0f3abc87ee078f28ad1084949b5c324debce0fb0192b3a1cf","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-48646257df50865c2e84","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":51866,"character_end":51875,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-51041-52833-6ce3bd611d0b631b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-51041-52833-6ce3bd611d0b631b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":51696,"character_end":52105,"quote":"ause (b).] \r\n \r\n (36) “tax fraction” means the amount worked out in accordance with the \r\nfollowing formula: – \r\n \r\na \r\n100 + a \r\n \r\n('a' is the rate of tax specified in section 3); \r\n \r\n 80[(37) “tax fraud” means knowingly, intentionally, or dishonestly doing \r\nany act or abetting any action to cause loss of tax under this Act, including,- \r\n \r\n(a)  using or preparing false, forged, and fictitious documen","quote_sha256":"d20267406b863a01452a770ea7596d3e0c7b2101423055c0e7677b4557ed4d7e","reader_fragment":"p-51041-52833-6ce3bd611d0b631b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-51041-52833-6ce3bd611d0b631b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-41b019cfb09abe02792f","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"73","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318107,"character_end":318427,"quote":"702[73. Certain transactions not admissible. – (1) Notwithstanding \r\nanything contained in this Act or any other law for the time being in force, payment \r\nof the amount for a transaction exceeding value of fifty thousand rupees  703[in \r\naggregate to a single supplier in a tax period], excluding payment against a util","quote_sha256":"c72c3e958307f7fc0b46469af8275b9a0015d669927e98a0f5fd364adbc6693c","reader_fragment":"p-316837-318576-1898802814174834","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-316837-318576-1898802814174834","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-73-318107","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":52798,"character_end":52808,"quote":"section 73","quote_sha256":"704316924ec1f412c56fe6e65a7a4e024c1de808e61eebdb8f420fa44e14c3ae","reader_fragment":"p-51041-52833-6ce3bd611d0b631b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-51041-52833-6ce3bd611d0b631b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":52628,"character_end":53038,"quote":"\n                                           \r\n80 Clause (37) substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 20   \r\n \r\n(f)  making fictitious compliance of section 73, including routing of \r\npayments back to the registered person, or for the benefit of the \r\nregistered person, through a bank account held by a supplier or a \r\npurported supplier; \r\n \r\n(g)  suppression of supplies that are charge","quote_sha256":"9109e683e96467b2c0a1a6c788c763a65edafdbd7454931dbc887cadb9c1e9a9","reader_fragment":"p-51041-52833-6ce3bd611d0b631b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-51041-52833-6ce3bd611d0b631b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8acea944d68be41c936c","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"13","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":119170,"character_end":119490,"quote":"305[13. Exemption.–  (1) Notwithstanding the provisions of section 3, \r\nsupply of goods or import of goods specified in the Sixth Schedule shall, subject \r\nto such conditions as may be specified by the 306[Federal Government], be exempt \r\nfrom tax under this Act 307[.] \r\n \r\n 308[***] \r\n \r\n (2) Notwithstanding the provi","quote_sha256":"0e44a28c9eac1479b326acfcaa30264085630394e7b46be24f1c774f34f9a604","reader_fragment":"p-117958-119727-f906b58426ff7474","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-117958-119727-f906b58426ff7474","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-13-119170","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":53821,"character_end":53831,"quote":"section 13","quote_sha256":"50c92c2f0fc37afc48af1a6a3279c607c7d6468f32e5617678a43d958b50b851","reader_fragment":"p-52833-54628-6d3640ca76b77ac1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-52833-54628-6d3640ca76b77ac1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":53651,"character_end":54061,"quote":"upplies without getting registration under this \r\nAct.  \r\n  \r\n 81[(38)  ***] \r\n \r\n (39) “taxable goods” means all goods other than those which have been \r\nexempted under section 13; \r\n \r\n (40) “tax invoice” means a document required to be issued under section \r\n23; \r\n \r\n (41) “taxable supply” means a supply of taxable goods made 82[...] 83[by \r\nan importer, manufacturer, wholesaler (including dealer), distr","quote_sha256":"26a9f452a88fdd00e2a123a8979db930fbbed210194811213cf617379157384c","reader_fragment":"p-52833-54628-6d3640ca76b77ac1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-52833-54628-6d3640ca76b77ac1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6e552a0123f3410c3b80","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":140477,"character_end":140497,"quote":" 23. Tax Invoices.– ","quote_sha256":"fb63e46fd5f5974aac121be1b2b6f337c7e44398a18a06aa81254cbc39a4b223","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-139083-140858-9660e0af3554497e","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":53903,"character_end":53915,"quote":"section \r\n23","quote_sha256":"67a128fb7d27ed918aee6f8320a590e1ddf5bce0ba5d0e7e050cf2f85cde0ee6","reader_fragment":"p-52833-54628-6d3640ca76b77ac1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-52833-54628-6d3640ca76b77ac1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":53733,"character_end":54145,"quote":" (39) “taxable goods” means all goods other than those which have been \r\nexempted under section 13; \r\n \r\n (40) “tax invoice” means a document required to be issued under section \r\n23; \r\n \r\n (41) “taxable supply” means a supply of taxable goods made 82[...] 83[by \r\nan importer, manufacturer, wholesaler (including dealer), distributor or retailer] \r\nother than a supply of goods which is exempt under section 13 ","quote_sha256":"13c161f5261d30cb0c7fbc3be50875e7a71ccd9883b5a33e8c3f70b7b78f4af0","reader_fragment":"p-52833-54628-6d3640ca76b77ac1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-52833-54628-6d3640ca76b77ac1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-b485c410b52c7892b97b","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"13","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":119170,"character_end":119490,"quote":"305[13. Exemption.–  (1) Notwithstanding the provisions of section 3, \r\nsupply of goods or import of goods specified in the Sixth Schedule shall, subject \r\nto such conditions as may be specified by the 306[Federal Government], be exempt \r\nfrom tax under this Act 307[.] \r\n \r\n 308[***] \r\n \r\n (2) Notwithstanding the provi","quote_sha256":"0e44a28c9eac1479b326acfcaa30264085630394e7b46be24f1c774f34f9a604","reader_fragment":"p-117958-119727-f906b58426ff7474","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-117958-119727-f906b58426ff7474","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-13-119170","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":54134,"character_end":54144,"quote":"section 13","quote_sha256":"50c92c2f0fc37afc48af1a6a3279c607c7d6468f32e5617678a43d958b50b851","reader_fragment":"p-52833-54628-6d3640ca76b77ac1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-52833-54628-6d3640ca76b77ac1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":53964,"character_end":54374,"quote":"axable goods made 82[...] 83[by \r\nan importer, manufacturer, wholesaler (including dealer), distributor or retailer] \r\nother than a supply of goods which is exempt under section 13 and includes a \r\nsupply of goods chargeable to tax at the rate of zero per cent under section 4; \r\n \r\n 84[(42) ***] \r\n \r\n (43) “tax period” means a period of one month or such other period as the \r\n85[Board, with the approval of ","quote_sha256":"9193f2dcda68a4f640f3689ff13f98d0a5c3823574b587820fb93994897a2a31","reader_fragment":"p-52833-54628-6d3640ca76b77ac1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-52833-54628-6d3640ca76b77ac1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-295138f3b60d1c41a358","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83267,"character_end":83287,"quote":" 4. Zero rating. –  ","quote_sha256":"7aa191f4aabd56ab1cba7e65920d10506150deb54df52cebdd327ac566ebace1","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-82727-84500-6e8f6168226434bb","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":54231,"character_end":54240,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-52833-54628-6d3640ca76b77ac1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-52833-54628-6d3640ca76b77ac1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":54061,"character_end":54470,"quote":"ibutor or retailer] \r\nother than a supply of goods which is exempt under section 13 and includes a \r\nsupply of goods chargeable to tax at the rate of zero per cent under section 4; \r\n \r\n 84[(42) ***] \r\n \r\n (43) “tax period” means a period of one month or such other period as the \r\n85[Board, with the approval of the Federal Minister -in-charge,] may 86[, ]  by \r\nnotification in the official Gazette, specify","quote_sha256":"1b433c48f70ac8f8fdfbbaa8c799a824ae7d7c4d9ace449d49befdfcdb59c7eb","reader_fragment":"p-52833-54628-6d3640ca76b77ac1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-52833-54628-6d3640ca76b77ac1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-9f7fb77f34b80ab00b4b","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":145283,"character_end":145603,"quote":"376[25.  Audit of sales tax affairs .– (1) The Commissioner on the basis of \r\nreasons to be recorded in writing, may direct the officer of Inland Revenue not \r\nbelow the rank of Assistant Commissioner to conduct audit of sales tax affairs of \r\nany registered person and issue a notice to such register ed person intimati","quote_sha256":"41e0b083e6c9e77d665dc768a9a7dd59103a7862343a2c06918402a7480eeaf7","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-25-145283","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":60613,"character_end":60623,"quote":"section 25","quote_sha256":"1b1607c018251117e66ef48ad6b62790e5ec00f322ceb5d80dd9fd235c0da7b9","reader_fragment":"p-59956-61704-5784bc6502ee45f5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-59956-61704-5784bc6502ee45f5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":60443,"character_end":60853,"quote":"tain the value of a supply, the open market price; \r\n (d) in case of imported goods 107[excluding those as specified in the \r\nThird Schedule], the value determined under section 25 108[...] of the \r\nCustoms Act, includin g the amount of customs -duties and \r\n109[federal] excise duty levied thereon; 110[...] \r\n \r\n (e) in case where there is sufficient reason to believe that the value of a \r\nsupply has not be","quote_sha256":"05cdb5ea32b910c25c66ee08a3c21a7acfc739a4b7f134d968c75df352e5baf0","reader_fragment":"p-59956-61704-5784bc6502ee45f5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-59956-61704-5784bc6502ee45f5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8fe496ae6bdb2b74f1d6","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83267,"character_end":83287,"quote":" 4. Zero rating. –  ","quote_sha256":"7aa191f4aabd56ab1cba7e65920d10506150deb54df52cebdd327ac566ebace1","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-82727-84500-6e8f6168226434bb","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67344,"character_end":67353,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67174,"character_end":67583,"quote":" Tax Ordinance, 2001 (XLIX of \r\n2001)]] 129[...]; and \r\n \r\n (48)  “zero-rated supply” means a taxable supply which is charged to tax \r\nat the rate of zero per cent under section 4.] \r\n \r\nChapter-II \r\n \r\nSCOPE AND PAYMENT OF TAX \r\n \r\n 3.  Scope of tax.– (1) Subject to the provisions of this Act, there shall be \r\ncharged, levied and paid a tax known as sales tax at the rate of 130[eighteen] per \r\ncent of the","quote_sha256":"c904b6db3f24257dbde320f1830a325b16bcade32c3c35a160a6932ed1284ad9","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-583e63e4f784743e7b6f","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96121,"character_end":96441,"quote":"246[8. Tax credit not allowed. – (1) Notwithstanding anything contained \r\nin this Act, a registered person shall n ot be entitled to reclaim or deduct input tax \r\npaid on –  \r\n \r\n 247[(a) the goods 248[or services] used or to be used for any purpose other \r\n249[***] for taxable supplies made or to be made by him;] \r\n  ","quote_sha256":"7b121c0881f65d602b5879a72d61fe0abf2ecd76b61720f137f3ee8bdbe512f2","reader_fragment":"p-95123-96895-e5ccc5c781037d20","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-95123-96895-e5ccc5c781037d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-8-96121","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67919,"character_end":67928,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67749,"character_end":68158,"quote":") goods imported into Pakistan, 133[irrespective of their final \r\ndestination in territories of Pakistan]. \r\n \r\n  134[(1A) Subject to the provision of sub section (6) of section 8 or any \r\nnotification issued thereunder, where taxable supplies are made to a person who \r\nhas not obtained registration number 135[or he is not an active taxpayer], there shall \r\nbe charged, levied and paid a further tax at the ","quote_sha256":"d6fae52ceeceaf8e7201e8fbc25d3a9762b434e568004aac87cd5deecae3b9e8","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-517f425d132f3fe2057f","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83267,"character_end":83287,"quote":" 4. Zero rating. –  ","quote_sha256":"7aa191f4aabd56ab1cba7e65920d10506150deb54df52cebdd327ac566ebace1","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-82727-84500-6e8f6168226434bb","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":68283,"character_end":68294,"quote":"section \r\n4","quote_sha256":"e7f4d45a98d8657aaf2462c894195e4cd6a5636280964ff1dd071c77572e29f9","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":68113,"character_end":68524,"quote":"harged, levied and paid a further tax at the rate of  136[four] percent of the value \r\nIn addition to the rate specified in sub sections (1), (1B), (2), (5), 137[(6) and section \r\n4] provided that the Federal Govt. may, by notification in the official Gazette, \r\n                                           \r\n124 Clause (46A) added by Finance Act, 2015. \r\n125 Words inserted by Finance Act, 1997. \r\n126 The words","quote_sha256":"4fca3faca9b755ca9a737af25c81d9b8d7b978755c558723d40e8d77db05b311","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-f13426cbde91f8a510cc","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":81475,"character_end":81494,"quote":"189[3A. ***] \r\n \r\n ","quote_sha256":"519f38676d6a5defc0e145298e773e29cba66bf205507d20c53539fc8baf7ba1","reader_fragment":"p-80969-82727-cc9e649f89c04935","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-80969-82727-cc9e649f89c04935","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-3a-81475","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":75059,"character_end":75069,"quote":"section 3A","quote_sha256":"630c8088647990e346617c7f51fe6bb420c5ec9f16046043f0279a1ce9b083b8","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":74889,"character_end":75299,"quote":" clause (b) for the full stop at the end, the semi colon and the \r\nword “and” is substituted and thereafter the new clause (c) is inserted by Finance Act, 2025 \r\n160 Sub-section 3A inserted by Finance Act, 1998. \r\n161 The expression inserted through Finance Act, 2019. \r\n162 Inserted by Finance Act 2014 \r\nSales Tax Act, 1990 \r\n \r\n 28   \r\n \r\nprescribed, and the liability to charge, collect and pay the tax sha","quote_sha256":"937beadbb0dcd0b7ce8f80961c0cb515a140645e8fbccbabefac98e4a406aca8","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-64313e70631b9d01a853","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20200,"character_end":20520,"quote":"7[2.  Definitions.― In this Act, unless there is anything repugnant in the \r\nsubject or context,-- \r\n \r\n 8[“(1) “abettor” means a person who intentionally abets or connives in tax \r\nfraud as defined in clause (37) of section 2 or in the commission of any offence \r\nwarranting prosecution under this Act, and includes a p","quote_sha256":"02015c4dc18116a3c1e0e559d28c517ab358241d0eb247404a9b187c5f61126b","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-2-20200","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":76981,"character_end":76990,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-75704-77445-a339568e94432d14","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-75704-77445-a339568e94432d14","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":76811,"character_end":77220,"quote":"y be, shall be final \r\ndischarge of tax liability in respect of taxable supplies of digitally \r\nordered goods by; \r\n \r\n(i) cottage industry as defined in clause (5AB) of section 2 of this \r\nAct; and \r\n(ii) retailers other than tier-I retailers \r\n                                           \r\n163 Sub section (4) omitted by Finance Act, 2008. \r\n164 Sub section (5) inserted by Finance Act, 1999. \r\n165 Words “Fe","quote_sha256":"8acc47849309befd74bc62a73f2cd30cec299b4f0f665dff21bef3c249777cee","reader_fragment":"p-75704-77445-a339568e94432d14","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-75704-77445-a339568e94432d14","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-03d27e849e978ea27891","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20200,"character_end":20520,"quote":"7[2.  Definitions.― In this Act, unless there is anything repugnant in the \r\nsubject or context,-- \r\n \r\n 8[“(1) “abettor” means a person who intentionally abets or connives in tax \r\nfraud as defined in clause (37) of section 2 or in the commission of any offence \r\nwarranting prosecution under this Act, and includes a p","quote_sha256":"02015c4dc18116a3c1e0e559d28c517ab358241d0eb247404a9b187c5f61126b","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-2-20200","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":78532,"character_end":78541,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":78362,"character_end":78771,"quote":"een] per cent of the value of supply to the CNG consumers, as notified by \r\nthe Board from time to time, but excluding the amount of tax, as provided in clause \r\n(46) of section 2. \r\n \r\n 181[(9) Notwithstanding anything contained in sub -section (1), tax shall be \r\ncharged from retailers, other than those falling in Tier -1, through their monthly \r\nelectricity bills, at the rate of five percent where the m","quote_sha256":"ff01270949205263e1eef14ceeaf1ccc9faebfbc3dff74dd43bbe8dd60fe11de","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4d3c905317a2f0f09acf","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96121,"character_end":96441,"quote":"246[8. Tax credit not allowed. – (1) Notwithstanding anything contained \r\nin this Act, a registered person shall n ot be entitled to reclaim or deduct input tax \r\npaid on –  \r\n \r\n 247[(a) the goods 248[or services] used or to be used for any purpose other \r\n249[***] for taxable supplies made or to be made by him;] \r\n  ","quote_sha256":"7b121c0881f65d602b5879a72d61fe0abf2ecd76b61720f137f3ee8bdbe512f2","reader_fragment":"p-95123-96895-e5ccc5c781037d20","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-95123-96895-e5ccc5c781037d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-8-96121","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80253,"character_end":80262,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80083,"character_end":80492,"quote":"ated as quantity \r\nsupplied during the month a nd the liability to pay tax shall be discharged \r\naccordingly.] \r\n \r\n                                           \r\n178  Sub-section 8 Inserted by Finance Act, 2014. \r\n179 Comma and words inserted by Finance Act, 2015. \r\n180 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n181 Sub-section 9 substituted by Tax Laws (Second Amendment) Ordinance,","quote_sha256":"eb67dd5b4ab5c341e534256d678fa01c2de6bb7db0018bd6857746a77021add8","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-77ba142ecd1afe2bfa5b","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"9","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":106850,"character_end":106880,"quote":" 9.  Debit and credit note. – ","quote_sha256":"fcfc0a8eb37064f870aad511e217d35aeddeaf64d75b9c223957a3417ddbb59e","reader_fragment":"p-105589-107336-c9df48bfba7b8b97","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-105589-107336-c9df48bfba7b8b97","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-105589-107336-c9df48bfba7b8b97","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80429,"character_end":80438,"quote":"section 9","quote_sha256":"063f116122d5538f1f3b72b9e4caad53c5fd543a6265ae9b85247765b8e4a97f","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80259,"character_end":80668,"quote":"n 8 Inserted by Finance Act, 2014. \r\n179 Comma and words inserted by Finance Act, 2015. \r\n180 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n181 Sub-section 9 substituted by Tax Laws (Second Amendment) Ordinance, 2022 and shall be deemed to have been so substituted from the 01st day \r\nof July, 2022. \r\n182 Sub-section (9A) substituted through Finance Act, 2019. \r\n183First proviso omitte","quote_sha256":"08fb5e83f90f9eefa19011d3f0780171a3780d536bb07ef2f3fcaae657a77ebc","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-711ac8f9264eb377eee7","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":107401,"character_end":107721,"quote":"292[10. Refund of input tax.– (1) If the input tax paid by a registered person \r\non taxable purchases made during a tax period exceeds the output tax on account \r\nof zero rated local supplies or export made during that tax period, the excess \r\namount of input tax shall be refunded to the registered person not later tha","quote_sha256":"377348676e77e3a7c1d05e8f1280b6db1eff606c5e3775725f6fda76a85fcbc1","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-10-107401","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":82731,"character_end":82741,"quote":"Section 10","quote_sha256":"082b83180bde49aee86302601aeb7a56dc3f266697c41ece452f6f40fef12fc6","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":82561,"character_end":82971,"quote":"section (1) has been or has not been passed to the consumer shall be on the \r\nperson collecting the tax or charge.] \r\n \r\n                                           \r\n186 Section 10 repealed which was earlier inserted by Tax Laws (Third Amendment) Ordinance, 2021. \r\n187 Sub-section (11) omitted by Finance Act, 2024. \r\n188 New sub-section (12) added by Tax Laws (Second Amendment) Ordinance, 2022. \r\n189 Sectio","quote_sha256":"83c8ad87c911f974ce6a4413ccc81543a7e5ca31be79610937748d16dd6b2731","reader_fragment":"p-80969-82727-cc9e649f89c04935","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-80969-82727-cc9e649f89c04935","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ddc3ba89ca6af1f481a5","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83321,"character_end":83330,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83151,"character_end":83560,"quote":"by Finance Act, 1996. \r\n193 Sub-section (2) substituted by Finance Act, 2014. \r\nSales Tax Act, 1990 \r\n \r\n 31   \r\n \r\n 4. Zero rating. –  Notwithstanding the provisions of section 3 \r\n194[except those of sub-section (1A)], 195[...] the following goods shall be charged \r\nto tax at the rate of zero per cent:-- \r\n \r\n [(a) goods exported, or the goods specified in the Fifth Schedule;] \r\n \r\n (b)  supply of stores","quote_sha256":"db687a4baaddf13a716edcc7392f5aef1fb77f212645434e3fd76e9cc0eb6949","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-94c3210b30333306406c","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"31A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":86869,"character_end":86880,"quote":"section 31A","quote_sha256":"43faea64cfabb8ca41469f508f18b59b9100e4a4393eed4b94e61970f009567b","reader_fragment":"p-86254-87988-2c8ab381b69e6dfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-86254-87988-2c8ab381b69e6dfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":86699,"character_end":87110,"quote":"paid in the same manner and at the \r\nsame time as if it were a duty of customs payable under the Customs Act, 1969 \r\n207[and the provisions of the said Act 208[including section 31A thereof], shall, so \r\nfar as they relate to collection, payment and enforcement 209[including recovery] \r\nof tax under this Act on such goods where no specific provision exists in this Act, \r\napply,]. \r\n \r\n 210[(1A) Notwithstandi","quote_sha256":"a0e0772fe864eb6bf376ff02a6952cb4f37e1a1128cb81378bb701098b3aef83","reader_fragment":"p-86254-87988-2c8ab381b69e6dfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-86254-87988-2c8ab381b69e6dfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-abd88acdc0bf2911352a","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"31","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":174803,"character_end":174817,"quote":" 31. Powers.– ","quote_sha256":"0ca5724be3a01ac6d078ee903cbafd01451b9cf7a5fdecac116505ec3e8a3308","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-174293-176053-5277f778176501a9","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":87460,"character_end":87470,"quote":"section 31","quote_sha256":"605372723de9524e080050bb70181aecea1a034277c97fb63a8efd84d1a9a821","reader_fragment":"p-86254-87988-2c8ab381b69e6dfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-86254-87988-2c8ab381b69e6dfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":87290,"character_end":87700,"quote":" any decision or judgment of any \r\nforum, authority or court whether passed, before or after the promulgation of the \r\nFinance Act, 1998 (III of 1998), the provisions of section 31 -A of the Customs \r\nAct, 1969 (IV of 1969), referred to in sub-section (1) shall be incorporated in and \r\nshall be deemed to have always been so incorp orated in this Act and no person \r\nshall be entitled to any exemption from or","quote_sha256":"2e63fba8e1ba51bcb4eb3e046074c0e6e007772a3bacfc845cd4f99c3801239b","reader_fragment":"p-86254-87988-2c8ab381b69e6dfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-86254-87988-2c8ab381b69e6dfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-5d76598f8ff10f43dc7f","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96121,"character_end":96441,"quote":"246[8. Tax credit not allowed. – (1) Notwithstanding anything contained \r\nin this Act, a registered person shall n ot be entitled to reclaim or deduct input tax \r\npaid on –  \r\n \r\n 247[(a) the goods 248[or services] used or to be used for any purpose other \r\n249[***] for taxable supplies made or to be made by him;] \r\n  ","quote_sha256":"7b121c0881f65d602b5879a72d61fe0abf2ecd76b61720f137f3ee8bdbe512f2","reader_fragment":"p-95123-96895-e5ccc5c781037d20","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-95123-96895-e5ccc5c781037d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-8-96121","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90093,"character_end":90102,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":89923,"character_end":90332,"quote":"wed from any previous date \r\nspecified in the notification under this sub-section.] \r\n \r\n 7. Determination of tax liability. – (1) 219[Subject to the \r\nprovisions of 220[section 8 and] 8B, for] the purpose of determining his tax liability \r\nin respect of taxable supplies made during a tax period, a registered person shall \r\n221[, subject to the provisions of section 73,] be entitled to deduct input tax 222","quote_sha256":"a5aa0fa5511e4707b077fe84e91228343f856b36027a2eaa9e21dbd16ad8501b","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a160b09b885fb529b8da","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"73","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318107,"character_end":318427,"quote":"702[73. Certain transactions not admissible. – (1) Notwithstanding \r\nanything contained in this Act or any other law for the time being in force, payment \r\nof the amount for a transaction exceeding value of fifty thousand rupees  703[in \r\naggregate to a single supplier in a tax period], excluding payment against a util","quote_sha256":"c72c3e958307f7fc0b46469af8275b9a0015d669927e98a0f5fd364adbc6693c","reader_fragment":"p-316837-318576-1898802814174834","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-316837-318576-1898802814174834","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-73-318107","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90284,"character_end":90294,"quote":"section 73","quote_sha256":"704316924ec1f412c56fe6e65a7a4e024c1de808e61eebdb8f420fa44e14c3ae","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90114,"character_end":90524,"quote":"r] the purpose of determining his tax liability \r\nin respect of taxable supplies made during a tax period, a registered person shall \r\n221[, subject to the provisions of section 73,] be entitled to deduct input tax 222[paid \r\n223[or payable 224[during the tax period for the purpose of taxable supplies made, \r\nor to be made, by him] from the output tax 225[excluding the amount of further tax \r\n              ","quote_sha256":"0baaffadbb3bdae4b19bf8026d7bc74a158400d131c1355d609322d61bb0f84d","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d01f1f67ab7032fd2638","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83267,"character_end":83287,"quote":" 4. Zero rating. –  ","quote_sha256":"7aa191f4aabd56ab1cba7e65920d10506150deb54df52cebdd327ac566ebace1","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-82727-84500-6e8f6168226434bb","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90886,"character_end":90895,"quote":"Section 4","quote_sha256":"6752a6387220ae2cc874a52b1e21c448787da63f4a78b0b927ffbcb79a952405","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90716,"character_end":91125,"quote":"214 Proviso inserted  by Finance Act, 1997 \r\n215 Sub Section III substituted by Finance Act, 1996. \r\n216Words “made in Pakistan” omitted by Finance Act, 2003.  \r\n217 Sub Section 4 omitted by Finance Act, 1996. \r\n218 New sub-section (5) added by Finance Act, 2022. \r\n219 Substituted for the word “ for by Finance Act, 2007 \r\n220 The word” section” substituted by the words and figure “section 8 and” in Finance","quote_sha256":"f94c96a669332adb7a4054cf9c8b4d99690f9cf236070f73be5a369e6bf49b05","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-494cbd1b88774cb92bfd","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96121,"character_end":96441,"quote":"246[8. Tax credit not allowed. – (1) Notwithstanding anything contained \r\nin this Act, a registered person shall n ot be entitled to reclaim or deduct input tax \r\npaid on –  \r\n \r\n 247[(a) the goods 248[or services] used or to be used for any purpose other \r\n249[***] for taxable supplies made or to be made by him;] \r\n  ","quote_sha256":"7b121c0881f65d602b5879a72d61fe0abf2ecd76b61720f137f3ee8bdbe512f2","reader_fragment":"p-95123-96895-e5ccc5c781037d20","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-95123-96895-e5ccc5c781037d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-8-96121","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91100,"character_end":91109,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90930,"character_end":91339,"quote":"8 New sub-section (5) added by Finance Act, 2022. \r\n219 Substituted for the word “ for by Finance Act, 2007 \r\n220 The word” section” substituted by the words and figure “section 8 and” in Finance Act 2014. \r\n221 Comma and word etc, inserted by Finance Ordinance, 2001 \r\n222 Words inserted by Finance Act, 1996 \r\n223 Words inserted by Finance Act, 2004. \r\n224 Words inserted by Finance Act, 1998. \r\n225 Inserte","quote_sha256":"364868c590fc300370af4529b980655e5a9bd9b7ae694c5b516d0e26a01911a6","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2fd6438df05bff4bd9f4","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91425,"character_end":91434,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91255,"character_end":91664,"quote":"erted by Finance Act, 2004. \r\n224 Words inserted by Finance Act, 1998. \r\n225 Inserted by Finance Act 2014 \r\nSales Tax Act, 1990 \r\n \r\n 34   \r\n \r\nunder sub-section (1A) of section 3.] 226[ ] that is due from him in respect of that \r\ntax period and to make such other adjustments as are specified in Section 9 227[:] \r\n \r\n228[Provided that where a registered person did not deduct input tax within \r\nthe relevant","quote_sha256":"ab05de40ded428863db771c9246c003a091986f5260bad464c77ffc851d06690","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-56700282ccda72b0a98e","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"9","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":106850,"character_end":106880,"quote":" 9.  Debit and credit note. – ","quote_sha256":"fcfc0a8eb37064f870aad511e217d35aeddeaf64d75b9c223957a3417ddbb59e","reader_fragment":"p-105589-107336-c9df48bfba7b8b97","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-105589-107336-c9df48bfba7b8b97","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-105589-107336-c9df48bfba7b8b97","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91552,"character_end":91561,"quote":"Section 9","quote_sha256":"a3148194e66f12eaec2d01b9f5bb01c56ce4e2ff9acd129a94ed6c9004739e96","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91382,"character_end":91791,"quote":" \r\n \r\n 34   \r\n \r\nunder sub-section (1A) of section 3.] 226[ ] that is due from him in respect of that \r\ntax period and to make such other adjustments as are specified in Section 9 227[:] \r\n \r\n228[Provided that where a registered person did not deduct input tax within \r\nthe relevant period, he may claim such tax in the return for any of the six \r\nsucceeding tax periods.] \r\n \r\n (2) A registered person shall ","quote_sha256":"44b1218a9b73922a9f69a28480f54701f17af2690e6321406f8ba57a66ba522f","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-38dad3b9669df1af51b6","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"79","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":92631,"character_end":92641,"quote":"section 79","quote_sha256":"b021da1f307957f4d25fb36358d49c2e37a32dc3d2a52d3d916ed8ec4b72bda6","reader_fragment":"p-91574-93355-b4e0dc4026125124","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-91574-93355-b4e0dc4026125124","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":92461,"character_end":92871,"quote":"oods imported into Pakistan, he holds bill of entry or \r\ngoods declaration in his name and showing his sales tax registration \r\nnumber, duly cleared by the customs under section 79 234[, section \r\n81] or section 104 of the Customs Act, 1969 (IV of 1969);] \r\n \r\n (iii)  235[in case of goods purchased in auction, he holds a treasury challan, \r\n236[in his name and bearing his registration number,] showing \r\npay","quote_sha256":"56f86adf296eb572c07cd94a6d4b3982ce065cd9c7b25492f9212b075f4dbdcb","reader_fragment":"p-91574-93355-b4e0dc4026125124","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-91574-93355-b4e0dc4026125124","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-b98f48aea0ac68fe1f66","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"81","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":92648,"character_end":92660,"quote":"section \r\n81","quote_sha256":"25f3e910d7c705919fcb9e8a6644c8ecd06e6ee2ef82a777222bc5b2c0c9f732","reader_fragment":"p-91574-93355-b4e0dc4026125124","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-91574-93355-b4e0dc4026125124","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":92478,"character_end":92890,"quote":"o Pakistan, he holds bill of entry or \r\ngoods declaration in his name and showing his sales tax registration \r\nnumber, duly cleared by the customs under section 79 234[, section \r\n81] or section 104 of the Customs Act, 1969 (IV of 1969);] \r\n \r\n (iii)  235[in case of goods purchased in auction, he holds a treasury challan, \r\n236[in his name and bearing his registration number,] showing \r\npayment of sales tax;]","quote_sha256":"70a3a4b74441cb39bf543d59c3d959c58e1e4d0b64eecbb053b7c5f9dfc79f30","reader_fragment":"p-91574-93355-b4e0dc4026125124","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-91574-93355-b4e0dc4026125124","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-e855435fa48013f15707","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"81","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93850,"character_end":93860,"quote":"section 81","quote_sha256":"b17ccf95ab8c053050105fd2d9220264eca1096efa7d715807dc50fea3e90fa9","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93680,"character_end":94090,"quote":"e Act, 2019. \r\n232 A Colon substituted the semi colon & Proviso added through Finance, Act, 2016. \r\n233 Clause (ii) substituted by Finance Act, 2003. \r\n234 Expression “, section 81” inserted by Finance Act, 2015. \r\n235 Clause (iii) inserted by Finance Ordinance, 2002 \r\n236 Comma and words inserted by Finance Act, 2004. \r\n237 Clause (iv) omitted by Finance Act, 1997. \r\n238 Sub Section (3) inserted by Finance","quote_sha256":"1e6e3509c5c8a0a9d851cd0cc492c28344158445e17991913e4169684b648e04","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-8839a21f799eeceb42ca","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":97514,"character_end":97523,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":97344,"character_end":97753,"quote":"by Finance Act, 1999 \r\n252  Word “and” omitted by Finance Act, 2004. \r\nSales Tax Act, 1990 \r\n \r\n 36   \r\n \r\n \r\n 253[(c)]  254[***] the goods under 255[sub-section] (5) of section 3 256[:] \r\n  \r\n 257[(ca) the goods 258[or services] in respect of which sales tax has not been \r\ndeposited in the Government treasury by the respective supplier;] \r\n \r\n 259[(caa) purchases, in respect of which a discrepancy is indi","quote_sha256":"83377012b208683472609a27f358b61caa4cb37eb2dc6f33e50586da4d8db888","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-0c0f5a5565e063d672ce","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"26","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203931,"character_end":204251,"quote":"26.   Any person, being a \r\nmanufacturer or \r\nimporter of an item \r\nwhich is subject to \r\ntax on the basis of \r\nretail price, who \r\nfails to print the \r\nretail price in the \r\nmanner as \r\nstipulated under \r\nthe Act.  \r\nSuch person shall pay a penalty \r\nof ten thousand rupees or fi ve \r\nper cent  of the amount of tax \r\ni","quote_sha256":"7aa47ad2ba2391e9a051c4d1d76ea4a5ba729147415c444a95f10aa8917b02c6","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-26-203931","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":98044,"character_end":98054,"quote":"section 26","quote_sha256":"0bbd0752a8b03104152794c5f1de2e8d3ea8ad4a65eea77b3ef966b89e920a2f","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":97874,"character_end":98284,"quote":"e) purchases made by such registered person, in case he fails to furnish \r\nthe information required by the Board through a notification issued \r\nunder sub-section (5) of section 26 [;] \r\n  \r\n 262[(f)  goods and services not related to the taxable supplies made by the \r\nregistered person.] \r\n \r\n 263[(g)  goods and services acquir ed for personal or non -business \r\nconsumption;] \r\n \r\n 264[(h)  goods used in, ","quote_sha256":"b74c52ea8437399be6a0ccb2f93bfc6f4584e6fc4c2cbe8ef2c3a5a6be2db440","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8cc68e4ca03de5b27086","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":140477,"character_end":140497,"quote":" 23. Tax Invoices.– ","quote_sha256":"fb63e46fd5f5974aac121be1b2b6f337c7e44398a18a06aa81254cbc39a4b223","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-139083-140858-9660e0af3554497e","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":100617,"character_end":100627,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-100372-102143-b42693149bb506a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-100372-102143-b42693149bb506a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":100447,"character_end":100857,"quote":"un -\r\nregistered 273[distributor], on pro-rata basis, for which sale invoices \r\ndo not bear the NIC number or NTN as the case may be, of the \r\nrecipient as stipulated in section 23.] \r\n \r\n (2) If a registered person deals in taxable and non -taxable supplies, he \r\ncan reclaim only such proportion of the input tax as is attributable to taxable \r\nsupplies in such manner as may be specified by the Board. \r\n \r\n","quote_sha256":"5873de3fe392795e2694f8724ccc3500ee1a74def6fbc9ae9de53936a28a6ed4","reader_fragment":"p-100372-102143-b42693149bb506a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-100372-102143-b42693149bb506a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-0387017868fbe2d346ce","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"8A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":101774,"character_end":102094,"quote":"280[8A. Joint and several liability of registered persons in supply chain \r\nwhere tax unpaid. – Where a registered person receiving a taxable supply from \r\nanother registered person is in the knowledge or has reasonable grounds to suspect \r\nthat some or all of the tax payable in respect of that supply or any previous o","quote_sha256":"d4eeff7b631358bf41df757e650a09e8931cd2c3229cff6bce831b88e082a836","reader_fragment":"p-100372-102143-b42693149bb506a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-100372-102143-b42693149bb506a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-8a-101774","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102808,"character_end":102818,"quote":"Section 8A","quote_sha256":"8233f0126f8c27224d6e7836c9eae8efb462cff71e66de2da48fb3855693b854","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102638,"character_end":103048,"quote":"by Finance Act, 2004. \r\n279 Sub-section (7) omitted by Finance Act, 2004. Earlier it was inserted by Sales Tax (Amendment) Ordinance, 2001, dated February 7, 2001. \r\n280 Section 8A inserted by Finance Act, 2006. \r\nSales Tax Act, 1990 \r\n \r\n 38   \r\n \r\nsubsequent supply of the goods supplied would go unpaid 281[, of which the burden \r\nto prove shall be on the department] such person as well as the person makin","quote_sha256":"f04b950f14339ec75535f9e67a53c4bb978be16a85242aa90b7d9080d41e3769","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-cf7a1bb2b7e51d391060","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"8B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":103323,"character_end":103643,"quote":"284[8B. Adjustable input tax.– (1) Notwithstanding anything contained \r\nin this Act, in relation to a tax period, a registered person 285[***] shall not be \r\nallowed to adjust input tax in excess of ninety per cent of the output tax for that tax \r\nperiod: \r\n \r\n           286[Provided that the restriction on the adjustm","quote_sha256":"f2ae780624d12f00884c3c4ead38027da1b172757a7f65e15fba4962f976f9e0","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-8b-103323","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105276,"character_end":105286,"quote":"Section 8B","quote_sha256":"be7e597ef2e996e2f3c253227be3685243f171941ee165b0d689bcfa6457d057","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105106,"character_end":105516,"quote":"                    \r\n281 Expression added by Finance Act, 2015. \r\n282 Substituted for full stop by Finance Act, 2007. \r\n283 Proviso inserted by Finance Act, 2007. \r\n284 Section 8B inserted by Finance Act, 2007. \r\n285 Words omitted by Finance Act, 2022. \r\n286 Proviso substituted by Finance Act, 2011. \r\n287 Words inserted by Finance Act, 2009. \r\n288 In sub-section (4) after the full stop at the end the Expre","quote_sha256":"998714a75817c9089ac3269b6a982bee7e805c94c1c63489d5005ba72e6ae5e1","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0ace289399f8e13ff339","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":106709,"character_end":106718,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-105589-107336-c9df48bfba7b8b97","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-105589-107336-c9df48bfba7b8b97","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":106539,"character_end":106948,"quote":"ts, Ordinance, 1961 (X of 1961).] \r\n \r\n 290[(6) In case a Tier -1 retailer does not in tegrate his retail outlet in the \r\nmanner as prescribed under sub -section (9A) of section 3, during a tax period or \r\npart thereof, the adjustable input tax for whole of that tax period shall be reduced \r\nby 291[60%.] \r\n \r\n 9.  Debit and credit note. – Where a registered person has issued a tax \r\ninvoice in respect of a","quote_sha256":"2f281c846ddde76967476fd2b37e8452e9fb9d98838784dfdd9bb79de343c308","reader_fragment":"p-105589-107336-c9df48bfba7b8b97","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-105589-107336-c9df48bfba7b8b97","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-c8268ff96d58adcc5313","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"8B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":103323,"character_end":103643,"quote":"284[8B. Adjustable input tax.– (1) Notwithstanding anything contained \r\nin this Act, in relation to a tax period, a registered person 285[***] shall not be \r\nallowed to adjust input tax in excess of ninety per cent of the output tax for that tax \r\nperiod: \r\n \r\n           286[Provided that the restriction on the adjustm","quote_sha256":"f2ae780624d12f00884c3c4ead38027da1b172757a7f65e15fba4962f976f9e0","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-8b-103323","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108139,"character_end":108149,"quote":"section 8B","quote_sha256":"a8683dae57cfbeb4311cd39bc9f644118e56e92acee344c7f9ee3f41cfce7e73","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":107969,"character_end":108379,"quote":"-rated or exports, such excess input tax may be carried forward to the next tax \r\nperiod, along with the input tax as is not adjustable in terms of sub -section (1) of \r\nsection 8B, and shall be treated as input tax for that period and the B oard may, \r\nsubject to such conditions and restrictions as it may impose, by notification in the \r\nofficial Gazette, prescribe the procedure for refund of such excess i","quote_sha256":"e15cdb2943bc6d9848eab47c3a39c3ce75e9ed760fb0d1394ecb9670d4c96589","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b63f7c962f644c58cd1d","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":107401,"character_end":107721,"quote":"292[10. Refund of input tax.– (1) If the input tax paid by a registered person \r\non taxable purchases made during a tax period exceeds the output tax on account \r\nof zero rated local supplies or export made during that tax period, the excess \r\namount of input tax shall be refunded to the registered person not later tha","quote_sha256":"377348676e77e3a7c1d05e8f1280b6db1eff606c5e3775725f6fda76a85fcbc1","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-10-107401","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108612,"character_end":108622,"quote":"Section 10","quote_sha256":"082b83180bde49aee86302601aeb7a56dc3f266697c41ece452f6f40fef12fc6","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108442,"character_end":108852,"quote":"ew sub-section (4A) inserted by Finance Act, 2020. \r\n290 New sub-section (6) inserted through Finance Act, 2019. \r\n291 Expression substituted by Finance Act, 2021. \r\n292 Section 10 substituted by Finance Act, 2007. Earlier it was also substituted by Finance Act, 1998 and Finance Act, 1996 \r\n293 Proviso substituted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 40   \r\n \r\n \r\n Provided further that the Boar","quote_sha256":"a81b941314489c1eb404d084493b5eae9f6548c56e686130a5efdd67c6fffa8a","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-eff5fa3c276659cc33d1","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"48","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":257490,"character_end":257526,"quote":" 48.   Recovery of arrears of tax.--","quote_sha256":"a81cde5f8f1a05e67123c11ee4f7fe9880381338e3a404e64187f79a13c77053","reader_fragment":"p-257188-258957-68a3e64f0511f383","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-257188-258957-68a3e64f0511f383","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-257188-258957-68a3e64f0511f383","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":110566,"character_end":110576,"quote":"section 48","quote_sha256":"d6c143f13b59f53e26c53231f54c509e39c7a5317bcaa47dbec903506a7ef5a5","reader_fragment":"p-109134-110917-75d54ec3a641e0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-109134-110917-75d54ec3a641e0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":110396,"character_end":110806,"quote":"ness premises and through attachment \r\nof his business bank accounts, without giving him a show cause notice and without \r\nprejudice to any other action prescribed under section 48 of this Act or the rules \r\nmade thereunder: \r\n \r\n Provided that no penalty under section 33 of this Act shall be imposed \r\nunless a show cause notice is given to such person.] \r\n \r\n 298[11B. Limitation for issuing orders in certa","quote_sha256":"8adfe76e19a5e9450924a4b5c3c06edde2b82a152180730d5607eb66ac8745c2","reader_fragment":"p-109134-110917-75d54ec3a641e0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-109134-110917-75d54ec3a641e0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-ec9ac06422dd46d5a99c","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"33","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":182452,"character_end":182772,"quote":"[33. Offences, Penalties and Punishment.– 458[...] Whoever commits \r\nany offence described in column (1) of the Table below shall, in addition to and \r\nnot in derogation of any punishment to which he may be liable under any other \r\nlaw, be liable to the penalty mentioned against that offence in column (2) thereof: \r\n– ","quote_sha256":"636a39f3b52d81dfa084639537c84b66f756d37d1a941ac0758a367691c7a005","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-33-182452","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":110658,"character_end":110668,"quote":"section 33","quote_sha256":"9f5975fe9731647a19e175fca38ccb570c6227fa0e82d503977fbf8c00dbf773","reader_fragment":"p-109134-110917-75d54ec3a641e0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-109134-110917-75d54ec3a641e0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":110488,"character_end":110898,"quote":"how cause notice and without \r\nprejudice to any other action prescribed under section 48 of this Act or the rules \r\nmade thereunder: \r\n \r\n Provided that no penalty under section 33 of this Act shall be imposed \r\nunless a show cause notice is given to such person.] \r\n \r\n 298[11B. Limitation for issuing orders in certain cases.— For the purposes \r\nof issuing an assessment order or any other order in consequen","quote_sha256":"ec88c84ccfecd753a4925fc3097f4cff1b2010bca0d532c872e439c10e75c352","reader_fragment":"p-109134-110917-75d54ec3a641e0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-109134-110917-75d54ec3a641e0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-de2f324930c293f8f42c","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"11","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":110020,"character_end":110039,"quote":"296[11. ***] \r\n \r\n ","quote_sha256":"a37d1737577a024e1a5fcf2568d94948fed1750a768c14f9dbc48be1fd6b0246","reader_fragment":"p-109134-110917-75d54ec3a641e0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-109134-110917-75d54ec3a641e0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-11-110020","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111751,"character_end":111761,"quote":"Section 11","quote_sha256":"a40f4ebe84d216cb0300edafdfbeebf4a30bbf231a3971b12b24f2cd8b766d86","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111581,"character_end":111991,"quote":"gh Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n296 Section 11 omitted by Finance Act, 2024. \r\n297 Section 11A Substituted by Finance Act, 2006. Earlier it was inserted by Finance Ordinance, 2002. \r\n298 Section 11B substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 41   \r\n \r\n 299[","quote_sha256":"c3fcf90acd7bcddcc68a8e72011ca678f41abfdc03b057346f13e3289e996b7e","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-359b66c7def8416439a0","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"11A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":110039,"character_end":110359,"quote":"297[11A. Short paid amounts recoverable without notice. – \r\nNotwithstanding any of the provisions of this Act, where a registered person pays \r\nthe amount of tax less than the tax due as indicated in  his return, the short paid \r\namount of tax along with default surcharge shall be recovered from such person by \r\nstoppi","quote_sha256":"fa99b3c5c05f4c9fc26b84504a7e1d9248bfb5da54852c1a70ef8a5c8c31cbd1","reader_fragment":"p-109134-110917-75d54ec3a641e0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-109134-110917-75d54ec3a641e0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-11a-110039","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111798,"character_end":111809,"quote":"Section 11A","quote_sha256":"29235f1b3f52f3326cfccf77db3e075ff7ebea8838560cff873cc9870548886f","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111628,"character_end":112039,"quote":"ated as Ordinance No. XXII of 2009, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n296 Section 11 omitted by Finance Act, 2024. \r\n297 Section 11A Substituted by Finance Act, 2006. Earlier it was inserted by Finance Ordinance, 2002. \r\n298 Section 11B substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 41   \r\n \r\n 299[11C. Power of tax authorities to modify orders, ","quote_sha256":"edec7ae48e8acc5a590aed7c6d27a056900403c1fa145134ccb9a243d57e41bd","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2717028b094782d4d2cf","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"11B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":110759,"character_end":111079,"quote":"298[11B. Limitation for issuing orders in certain cases.— For the purposes \r\nof issuing an assessment order or any other order in consequence of or to give \r\neffect to any order made by the Commissioner (Appeals), Appellate Tribunal, High \r\nCourt, or Supreme Court, the p rovisions of section 124 of the Income Tax \r\nOrd","quote_sha256":"48d9e38eb35742022ae290737f991058f8e1b2347e8037c5f3c66f8491d5da82","reader_fragment":"p-109134-110917-75d54ec3a641e0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-109134-110917-75d54ec3a641e0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-11b-110759","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111902,"character_end":111913,"quote":"Section 11B","quote_sha256":"86dbdf3c7f3aa118a9fe67c684bf41d88e8c547d227c41e117fa22f8cb017805","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111732,"character_end":112143,"quote":" 229 to 259. \r\n296 Section 11 omitted by Finance Act, 2024. \r\n297 Section 11A Substituted by Finance Act, 2006. Earlier it was inserted by Finance Ordinance, 2002. \r\n298 Section 11B substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 41   \r\n \r\n 299[11C. Power of tax authorities to modify orders, etc.– (1) Where a \r\nquestion of law has been decided by a High Court or the Appellate Tribunal in the \r\n","quote_sha256":"d04a34a30b736cacf1077ac53e2d7f4f4e642c8670ac44fc0e7797c4848ea77e","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-aec11188cdd1c9ac8e6a","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"26","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203931,"character_end":204251,"quote":"26.   Any person, being a \r\nmanufacturer or \r\nimporter of an item \r\nwhich is subject to \r\ntax on the basis of \r\nretail price, who \r\nfails to print the \r\nretail price in the \r\nmanner as \r\nstipulated under \r\nthe Act.  \r\nSuch person shall pay a penalty \r\nof ten thousand rupees or fi ve \r\nper cent  of the amount of tax \r\ni","quote_sha256":"7aa47ad2ba2391e9a051c4d1d76ea4a5ba729147415c444a95f10aa8917b02c6","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-26-203931","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":113385,"character_end":113395,"quote":"section 26","quote_sha256":"0bbd0752a8b03104152794c5f1de2e8d3ea8ad4a65eea77b3ef966b89e920a2f","reader_fragment":"p-112645-114444-d09fb03d169289b9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-112645-114444-d09fb03d169289b9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":113215,"character_end":113625,"quote":"al decision.] \r\n \r\n300[11D. Best judgment Assessment. — (1) Where a person,  \r\n(a)  fails to furnish a sales tax return in response to notice under \r\nsub-section (2A) of section 26; or  \r\n \r\n(b)  fails to produce before the officer of Inland Revenue not \r\nbelow the rank of Assistant Commissioner under sections \r\n25 or 38A, accounts, documents and r ecords required, or \r\nany other relevant document or eviden","quote_sha256":"12d57081f22732b798e404094091c8b56ab5b96146306c42ca7a787ebeb0ae6a","reader_fragment":"p-112645-114444-d09fb03d169289b9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-112645-114444-d09fb03d169289b9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-51ef65ce3f014dec42fd","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"11C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111987,"character_end":112307,"quote":"299[11C. Power of tax authorities to modify orders, etc.– (1) Where a \r\nquestion of law has been decided by a High Court or the Appellate Tribunal in the \r\ncase of a registered person, on or after first day of July, 1990, the Commissioner \r\nor an officer of Inland Revenue may, notwithstanding that he has preferred an \r","quote_sha256":"8344215de5aa84259125bff0fa22001b48e4ca278338e90a5e9706bd3e97f111","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-11c-111987","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":114848,"character_end":114859,"quote":"section 11C","quote_sha256":"896dfa3338dac77207916176e9340869c6557242333ba983b46a131eb3c63299","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":114678,"character_end":115089,"quote":"ub -section (1), where the Federal \r\nBoard of Revenue has specified conditions for the purpose of determination of \r\n                                           \r\n299 New section 11C inserted by Finance Act, 2020. \r\n300 New sections 11D to 11G inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 42   \r\n \r\nminimum tax liability in respect of a person who is required to file return but who \r\nfails to file","quote_sha256":"e2afbecfd7b5390dbcc5c9f21650b7b87b9c17e702f6b21a3e5aa52f8c0db41b","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5f3cdd69e993426c49fe","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":117319,"character_end":117328,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-116210-117958-9bad21a490c189c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-116210-117958-9bad21a490c189c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":117149,"character_end":117558,"quote":"as tax fract ion of the value of \r\nsupply.  \r\n \r\n       11F. Failure to withhold sales tax.— Where any person, required to withhold \r\nsales tax under sub -section (7) of section 3, fails to withhold the tax or having \r\nwithheld the tax fails to deposit the same in the prescribed manner, the officer of \r\nInland Revenue not below the rank of Assistant Commissioner shall after a notice \r\nto such person to sho","quote_sha256":"94cb64170196490cc3feb166c5134029583b7324800002b65d684618d5d6b2b8","reader_fragment":"p-116210-117958-9bad21a490c189c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-116210-117958-9bad21a490c189c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-4df8066441cee59eb318","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"33","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":182452,"character_end":182772,"quote":"[33. Offences, Penalties and Punishment.– 458[...] Whoever commits \r\nany offence described in column (1) of the Table below shall, in addition to and \r\nnot in derogation of any punishment to which he may be liable under any other \r\nlaw, be liable to the penalty mentioned against that offence in column (2) thereof: \r\n– ","quote_sha256":"636a39f3b52d81dfa084639537c84b66f756d37d1a941ac0758a367691c7a005","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-33-182452","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":117676,"character_end":117686,"quote":"section 33","quote_sha256":"9f5975fe9731647a19e175fca38ccb570c6227fa0e82d503977fbf8c00dbf773","reader_fragment":"p-116210-117958-9bad21a490c189c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-116210-117958-9bad21a490c189c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":117506,"character_end":117916,"quote":"ssioner shall after a notice \r\nto such person to show cause pass an order to determine and recover the amount \r\nin default and impose penalty and default surcharge under section 33 and 34.  \r\n                                           \r\n301 Sub-section (5) inserted by Finance Act, 2025 \r\n302Sub-section (1) substituted by Finance Act, 2025  \r\nSales Tax Act, 1990 \r\n \r\n 43   \r\n \r\n \r\n11G.  Limitation for assess","quote_sha256":"91b6718853948bfbbbffceaa5fdaf510d52748316ff0111de7a1d839107c5097","reader_fragment":"p-116210-117958-9bad21a490c189c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-116210-117958-9bad21a490c189c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3ec15b98619e92472944","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":86587,"character_end":86621,"quote":"6.  Time and manner of payment. – ","quote_sha256":"6f23f7643b84fe782f402f999cac6b2bb085e182a920351afd5bd0803802e36b","reader_fragment":"p-86254-87988-2c8ab381b69e6dfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-86254-87988-2c8ab381b69e6dfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-86254-87988-2c8ab381b69e6dfc","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":118903,"character_end":118912,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-117958-119727-f906b58426ff7474","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-117958-119727-f906b58426ff7474","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":118733,"character_end":119142,"quote":"tion.  \r\n \r\n (3)  For the purpose of sections 11D, 11E and 11F, the words “relevant \r\ndate” means—  \r\n(a)  the time of payment of sales tax or charge as provided under \r\nsection 6;  \r\n(b)  the time of payment for goods or services on which sales tax \r\nwas to be withheld under sub-section (7) of section 3; and \r\n(c)  in a case where sales tax or charge has been erroneously \r\nrefunded, the date of its refund","quote_sha256":"68896a75bb98a37d6de2868ab59840945da8257a1795cac26de55882c74f421d","reader_fragment":"p-117958-119727-f906b58426ff7474","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-117958-119727-f906b58426ff7474","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-7bccbc9afd68e66ec5ec","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":119029,"character_end":119038,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-117958-119727-f906b58426ff7474","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-117958-119727-f906b58426ff7474","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":118859,"character_end":119268,"quote":" of sales tax or charge as provided under \r\nsection 6;  \r\n(b)  the time of payment for goods or services on which sales tax \r\nwas to be withheld under sub-section (7) of section 3; and \r\n(c)  in a case where sales tax or charge has been erroneously \r\nrefunded, the date of its refund.] \r\n \r\n 304[12. ***] \r\n \r\n 305[13. Exemption.–  (1) Notwithstanding the provisions of section 3, \r\nsupply of goods or import ","quote_sha256":"3d169f839a969425d44395dc5ce14aef782b8a5b17ab602b0d6511d6894d7b3c","reader_fragment":"p-117958-119727-f906b58426ff7474","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-117958-119727-f906b58426ff7474","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-579f789a44283ddd874d","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":119229,"character_end":119238,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-117958-119727-f906b58426ff7474","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-117958-119727-f906b58426ff7474","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":119059,"character_end":119468,"quote":"e where sales tax or charge has been erroneously \r\nrefunded, the date of its refund.] \r\n \r\n 304[12. ***] \r\n \r\n 305[13. Exemption.–  (1) Notwithstanding the provisions of section 3, \r\nsupply of goods or import of goods specified in the Sixth Schedule shall, subject \r\nto such conditions as may be specified by the 306[Federal Government], be exempt \r\nfrom tax under this Act 307[.] \r\n \r\n 308[***] \r\n \r\n (2) Not","quote_sha256":"53d8432fc3c96238afad49dca78c422fc32c5eee9372e6b72209ac7892871297","reader_fragment":"p-117958-119727-f906b58426ff7474","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-117958-119727-f906b58426ff7474","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-48507a2ff4194df1e4db","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"12","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":119151,"character_end":119170,"quote":"304[12. ***] \r\n \r\n ","quote_sha256":"ff355a6cb35f4c422a9db5af34dc8087b9b0f1183f1d14fdd83b2e17af1f1f63","reader_fragment":"p-117958-119727-f906b58426ff7474","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-117958-119727-f906b58426ff7474","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-12-119151","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":119998,"character_end":120008,"quote":"Section 12","quote_sha256":"e939f5819eeb78197907666fd11a1265e0f1f183584956b23975d52d3c852b9e","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":119828,"character_end":120238,"quote":"xempt any supplies made or \r\n                                           \r\n303 For the words “twenty days”, the words “eighty days” substituted by Finance Act, 2025 \r\n304 Section 12 omitted by Finance Act, 1996. \r\n305 Section 13 substituted by Finance Act, 1996. \r\n306 Substituted for “Board” by Sales Tax (Amendment) Ordinance, 1999, dated 13th August, 1999. \r\n307 Substituted for colon by Tax Laws Amendment O","quote_sha256":"138a32464b46b80b1b0acbed023c50b33fba1ddec1890f7297bd590fedbe62d4","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b7ddcd7bacf015f7e6bf","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"13","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":119170,"character_end":119490,"quote":"305[13. Exemption.–  (1) Notwithstanding the provisions of section 3, \r\nsupply of goods or import of goods specified in the Sixth Schedule shall, subject \r\nto such conditions as may be specified by the 306[Federal Government], be exempt \r\nfrom tax under this Act 307[.] \r\n \r\n 308[***] \r\n \r\n (2) Notwithstanding the provi","quote_sha256":"0e44a28c9eac1479b326acfcaa30264085630394e7b46be24f1c774f34f9a604","reader_fragment":"p-117958-119727-f906b58426ff7474","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-117958-119727-f906b58426ff7474","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-13-119170","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":120045,"character_end":120055,"quote":"Section 13","quote_sha256":"4f865f58714a21cb9b70c7098440216176ca4d6340e2245956e33c8837fc8d3d","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":119875,"character_end":120285,"quote":"                         \r\n303 For the words “twenty days”, the words “eighty days” substituted by Finance Act, 2025 \r\n304 Section 12 omitted by Finance Act, 1996. \r\n305 Section 13 substituted by Finance Act, 1996. \r\n306 Substituted for “Board” by Sales Tax (Amendment) Ordinance, 1999, dated 13th August, 1999. \r\n307 Substituted for colon by Tax Laws Amendment Ordinance, 2000, full Stop was substituted for c","quote_sha256":"f882805be6759b1776214f3339c0492ca50466b184064ff3397c2318b618d352","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7c6e2bf9721f3cdea18d","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":123163,"character_end":123172,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":122993,"character_end":123402,"quote":"able to pay sales tax under the Act or rules made \r\nthereunder, excluding such retailer required to pay sales tax through \r\nhis electricity bill under sub-section (9) of section 3;  \r\n \r\n (c) an importer;  \r\n  \r\n (d) an exporter who intends to obtain sales tax refund against his zero -\r\nrated supplies; \r\n  \r\n (e) a wholesaler, dealer or distributor; and \r\n   \r\n (f) a person who is required, under any othe ","quote_sha256":"a1beed2fa26c63434d9b4377b8e4f15ef30c49cd02b970e238ca7ae46d1bf149","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-bf07001f3cd999999611","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":123781,"character_end":123790,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-123205-124980-a2c1714d62cb8b4e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-123205-124980-a2c1714d62cb8b4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":123611,"character_end":124020,"quote":" non -resident person except who is \r\nrunning a cottage industry and the retailers who are required to pay sales tax \r\nthrough electricity bills under sub-section (9) of section 3, selling digitally ordered \r\ngoods from within Pakistan through online marketplace, website or software \r\napplication as the case may be, shall apply in the prescribed form and in the \r\nprescribed manner for registration. \r\n \r\n (","quote_sha256":"e864489f365318640b3df44b51f3673a0a8e028972f1c7b8ce7cb67d197c9a8f","reader_fragment":"p-123205-124980-a2c1714d62cb8b4e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-123205-124980-a2c1714d62cb8b4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-42a43a4c5a4b28aaa9a6","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"14A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":127065,"character_end":127076,"quote":"Section 14A","quote_sha256":"a77d977999d8edf1b02f3e9a34aadab2b513e2f399ac2c4d80607de18847bc0d","reader_fragment":"p-126732-128514-a88959fb33d563a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-126732-128514-a88959fb33d563a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":126895,"character_end":127306,"quote":"rder in writing, to intermittently suspend operation of the bank account of such a \r\nperson for three working days. \r\n \r\n                                           \r\n320 Section 14A repealed, which was earlier inserted by Tax Laws (Third Amendment) Ordinance, 2021. \r\n321 New section 14AB added by Finance Act, 2022. \r\n322 Section 14AC,14Ad and 14AE inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 47 ","quote_sha256":"fbfbd8c3b301544406d46c84782303ec75dab37af77293f6c97fd80d41af7656","reader_fragment":"p-126732-128514-a88959fb33d563a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-126732-128514-a88959fb33d563a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-ade4db395fe8f1ef5a82","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"14A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":127171,"character_end":127182,"quote":"section 14A","quote_sha256":"9b657ad3d6835a65b3b8477eb06c6500f3eec0aa75028fbf85bdc88dda00a0ff","reader_fragment":"p-126732-128514-a88959fb33d563a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-126732-128514-a88959fb33d563a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":127001,"character_end":127412,"quote":"ing days. \r\n \r\n                                           \r\n320 Section 14A repealed, which was earlier inserted by Tax Laws (Third Amendment) Ordinance, 2021. \r\n321 New section 14AB added by Finance Act, 2022. \r\n322 Section 14AC,14Ad and 14AE inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 47   \r\n \r\n(3) The Commissioner shall, if the contravention continues under sub-\r\nsection (1), repeat suspensi","quote_sha256":"70d4df84672e2eb0e2e03d578fc314cfa918fcdf918abdce2bd19c513d6d65e4","reader_fragment":"p-126732-128514-a88959fb33d563a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-126732-128514-a88959fb33d563a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-167f2eecf8fea962b990","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"14A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":127218,"character_end":127229,"quote":"Section 14A","quote_sha256":"a77d977999d8edf1b02f3e9a34aadab2b513e2f399ac2c4d80607de18847bc0d","reader_fragment":"p-126732-128514-a88959fb33d563a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-126732-128514-a88959fb33d563a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":127048,"character_end":127459,"quote":"           \r\n320 Section 14A repealed, which was earlier inserted by Tax Laws (Third Amendment) Ordinance, 2021. \r\n321 New section 14AB added by Finance Act, 2022. \r\n322 Section 14AC,14Ad and 14AE inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 47   \r\n \r\n(3) The Commissioner shall, if the contravention continues under sub-\r\nsection (1), repeat suspension specified in sub-section (2), for two more t","quote_sha256":"82a9443f3b1646772dc881179db0b1892b0a64406f83520c152e44899d56a527","reader_fragment":"p-126732-128514-a88959fb33d563a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-126732-128514-a88959fb33d563a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-f7eb940bf10827f29206","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"14A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":128533,"character_end":128544,"quote":"section 14A","quote_sha256":"9b657ad3d6835a65b3b8477eb06c6500f3eec0aa75028fbf85bdc88dda00a0ff","reader_fragment":"p-128514-130255-c41ca6528272171c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-128514-130255-c41ca6528272171c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":128363,"character_end":128774,"quote":"4AD. Bar on transfer of Immoveable Property.  — (1) Where the \r\nperson fails to obtain registration within fifteen days from issuance of order under \r\nsub-section (4) of section 14AC, the Chief Commissioner shall constitute a \r\ncommittee comprising the Chief Commissioner, Commissioner and one member \r\nfrom the Chamber of Commerce or a Trade Associations, as the case may be. \r\n \r\n(2) The committee shall issue","quote_sha256":"85eac5ff367c7f8f3d1c860da4a426683f86c25903cb0d2c9636c1dd33474313","reader_fragment":"p-126732-128514-a88959fb33d563a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-126732-128514-a88959fb33d563a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-de5073d10b5649360814","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"14A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":129116,"character_end":129127,"quote":"section 14A","quote_sha256":"9b657ad3d6835a65b3b8477eb06c6500f3eec0aa75028fbf85bdc88dda00a0ff","reader_fragment":"p-128514-130255-c41ca6528272171c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-128514-130255-c41ca6528272171c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":128946,"character_end":129357,"quote":"hearing to the person \r\nshall either recommend for imposition of bar on transfer of immovable property or \r\nrecommend to the Commissioner to remove the bar imposed under section 14AC. \r\n \r\n(4) For imposition of bar on transfer of immovable property, the \r\nCommittee shall recommend the Commissioner for imposition of bar on transfe r \r\nof immovable property: \r\n  \r\nProvided that the Committee shall provide an o","quote_sha256":"247853ca7e3b71dc29aa5f6923b1c193f70c596691c80d54fad044357c328bfa","reader_fragment":"p-128514-130255-c41ca6528272171c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-128514-130255-c41ca6528272171c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-632c63f0de37f0e6990c","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"14A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":130335,"character_end":130346,"quote":"section 14A","quote_sha256":"9b657ad3d6835a65b3b8477eb06c6500f3eec0aa75028fbf85bdc88dda00a0ff","reader_fragment":"p-130255-131981-286edbe018ae139b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-130255-131981-286edbe018ae139b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":130165,"character_end":130576,"quote":"f this section shall come into force on such date \r\nas may be notified by the Board. \r\n \r\n14AE. Other measures for non-registration.– (1) Subject to prior action \r\nunder section 14AC and 14AD, any person who fails to g et registered for the \r\npurposes of this Act, the Chief Commissioner shall have the powers to-- \r\n \r\n(a)  seal the business premises; \r\n \r\n(b)  seize moveable property; or  \r\n \r\n(c)  appoint a","quote_sha256":"fc7fca34884f488d290daabf8d883c9846461d08ebcf75018dff4b1f7dda6cd6","reader_fragment":"p-128514-130255-c41ca6528272171c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-128514-130255-c41ca6528272171c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-520053a806f471c7d4c8","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"16","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":131823,"character_end":131842,"quote":"324[16. ***] \r\n \r\n ","quote_sha256":"a1186fb38b82d7e5f7d66cab25c5223a9a47eee38be67d2ad0639db424f00ee8","reader_fragment":"p-130255-131981-286edbe018ae139b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-130255-131981-286edbe018ae139b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-16-131823","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133703,"character_end":133713,"quote":"Section 16","quote_sha256":"d661b8bd741418dd6bd5fc3bf207dbad508409aba7be8fb46eb8d6cbeed38a66","reader_fragment":"p-131981-133746-1af9e0f736023898","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-131981-133746-1af9e0f736023898","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133533,"character_end":133943,"quote":"fter \r\naffording an opportunity of being heard to such person.]  \r\n  \r\n                                           \r\n323Section 15 omitted by the Finance Act, 2014. \r\n324 Section 16 omitted by Finance Act, 2003. \r\n325 Sections 17 to 20 omitted by Finance Act, 2004. \r\n326 Section 21 substituted by Finance Act, 2004. \r\n327 Substituted “for collector” by Finance Act, 2010 \r\n328 Comma and words “, evaded tax” om","quote_sha256":"c81c173759c0f9f100dbb9c62eeac979c30b60259c81dd2032c55e1320ddf437","reader_fragment":"p-131981-133746-1af9e0f736023898","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-131981-133746-1af9e0f736023898","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-547f22f9168641090bb2","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"21","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":131904,"character_end":132224,"quote":"326[21. De-registration, blacklisting and suspension of registration.– (1) \r\nThe Board or any officer, authorized in this behalf, may subject to the rules, de-\r\nregister a registered person or such class of registered persons not required to be \r\nregistered under this Act. \r\n  \r\n (2) Notwithstanding anything contained ","quote_sha256":"9f1cb876b806a2259aefb3fd181c5c1b4243b056d8c490b83f2905ae0e3f8d26","reader_fragment":"p-130255-131981-286edbe018ae139b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-130255-131981-286edbe018ae139b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-21-131904","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133804,"character_end":133814,"quote":"Section 21","quote_sha256":"c15ffc48c9500c5f129b2e71fdf0e073839568f99dc0786a9546617c4b03bbf6","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133634,"character_end":134044,"quote":"             \r\n323Section 15 omitted by the Finance Act, 2014. \r\n324 Section 16 omitted by Finance Act, 2003. \r\n325 Sections 17 to 20 omitted by Finance Act, 2004. \r\n326 Section 21 substituted by Finance Act, 2004. \r\n327 Substituted “for collector” by Finance Act, 2010 \r\n328 Comma and words “, evaded tax” omitted by Finance Act, 2005. \r\n329 Word inserted by Finance Act, 2005. \r\n330 Words substituted by Fina","quote_sha256":"33cb0bead84b92eb732a6cc76430946aeb1cc57eabd7070518824ade7c501b8e","reader_fragment":"p-131981-133746-1af9e0f736023898","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-131981-133746-1af9e0f736023898","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3e618cd4d98c380a873a","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"21A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":135464,"character_end":135784,"quote":"336[21A. Active taxpayers list.-The Board shall have the power to maintain \r\nactive taxpayers list in the manner as may be prescribed by rules and such rules \r\nmay provide for the restrictions and limitations to be imposed on a person who \r\nceases to be an active taxpayer.] \r\n \r\nChapter-IV \r\n \r\nBOOK KEEPING AND INVOICI","quote_sha256":"8ea387eda128dbfffe706325adf87d0dcc2142d479aa967540c75a3f810e4012","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-21a-135464","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":136791,"character_end":136802,"quote":"Section 21A","quote_sha256":"a3e367ee609a41bb2da6731e7977edc2e411faeaf22842fa902b824538a0c911","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":136621,"character_end":137032,"quote":"n purchases; \r\n \r\n                                           \r\n334 Sub section (4) inserted by Finance Act, 2013. \r\n335 New sub-section added by Finance Act, 2024. \r\n336 Section 21A inserted by Finance Act, 2015. \r\n337 Section 22 substituted by Finance Act, 1996. \r\n338 The comma and words inserted by Finance Act, 2005. \r\nSales Tax Act, 1990 \r\n \r\n 51   \r\n \r\n 339[(c) records of goods imported shall show the de","quote_sha256":"e4cb308a30176bd0954371cb4ff8e97b5835cbc2e8349d9a9cc367f05470d889","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e0a64f469777e46c1347","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":135809,"character_end":136129,"quote":"337[22. Records.– (1) A registered person making taxable supplies shall \r\nmaintain and keep at his business premises or registered office in English or Urdu \r\nlanguage the following records of goods purchased 338[, imported] and supplied \r\n(including zero-rated and exempt supplies) made by him or by his agent acting on","quote_sha256":"0d9e4073dd7abc95328a2af7b058d626e76594144b9c016137b188b7fb4950bf","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-22-135809","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":136840,"character_end":136850,"quote":"Section 22","quote_sha256":"9263bd785df4321ad66063042caefa1483af5f35382400a72970da92cb905a6a","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":136670,"character_end":137080,"quote":"            \r\n334 Sub section (4) inserted by Finance Act, 2013. \r\n335 New sub-section added by Finance Act, 2024. \r\n336 Section 21A inserted by Finance Act, 2015. \r\n337 Section 22 substituted by Finance Act, 1996. \r\n338 The comma and words inserted by Finance Act, 2005. \r\nSales Tax Act, 1990 \r\n \r\n 51   \r\n \r\n 339[(c) records of goods imported shall show the description, quantity and \r\nvalue of goods and the","quote_sha256":"11a51dfaa5b588ad8b74472c54e300793ff64b7203849914ac52fd63352e57be","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-070f83fce623af9b5e72","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"73","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318107,"character_end":318427,"quote":"702[73. Certain transactions not admissible. – (1) Notwithstanding \r\nanything contained in this Act or any other law for the time being in force, payment \r\nof the amount for a transaction exceeding value of fifty thousand rupees  703[in \r\naggregate to a single supplier in a tax period], excluding payment against a util","quote_sha256":"c72c3e958307f7fc0b46469af8275b9a0015d669927e98a0f5fd364adbc6693c","reader_fragment":"p-316837-318576-1898802814174834","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-316837-318576-1898802814174834","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-73-318107","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":137329,"character_end":137339,"quote":"section 73","quote_sha256":"704316924ec1f412c56fe6e65a7a4e024c1de808e61eebdb8f420fa44e14c3ae","reader_fragment":"p-137305-139083-1b558405343b498a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-137305-139083-1b558405343b498a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":137159,"character_end":137569,"quote":"t supplies; \r\n \r\n 341[(da)  double entry sales tax accounts;] \r\n \r\n 342[(e)]  invoices, credit notes, debit notes, bank statements, 343[banking \r\ninstruments in terms of section 73,] inventory records, 344[utility \r\nbills, salary and labour bills, 345[cash book,] rental agreements, sale \r\npurchase agreements and lease agreements]; 346[...] \r\n \r\n 347[(ea) Record relating to Gate passes, inward or outward and","quote_sha256":"52d802c60d1511b1dd64aeca744184d1ecdd5f9eef33b09c18b064071d2c123d","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7b1b78c7542d1c8377ef","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"40C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":239571,"character_end":239891,"quote":"556[40C. Monitoring or Tracking by Electronic or other means. –  (1) \r\nSubject to such conditions, restrictions, and procedures, as it may being fit to \r\nimpose or specified, the Board may, by notification in the official Gazette, specify \r\nany registered person or class of registered persons or any good or class of go","quote_sha256":"9022afb674e5c08ba1d6d2a172079976ad06ce09f7ad0574f20a9df105082682","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-40c-239571","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":142643,"character_end":142654,"quote":"section 40C","quote_sha256":"8e83ccc303313c9dcae1b5513a17865e6f8635bffae3b571607eba65ebf57acf","reader_fragment":"p-142615-144384-bf4df76b9b86e26c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-142615-144384-bf4df76b9b86e26c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":142473,"character_end":142884,"quote":"o that where any goods are transported or supplied, the \r\nregistered person shall ensure the generation and linkage of the tax invoice with \r\nthe e-Bilty generated under section 40C of this Act and section 83C of the Customs \r\nAct, 1969. \r\n \r\n 365[***] \r\n \r\n 366[(2) No person other than a registered person or a person paying 367[*** \r\n368[***]]369[retail tax] shall issue an invoice under this section. \r\n \r\n ","quote_sha256":"87e51226b8c3f541f2a8c7fc70a4f5cee7ab6c7e2160ce082450f48cdb66944f","reader_fragment":"p-140858-142615-8afe8e17bf11f995","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-140858-142615-8afe8e17bf11f995","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5b76e999b5235dd2ca62","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"72B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":313711,"character_end":314031,"quote":"698[72B. Selection of audit by the Board.– (1) The Board may select persons \r\nor classes of persons for audit of tax affairs through computer ballot which may be \r\nrandom or parametric as the Board may deem fit. \r\n \r\n 699[(1A) Notwithstanding anything contained in this Act or any other law, for \r\nthe time being in forc","quote_sha256":"89335f84613dd6227a84b2147f72a93cbb114f482ccb9e36a3c105f7709f2f68","reader_fragment":"p-313320-315053-99b41b8277b129af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-313320-315053-99b41b8277b129af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-72b-313711","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":145875,"character_end":145886,"quote":"section 72B","quote_sha256":"5473f95d196b68a785d00cc086c5995027defa3b28b95150b64b392797202858","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":145705,"character_end":146116,"quote":"lared that the \r\npowers of the Commissioner to direct conduct of audit and to issue a notice \r\nunder this sub -section are independent of the powers of the Board under \r\nsection 72B and nothing contained in section 72B restricts the powers of the \r\nCommissioner to direct conduct of audit and to issue notice under this sub-\r\nsection.  \r\n \r\n (2)  The Commissioner shall communicate the reasons referred to in \r\n","quote_sha256":"427dfd57be7831326e2e055700c03e83c413e2a18d05762b36d8c1b40fd87e28","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0babf8a6df8a41d47119","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"72B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":313711,"character_end":314031,"quote":"698[72B. Selection of audit by the Board.– (1) The Board may select persons \r\nor classes of persons for audit of tax affairs through computer ballot which may be \r\nrandom or parametric as the Board may deem fit. \r\n \r\n 699[(1A) Notwithstanding anything contained in this Act or any other law, for \r\nthe time being in forc","quote_sha256":"89335f84613dd6227a84b2147f72a93cbb114f482ccb9e36a3c105f7709f2f68","reader_fragment":"p-313320-315053-99b41b8277b129af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-313320-315053-99b41b8277b129af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-72b-313711","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":145912,"character_end":145923,"quote":"section 72B","quote_sha256":"5473f95d196b68a785d00cc086c5995027defa3b28b95150b64b392797202858","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":145742,"character_end":146153,"quote":"sioner to direct conduct of audit and to issue a notice \r\nunder this sub -section are independent of the powers of the Board under \r\nsection 72B and nothing contained in section 72B restricts the powers of the \r\nCommissioner to direct conduct of audit and to issue notice under this sub-\r\nsection.  \r\n \r\n (2)  The Commissioner shall communicate the reasons referred to in \r\nsub-section (1) to the registered per","quote_sha256":"29f30e4d73da0614b931ef66ac953f80ce6244b9f6be3e1b691754dd28f582cd","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-62f727cc66ed4957b1e1","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":145283,"character_end":145603,"quote":"376[25.  Audit of sales tax affairs .– (1) The Commissioner on the basis of \r\nreasons to be recorded in writing, may direct the officer of Inland Revenue not \r\nbelow the rank of Assistant Commissioner to conduct audit of sales tax affairs of \r\nany registered person and issue a notice to such register ed person intimati","quote_sha256":"41e0b083e6c9e77d665dc768a9a7dd59103a7862343a2c06918402a7480eeaf7","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-25-145283","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":147422,"character_end":147432,"quote":"Section 25","quote_sha256":"3dbcfb50c8cd632181da4ff79e8a2edc77f925b428238f7dadfc6ee5789c7925","reader_fragment":"p-146116-147844-aa94abc350691667","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-146116-147844-aa94abc350691667","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":147252,"character_end":147662,"quote":"      \r\n373 Section (24) substituted by Finance Act, 1996. \r\n374 Substituted for “Five” by Finance Act, 2010. \r\n375 Words and Commas inserted by Finance Act, 2010. \r\n376 Section 25 substituted by Finance Act, 2024.  \r\nSales Tax Act, 1990 \r\n \r\n 55   \r\n \r\nsuch record or documents have been kept on electronic data, the registered person \r\nshall allow authorize officer of Inland Revenue access to the use of mac","quote_sha256":"a13e0c5a7667daaa850a6bdb133f893c133efc4752e01699cc9005641c1076c7","reader_fragment":"p-146116-147844-aa94abc350691667","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-146116-147844-aa94abc350691667","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f7ef2f2a41140e5950e3","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"11E","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":115730,"character_end":116050,"quote":"11E.  Assessment of tax and recovery of tax not levied or short levied \r\nor erroneously refunded.-302(1) Where due to any reason, any tax or charge has \r\nnot been levied or short levied or where the officer of Inland Revenue not below \r\nthe rank of Assistant Commissioner suspects on the basis of audit or otherwise that","quote_sha256":"e9e8e6e3e659e99096ac9cf27acefb3723cc00c6005a813aba97292cf67d8217","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-11e-115730","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":149309,"character_end":149320,"quote":"section 11E","quote_sha256":"90b43a3a308244d0faae09cc5b1bbe110395aae8ba7590fd7ff4b3b5e0b00f5e","reader_fragment":"p-147844-149597-7166bf0e59f58b64","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-147844-149597-7166bf0e59f58b64","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":149139,"character_end":149550,"quote":"or any other facility as may be prescribed by the \r\nBoard.  \r\n \r\n(9)  After completion of the audit, the officer of Inland Revenue may, \r\nif required pass an order under section 11E, after providing an opportunity of being \r\nheard to the registered person under sub-section (1) of section 11E.  \r\n \r\n(10)  Notwithstanding anything contained in sub -sections (7) and (9) \r\nwhere a registered person fails to prod","quote_sha256":"75a72e0a793a524ed136ee34f91f2162ed6728da997bfa4176bf0893a807bddd","reader_fragment":"p-147844-149597-7166bf0e59f58b64","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-147844-149597-7166bf0e59f58b64","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5a22b6edf97c22bd497b","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"11E","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":115730,"character_end":116050,"quote":"11E.  Assessment of tax and recovery of tax not levied or short levied \r\nor erroneously refunded.-302(1) Where due to any reason, any tax or charge has \r\nnot been levied or short levied or where the officer of Inland Revenue not below \r\nthe rank of Assistant Commissioner suspects on the basis of audit or otherwise that","quote_sha256":"e9e8e6e3e659e99096ac9cf27acefb3723cc00c6005a813aba97292cf67d8217","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-11e-115730","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":149420,"character_end":149431,"quote":"section 11E","quote_sha256":"90b43a3a308244d0faae09cc5b1bbe110395aae8ba7590fd7ff4b3b5e0b00f5e","reader_fragment":"p-147844-149597-7166bf0e59f58b64","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-147844-149597-7166bf0e59f58b64","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":149250,"character_end":149661,"quote":"r of Inland Revenue may, \r\nif required pass an order under section 11E, after providing an opportunity of being \r\nheard to the registered person under sub-section (1) of section 11E.  \r\n \r\n(10)  Notwithstanding anything contained in sub -sections (7) and (9) \r\nwhere a registered person fails to produce before the officer of Inland 75 Revenue, \r\nany accounts, documents or records required to be maintained und","quote_sha256":"e3d685077baf4c34b8ed1ff3c5c29ff473b2ba09e24afb52203993ad0af71615","reader_fragment":"p-147844-149597-7166bf0e59f58b64","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-147844-149597-7166bf0e59f58b64","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-833f6aee12eaa574817d","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"11D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":113234,"character_end":113554,"quote":"300[11D. Best judgment Assessment. — (1) Where a person,  \r\n(a)  fails to furnish a sales tax return in response to notice under \r\nsub-section (2A) of section 26; or  \r\n \r\n(b)  fails to produce before the officer of Inland Revenue not \r\nbelow the rank of Assistant Commissioner under sections \r\n25 or 38A, accounts, docu","quote_sha256":"9c816ea896affdb2f60b33041f79f13bbe7212627255bad2fea307fc03a15aef","reader_fragment":"p-112645-114444-d09fb03d169289b9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-112645-114444-d09fb03d169289b9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-11d-113234","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":149971,"character_end":149982,"quote":"section 11D","quote_sha256":"1abfd9e6e6ca06bb77b02db032e8e866c7b953711d9983f73dba1d21587401fd","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":149801,"character_end":150212,"quote":"ence that may be required by the officer of \r\nInland Revenue for the purpose of audit. The officer of Inland Revenue may \r\nproceed to make best judgment assessment under section 11D of this Act.  \r\n \r\n(11)  Notwithstanding the penalties prescribed in section 33, if a \r\nregistered person wishes to deposit the amount of tax short paid or amount of tax \r\nSales Tax Act, 1990 \r\n \r\n 56   \r\n \r\nevaded along with def","quote_sha256":"9957a46fe0de3905cad33318f5b4f04c8ffdd5692156ed2cef7c926cfd583ebf","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-306d82d84f09f40f6ae5","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"33","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":182452,"character_end":182772,"quote":"[33. Offences, Penalties and Punishment.– 458[...] Whoever commits \r\nany offence described in column (1) of the Table below shall, in addition to and \r\nnot in derogation of any punishment to which he may be liable under any other \r\nlaw, be liable to the penalty mentioned against that offence in column (2) thereof: \r\n– ","quote_sha256":"636a39f3b52d81dfa084639537c84b66f756d37d1a941ac0758a367691c7a005","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-33-182452","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":150052,"character_end":150062,"quote":"section 33","quote_sha256":"9f5975fe9731647a19e175fca38ccb570c6227fa0e82d503977fbf8c00dbf773","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":149882,"character_end":150292,"quote":"udit. The officer of Inland Revenue may \r\nproceed to make best judgment assessment under section 11D of this Act.  \r\n \r\n(11)  Notwithstanding the penalties prescribed in section 33, if a \r\nregistered person wishes to deposit the amount of tax short paid or amount of tax \r\nSales Tax Act, 1990 \r\n \r\n 56   \r\n \r\nevaded along with default surcharge voluntarily, whenever it comes to his notice, \r\nbefore receipt of","quote_sha256":"4bcb494ee49297c685c2fca132273bcd07b5d44192072338504a9ecb36b214c9","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8aa9a08689785b82d6c6","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"11E","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":115730,"character_end":116050,"quote":"11E.  Assessment of tax and recovery of tax not levied or short levied \r\nor erroneously refunded.-302(1) Where due to any reason, any tax or charge has \r\nnot been levied or short levied or where the officer of Inland Revenue not below \r\nthe rank of Assistant Commissioner suspects on the basis of audit or otherwise that","quote_sha256":"e9e8e6e3e659e99096ac9cf27acefb3723cc00c6005a813aba97292cf67d8217","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-11e-115730","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":150573,"character_end":150584,"quote":"section 11E","quote_sha256":"90b43a3a308244d0faae09cc5b1bbe110395aae8ba7590fd7ff4b3b5e0b00f5e","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":150403,"character_end":150814,"quote":"deposit the amount of tax \r\nshort paid or amount of tax evaded along with default surcharge during the audit, \r\nor at any time before issuance of show cause notice under section 11E, he may \r\ndeposit the evaded amount of tax, default surcharge under section 34, and twenty \r\nfive percent of the penalty payable under section 33:  \r\n \r\nProvided further that if a registered person wishes to deposit the amount \r\n","quote_sha256":"339ef9c4c6c9740b8b418457a9b37621e7f0450b3c450aa6718a96dc8e610f4d","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8da94b372ef2f9195b95","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"34","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205905,"character_end":206225,"quote":"507[34. Default Surcharge.– (1) Notwithstanding the provisions of section \r\n11, if a registered person does not pay the tax due or any part thereof, whether \r\nwilfully or otherwise, in time or in the manner specified under this Act, rules or \r\nnotifications issued thereunder or claims a t ax credit, refund or makes an ","quote_sha256":"4bf40f1a1a35e1e2fac1e8640412d82f29d57cb19f96198b354b975dbe27c9f8","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-34-205905","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":150653,"character_end":150663,"quote":"section 34","quote_sha256":"939f57bc7e7ecc128051fd42a0979ec7909b3392e7f3c7f30b2223110f2ca2d9","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":150483,"character_end":150893,"quote":"t surcharge during the audit, \r\nor at any time before issuance of show cause notice under section 11E, he may \r\ndeposit the evaded amount of tax, default surcharge under section 34, and twenty \r\nfive percent of the penalty payable under section 33:  \r\n \r\nProvided further that if a registered person wishes to deposit the amount \r\nof tax short paid or amount of tax evaded along with default surcharge after \r\n","quote_sha256":"a9db88b73a7a8892fe28f7838257a9f1256fe02c134dcc5a06803b606a21b912","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7a1f04315cf71f3fb9b5","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"33","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":182452,"character_end":182772,"quote":"[33. Offences, Penalties and Punishment.– 458[...] Whoever commits \r\nany offence described in column (1) of the Table below shall, in addition to and \r\nnot in derogation of any punishment to which he may be liable under any other \r\nlaw, be liable to the penalty mentioned against that offence in column (2) thereof: \r\n– ","quote_sha256":"636a39f3b52d81dfa084639537c84b66f756d37d1a941ac0758a367691c7a005","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-33-182452","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":150720,"character_end":150730,"quote":"section 33","quote_sha256":"9f5975fe9731647a19e175fca38ccb570c6227fa0e82d503977fbf8c00dbf773","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":150550,"character_end":150960,"quote":"how cause notice under section 11E, he may \r\ndeposit the evaded amount of tax, default surcharge under section 34, and twenty \r\nfive percent of the penalty payable under section 33:  \r\n \r\nProvided further that if a registered person wishes to deposit the amount \r\nof tax short paid or amount of tax evaded along with default surcharge after \r\nissuance of show cause notice under section 11E, he shall deposit t","quote_sha256":"8fd2fcdaf6a27d6f4650d767e94f16d139491ad9b035ab8aea15aeabcc653f62","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-40d3f88b565bd4dc7083","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"11E","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":115730,"character_end":116050,"quote":"11E.  Assessment of tax and recovery of tax not levied or short levied \r\nor erroneously refunded.-302(1) Where due to any reason, any tax or charge has \r\nnot been levied or short levied or where the officer of Inland Revenue not below \r\nthe rank of Assistant Commissioner suspects on the basis of audit or otherwise that","quote_sha256":"e9e8e6e3e659e99096ac9cf27acefb3723cc00c6005a813aba97292cf67d8217","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-11e-115730","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":150929,"character_end":150940,"quote":"section 11E","quote_sha256":"90b43a3a308244d0faae09cc5b1bbe110395aae8ba7590fd7ff4b3b5e0b00f5e","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":150759,"character_end":151170,"quote":" if a registered person wishes to deposit the amount \r\nof tax short paid or amount of tax evaded along with default surcharge after \r\nissuance of show cause notice under section 11E, he shall deposit the evaded \r\namount of tax, default surcharge under section 34, and full amount of the penalty \r\npayable under section 33 and thereafter, the show cause notice, shall stand abated.] \r\n \r\n 377[25A. Drawing of sam","quote_sha256":"b0682ed8674001284f377c996dcde76d4c094e8a6c79207d6d8e3043d74d24aa","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4f61d25d316fa53f5a3c","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"34","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205905,"character_end":206225,"quote":"507[34. Default Surcharge.– (1) Notwithstanding the provisions of section \r\n11, if a registered person does not pay the tax due or any part thereof, whether \r\nwilfully or otherwise, in time or in the manner specified under this Act, rules or \r\nnotifications issued thereunder or claims a t ax credit, refund or makes an ","quote_sha256":"4bf40f1a1a35e1e2fac1e8640412d82f29d57cb19f96198b354b975dbe27c9f8","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-34-205905","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":151011,"character_end":151021,"quote":"section 34","quote_sha256":"939f57bc7e7ecc128051fd42a0979ec7909b3392e7f3c7f30b2223110f2ca2d9","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":150841,"character_end":151251,"quote":" of tax evaded along with default surcharge after \r\nissuance of show cause notice under section 11E, he shall deposit the evaded \r\namount of tax, default surcharge under section 34, and full amount of the penalty \r\npayable under section 33 and thereafter, the show cause notice, shall stand abated.] \r\n \r\n 377[25A. Drawing of samples. – Where an authorized officer of 378[Inland \r\nRevenue] considers it necessa","quote_sha256":"21db478738b14ae8c030ac60d5a68042b44eaf282295a15057eab64e6327e371","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-75a54112ed4f5f6f2a9f","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"33","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":182452,"character_end":182772,"quote":"[33. Offences, Penalties and Punishment.– 458[...] Whoever commits \r\nany offence described in column (1) of the Table below shall, in addition to and \r\nnot in derogation of any punishment to which he may be liable under any other \r\nlaw, be liable to the penalty mentioned against that offence in column (2) thereof: \r\n– ","quote_sha256":"636a39f3b52d81dfa084639537c84b66f756d37d1a941ac0758a367691c7a005","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-33-182452","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":151070,"character_end":151080,"quote":"section 33","quote_sha256":"9f5975fe9731647a19e175fca38ccb570c6227fa0e82d503977fbf8c00dbf773","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":150900,"character_end":151310,"quote":"e of show cause notice under section 11E, he shall deposit the evaded \r\namount of tax, default surcharge under section 34, and full amount of the penalty \r\npayable under section 33 and thereafter, the show cause notice, shall stand abated.] \r\n \r\n 377[25A. Drawing of samples. – Where an authorized officer of 378[Inland \r\nRevenue] considers it necessary to take a sample of any goods or raw materials, \r\nfor th","quote_sha256":"b6de71b49a53e972271db3f65a6489fa029f97190b049c062e56aecd53635f8b","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6bd838b6542c498e41a1","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"25A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":151147,"character_end":151467,"quote":"377[25A. Drawing of samples. – Where an authorized officer of 378[Inland \r\nRevenue] considers it necessary to take a sample of any goods or raw materials, \r\nfor the purpose of determining their liability to sales tax or for the purpose of \r\nestablishing their value or for any other reason, he may remove a minimum \r\nqua","quote_sha256":"49a7558f2a23299279dbf789532d1db3ead00e2e79952bc3103af6ef58fb17fa","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-25a-151147","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":152559,"character_end":152570,"quote":"Section 25A","quote_sha256":"2bb162105bdfdcdc9ff3a99494ff82ac60ef40b33b7b4de7213f981db909fd8d","reader_fragment":"p-151388-153115-b4b330535b3d008c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-151388-153115-b4b330535b3d008c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":152389,"character_end":152800,"quote":"may, by notification in official gazette, prescribe rules for \r\ncarrying out the purpose of sub-section (1).] \r\n \r\n \r\n \r\n                                           \r\n377 Section 25A inserted by Finance Act, 1999. \r\n378 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordi nance 2010, \r\npromulgated as Ordinance No. III of 2010, dated Febr","quote_sha256":"d599d899ea577421cb48184d4f74d5c6654a7922d0c3d5e9c9a5d1fb6196244d","reader_fragment":"p-151388-153115-b4b330535b3d008c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-151388-153115-b4b330535b3d008c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-83afe89264d5e8ff1c26","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"26","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203931,"character_end":204251,"quote":"26.   Any person, being a \r\nmanufacturer or \r\nimporter of an item \r\nwhich is subject to \r\ntax on the basis of \r\nretail price, who \r\nfails to print the \r\nretail price in the \r\nmanner as \r\nstipulated under \r\nthe Act.  \r\nSuch person shall pay a penalty \r\nof ten thousand rupees or fi ve \r\nper cent  of the amount of tax \r\ni","quote_sha256":"7aa47ad2ba2391e9a051c4d1d76ea4a5ba729147415c444a95f10aa8917b02c6","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-26-203931","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":156547,"character_end":156557,"quote":"Section 26","quote_sha256":"3c1e2f3d153ad1d11c3e7a2a9e68a8fdf8ffdc575ead027282de630b4da0272c","reader_fragment":"p-154860-156644-7e8382e2e964107f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-154860-156644-7e8382e2e964107f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":156377,"character_end":156787,"quote":"pplication and \r\ndelivering goods using its payment platform or courier service as the case may be. \r\n \r\n 390[...] \r\n  \r\n                                           \r\n382 Section 26 substituted by Finance Act, 1996 \r\n383 Word “monthly” omitted by Finance Act, 2006. \r\n384 Words “making taxable supplies” omitted by Finance Act, 1999. \r\n385 Comma and word inserted by Finance Act, 2020. \r\n386 Words inserted by F","quote_sha256":"f62a48dbf353b04d599278818aed4a40f22d8f3891cc7575f5b02e39ce5aaf76","reader_fragment":"p-154860-156644-7e8382e2e964107f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-154860-156644-7e8382e2e964107f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9d152bc25d9306c1f0a0","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"27","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":163316,"character_end":163636,"quote":"409[27.  Special Returns. – In addition to the return specified under \r\nsection 26 – \r\n \r\n (a) a person registered 410[ 411[   ] under this Act]  shall furnish special \r\nreturn within such date and in such form indicating information such as quantity \r\nmanufactured or produced, purchases made, goods supplied or payment","quote_sha256":"4421accaccb3d488df3714a8ce41567a2b7456d4f78e25fa3b0344e559fafdf6","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-27-163316","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":158209,"character_end":158219,"quote":"section 27","quote_sha256":"ef66a0d0c0c9c35b91fdd5ab0ed81116099cb54e362123ee9afc92cd9b6450dd","reader_fragment":"p-156644-158390-ed4b1e1f2e46d225","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-156644-158390-ed4b1e1f2e46d225","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":158039,"character_end":158449,"quote":"in 395[one hundred \r\nand twenty] days of the filing of return under sub -section (1) or, as the case may \r\nbe, sub-section (2), 396[ or under clause (a) or clause (b) of section 27 ], to correct \r\nany omission or wrong declaration made therein 397[.] \r\n \r\n [omitted]  \r\n \r\n 398(3A)  Unless restricted by the compliance risk management system of the \r\nBoard, the approval under sub-section (3), shall not be req","quote_sha256":"7d08ea8ae81282c109da6b4041a42991029ced7c88700c9b124971377c1371bb","reader_fragment":"p-156644-158390-ed4b1e1f2e46d225","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-156644-158390-ed4b1e1f2e46d225","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a1ed957f4902e778a764","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"33","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":182452,"character_end":182772,"quote":"[33. Offences, Penalties and Punishment.– 458[...] Whoever commits \r\nany offence described in column (1) of the Table below shall, in addition to and \r\nnot in derogation of any punishment to which he may be liable under any other \r\nlaw, be liable to the penalty mentioned against that offence in column (2) thereof: \r\n– ","quote_sha256":"636a39f3b52d81dfa084639537c84b66f756d37d1a941ac0758a367691c7a005","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-33-182452","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":158746,"character_end":158756,"quote":"section 33","quote_sha256":"9f5975fe9731647a19e175fca38ccb570c6227fa0e82d503977fbf8c00dbf773","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":158576,"character_end":158986,"quote":"paid or the refund claimed therein is less than the amount as claimed, \r\nunder the return sought to be revised. \r\n \r\n 399[(4) Notwithstanding the penalties prescribed in section 33, if a registered \r\nperson wishes to file revised return voluntarily along with deposit of the amount \r\nof tax short paid or amount of tax  evaded along with 400[default surcharge] , \r\nwhenever it comes to his notice, before recei","quote_sha256":"1b60757dcd5243bccb4e900167ceb835acae251e99b0bbd5baa0c14714b74b1f","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8230b9448b14408ee136","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"33","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":182452,"character_end":182772,"quote":"[33. Offences, Penalties and Punishment.– 458[...] Whoever commits \r\nany offence described in column (1) of the Table below shall, in addition to and \r\nnot in derogation of any punishment to which he may be liable under any other \r\nlaw, be liable to the penalty mentioned against that offence in column (2) thereof: \r\n– ","quote_sha256":"636a39f3b52d81dfa084639537c84b66f756d37d1a941ac0758a367691c7a005","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-33-182452","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159416,"character_end":159426,"quote":"section 33","quote_sha256":"9f5975fe9731647a19e175fca38ccb570c6227fa0e82d503977fbf8c00dbf773","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159246,"character_end":159656,"quote":"the show cause notice 402[...], he may deposit the \r\nevaded amount of tax, [default surcharge] under section (34), and twenty five \r\npercent of the penalty payable under section 33 along with the levied return: \r\n \r\n                                           \r\n391 Sub-section (2) omitted through Finance Act, 2016. \r\n392 New sub-section inserted by Finance Act, 2024. \r\n393 Sub section (3) substituted by Fina","quote_sha256":"f96a0960e4a34733d5997133eaef014883fc4453f3d60a2c0170a6478e604381","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5a3b262ae876f365e01a","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"34","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205905,"character_end":206225,"quote":"507[34. Default Surcharge.– (1) Notwithstanding the provisions of section \r\n11, if a registered person does not pay the tax due or any part thereof, whether \r\nwilfully or otherwise, in time or in the manner specified under this Act, rules or \r\nnotifications issued thereunder or claims a t ax credit, refund or makes an ","quote_sha256":"4bf40f1a1a35e1e2fac1e8640412d82f29d57cb19f96198b354b975dbe27c9f8","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-34-205905","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":160518,"character_end":160528,"quote":"section 34","quote_sha256":"939f57bc7e7ecc128051fd42a0979ec7909b3392e7f3c7f30b2223110f2ca2d9","reader_fragment":"p-160145-161909-412141cf40df1500","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-160145-161909-412141cf40df1500","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":160348,"character_end":160758,"quote":"stered person wishes to deposit the \r\namount after issuance of show cause notice, he shall deposit the evaded amount of \r\nsales tax 403[...],404[default surcharge] under section 34, and full amount of leviable \r\npenalty under se ction 33 along with the revised return and thereafter, the show \r\ncause notice, shall stands abated.]  \r\n \r\n 405[(5) The Board may, by notification in the official Gazette, require ","quote_sha256":"25b22739afdc42db81394c7e6c423076171a9a613e60b5ad8d65fea1f61a156d","reader_fragment":"p-160145-161909-412141cf40df1500","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-160145-161909-412141cf40df1500","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3ea584853a031fdc64f1","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"26","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203931,"character_end":204251,"quote":"26.   Any person, being a \r\nmanufacturer or \r\nimporter of an item \r\nwhich is subject to \r\ntax on the basis of \r\nretail price, who \r\nfails to print the \r\nretail price in the \r\nmanner as \r\nstipulated under \r\nthe Act.  \r\nSuch person shall pay a penalty \r\nof ten thousand rupees or fi ve \r\nper cent  of the amount of tax \r\ni","quote_sha256":"7aa47ad2ba2391e9a051c4d1d76ea4a5ba729147415c444a95f10aa8917b02c6","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-26-203931","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":161170,"character_end":161180,"quote":"section 26","quote_sha256":"0bbd0752a8b03104152794c5f1de2e8d3ea8ad4a65eea77b3ef966b89e920a2f","reader_fragment":"p-160145-161909-412141cf40df1500","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-160145-161909-412141cf40df1500","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":161000,"character_end":161410,"quote":"specified.] \r\n \r\n 406[26A. ***] \r\n 407[26AA. ***] \r\n \r\n 408[26AB. Extension of time for furnishing returns.  (1) A registered \r\nperson required to furnish a return under section 26 may apply, in writing, to the \r\nCommissioner for an extension of time to furnish the return. \r\n  \r\n (2) An application under sub -section (1) shall be made by the due date \r\nfor furnishing the r eturn in terms of section 2(9) for","quote_sha256":"1e443a1921cab5acf507f7b2df7ddb626b7673e2a164882439d862ca8a1acf80","reader_fragment":"p-160145-161909-412141cf40df1500","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-160145-161909-412141cf40df1500","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-117133885c87301f224b","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"2","qualifier":"(9)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20200,"character_end":20520,"quote":"7[2.  Definitions.― In this Act, unless there is anything repugnant in the \r\nsubject or context,-- \r\n \r\n 8[“(1) “abettor” means a person who intentionally abets or connives in tax \r\nfraud as defined in clause (37) of section 2 or in the commission of any offence \r\nwarranting prosecution under this Act, and includes a p","quote_sha256":"02015c4dc18116a3c1e0e559d28c517ab358241d0eb247404a9b187c5f61126b","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-2-20200","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":161394,"character_end":161406,"quote":"section 2(9)","quote_sha256":"6b5556bc74864dc1da40a1b9aaa5e37f0e335819e8cac64e0f7260763f96851b","reader_fragment":"p-160145-161909-412141cf40df1500","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-160145-161909-412141cf40df1500","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":161224,"character_end":161636,"quote":"r for an extension of time to furnish the return. \r\n  \r\n (2) An application under sub -section (1) shall be made by the due date \r\nfor furnishing the r eturn in terms of section 2(9) for the period to which the \r\napplication relates.  \r\n \r\n (3) Where an application has been made under sub -section (1) and the \r\nCommissioner is satisfied that the applicant is unable to furnish the return to which \r\nthe applica","quote_sha256":"e4cb3b7e41fc6423a8b8ca6b5a7660b95ff8f1bb2cf02a336cb74273ff3db234","reader_fragment":"p-160145-161909-412141cf40df1500","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-160145-161909-412141cf40df1500","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-17a0106ff1c84f638c9c","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162586,"character_end":162595,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162416,"character_end":162825,"quote":"sion for a period not exceeding \r\n                                           \r\n403 Words “etc alongwith the amount of further tax as per provision of sub section (1A) of section 3, if applicable omitted by Finance Act, 2004. \r\n404 Substituted for words “additional tax” by Finance Act, 2005. \r\n405 Sub section (5) inserted by Finance Act, 2004. \r\n406 Section 26 A omitted by Finance Act, 2004. \r\n407 Section 2","quote_sha256":"69cc76c00ada5d1286706454a0ae796a4aef32df2d3001a62a9ce1e29f3d11f3","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-87d6212a9c9c864f1337","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"26","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203931,"character_end":204251,"quote":"26.   Any person, being a \r\nmanufacturer or \r\nimporter of an item \r\nwhich is subject to \r\ntax on the basis of \r\nretail price, who \r\nfails to print the \r\nretail price in the \r\nmanner as \r\nstipulated under \r\nthe Act.  \r\nSuch person shall pay a penalty \r\nof ten thousand rupees or fi ve \r\nper cent  of the amount of tax \r\ni","quote_sha256":"7aa47ad2ba2391e9a051c4d1d76ea4a5ba729147415c444a95f10aa8917b02c6","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-26-203931","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162767,"character_end":162777,"quote":"Section 26","quote_sha256":"3c1e2f3d153ad1d11c3e7a2a9e68a8fdf8ffdc575ead027282de630b4da0272c","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162597,"character_end":163007,"quote":"if applicable omitted by Finance Act, 2004. \r\n404 Substituted for words “additional tax” by Finance Act, 2005. \r\n405 Sub section (5) inserted by Finance Act, 2004. \r\n406 Section 26 A omitted by Finance Act, 2004. \r\n407 Section 26AA omitted by Finance Act, 2008. \r\n408 New section 26AB inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 60   \r\n \r\nfifteen da ys, unless there are exceptional circumstance","quote_sha256":"bfeb8e7ff3d269ca12ff39921ae7f83055b8881907c67128530b0993ea04dc67","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fdf3ef1f876001de5a01","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"26A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":161018,"character_end":161035,"quote":"406[26A. ***] \r\n ","quote_sha256":"d0b781d24464824d06c43bfe8f20a4d83b639772495d07f864ee37c8c978bb65","reader_fragment":"p-160145-161909-412141cf40df1500","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-160145-161909-412141cf40df1500","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-26a-161018","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162816,"character_end":162827,"quote":"Section 26A","quote_sha256":"496edede14c3113d160d524aee05bce79063476cc2d9d91caca9d301e3a5b78c","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162646,"character_end":163057,"quote":" Substituted for words “additional tax” by Finance Act, 2005. \r\n405 Sub section (5) inserted by Finance Act, 2004. \r\n406 Section 26 A omitted by Finance Act, 2004. \r\n407 Section 26AA omitted by Finance Act, 2008. \r\n408 New section 26AB inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 60   \r\n \r\nfifteen da ys, unless there are exceptional circumstances justifying a longer \r\nextension of time. \r\n \r\n (","quote_sha256":"4a393992d9d5500ca3dc61e5104a39900d85de5feda132c4a70be5af7912aedd","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-56f8c4089bc8bdc3c59a","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"26A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":161018,"character_end":161035,"quote":"406[26A. ***] \r\n ","quote_sha256":"d0b781d24464824d06c43bfe8f20a4d83b639772495d07f864ee37c8c978bb65","reader_fragment":"p-160145-161909-412141cf40df1500","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-160145-161909-412141cf40df1500","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-26a-161018","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162869,"character_end":162880,"quote":"section 26A","quote_sha256":"f4075029d25744acaed8e024f7426ce6c89965fecd7a0bba28df4b3d4be7965c","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162699,"character_end":163110,"quote":"t, 2005. \r\n405 Sub section (5) inserted by Finance Act, 2004. \r\n406 Section 26 A omitted by Finance Act, 2004. \r\n407 Section 26AA omitted by Finance Act, 2008. \r\n408 New section 26AB inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 60   \r\n \r\nfifteen da ys, unless there are exceptional circumstances justifying a longer \r\nextension of time. \r\n \r\n (5) An extension or further extension of time granted ","quote_sha256":"5eb396a821def2a8a3817bd79d3930fa6fbd3e87c1676fe5b532f9c59d78b7f1","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-16d8089d65ed9326856d","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"34","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205905,"character_end":206225,"quote":"507[34. Default Surcharge.– (1) Notwithstanding the provisions of section \r\n11, if a registered person does not pay the tax due or any part thereof, whether \r\nwilfully or otherwise, in time or in the manner specified under this Act, rules or \r\nnotifications issued thereunder or claims a t ax credit, refund or makes an ","quote_sha256":"4bf40f1a1a35e1e2fac1e8640412d82f29d57cb19f96198b354b975dbe27c9f8","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-34-205905","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":163229,"character_end":163239,"quote":"section 34","quote_sha256":"939f57bc7e7ecc128051fd42a0979ec7909b3392e7f3c7f30b2223110f2ca2d9","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":163059,"character_end":163469,"quote":" An extension or further extension of time granted under sub-sections \r\n(3) or (4), as the case may be, shall not, for the purpose of charge of default \r\nsurcharge under section 34, change the due date for payment of sales tax under \r\nsection 6.] \r\n \r\n  \r\n 409[27.  Special Returns. – In addition to the return specified under \r\nsection 26 – \r\n \r\n (a) a person registered 410[ 411[   ] under this Act]  shall f","quote_sha256":"fa4da073a10d61baeb12ef2ff8b6b58877fcdc1825565dfbd13bd42c1d0b1773","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-287c737425fb9178839f","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":86587,"character_end":86621,"quote":"6.  Time and manner of payment. – ","quote_sha256":"6f23f7643b84fe782f402f999cac6b2bb085e182a920351afd5bd0803802e36b","reader_fragment":"p-86254-87988-2c8ab381b69e6dfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-86254-87988-2c8ab381b69e6dfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-86254-87988-2c8ab381b69e6dfc","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":163294,"character_end":163303,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":163124,"character_end":163533,"quote":"ions \r\n(3) or (4), as the case may be, shall not, for the purpose of charge of default \r\nsurcharge under section 34, change the due date for payment of sales tax under \r\nsection 6.] \r\n \r\n  \r\n 409[27.  Special Returns. – In addition to the return specified under \r\nsection 26 – \r\n \r\n (a) a person registered 410[ 411[   ] under this Act]  shall furnish special \r\nreturn within such date and in such form indica","quote_sha256":"11ba1b413da925f609641d6f7ed27a657c10e82dbc58cd59698e171953a591d2","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-a3ed748a65d35041cfb9","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"26","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203931,"character_end":204251,"quote":"26.   Any person, being a \r\nmanufacturer or \r\nimporter of an item \r\nwhich is subject to \r\ntax on the basis of \r\nretail price, who \r\nfails to print the \r\nretail price in the \r\nmanner as \r\nstipulated under \r\nthe Act.  \r\nSuch person shall pay a penalty \r\nof ten thousand rupees or fi ve \r\nper cent  of the amount of tax \r\ni","quote_sha256":"7aa47ad2ba2391e9a051c4d1d76ea4a5ba729147415c444a95f10aa8917b02c6","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-26-203931","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":163388,"character_end":163398,"quote":"section 26","quote_sha256":"0bbd0752a8b03104152794c5f1de2e8d3ea8ad4a65eea77b3ef966b89e920a2f","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":163218,"character_end":163628,"quote":"arge under section 34, change the due date for payment of sales tax under \r\nsection 6.] \r\n \r\n  \r\n 409[27.  Special Returns. – In addition to the return specified under \r\nsection 26 – \r\n \r\n (a) a person registered 410[ 411[   ] under this Act]  shall furnish special \r\nreturn within such date and in such form indicating information such as quantity \r\nmanufactured or produced, purchases made, goods supplied or","quote_sha256":"5d0882cdedfc4e37843adc4a508bbc4da7d42b0c1231f7e95ec8ab281589d074","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d08758aef9e6995d3855","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"21","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":131904,"character_end":132224,"quote":"326[21. De-registration, blacklisting and suspension of registration.– (1) \r\nThe Board or any officer, authorized in this behalf, may subject to the rules, de-\r\nregister a registered person or such class of registered persons not required to be \r\nregistered under this Act. \r\n  \r\n (2) Notwithstanding anything contained ","quote_sha256":"9f1cb876b806a2259aefb3fd181c5c1b4243b056d8c490b83f2905ae0e3f8d26","reader_fragment":"p-130255-131981-286edbe018ae139b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-130255-131981-286edbe018ae139b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-21-131904","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164111,"character_end":164121,"quote":"section 21","quote_sha256":"ebc9ea8ee014ed231f70dccb67199d97ab87593e8cb49122b4471354807853ab","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":163941,"character_end":164351,"quote":"person shall furnish the return not later than the date \r\nspecified in this regard.] \r\n \r\n 413[28. Final Return. – If a person applies for de -registration in terms of \r\nsection 21, he shall before such de -registration, furnish a final return to the \r\n414[commissioner] in the specified form in such manner and at such time as directed \r\nby the 415[commissioner]]. \r\n \r\n 29. Return deemed to have been made. –","quote_sha256":"85d3ebc8603da3a18d8f919ce8477a31579ee46c2a87643cafed699b444dcb1e","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c03733c1483bb8e135ed","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"27","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":163316,"character_end":163636,"quote":"409[27.  Special Returns. – In addition to the return specified under \r\nsection 26 – \r\n \r\n (a) a person registered 410[ 411[   ] under this Act]  shall furnish special \r\nreturn within such date and in such form indicating information such as quantity \r\nmanufactured or produced, purchases made, goods supplied or payment","quote_sha256":"4421accaccb3d488df3714a8ce41567a2b7456d4f78e25fa3b0344e559fafdf6","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-27-163316","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164653,"character_end":164663,"quote":"Section 27","quote_sha256":"34f84d15b15621fc9944b287901bf3259323a0454a122f3b902e09419e1049af","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164483,"character_end":164893,"quote":"ed to have been made by such person or under his authority \r\nunless proved to the contrary. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n                                           \r\n409 Section 27 substituted by the Finance Ordinance, 2000. \r\n410 Substituted for words and figure “under section 14” by sales tax (Amendments) Ordinance, 2000, dated September 05, 2000. \r\n411 Words “or enrolled” omitted by Finance Act, 2004. \r\n","quote_sha256":"58a449a6a21979ce5881bb287ae7f78b232bf71a2c74820706c45f661fa0159b","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-86b02ac0bac921b06255","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"14","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":122574,"character_end":122894,"quote":"317[14. Registration.— (1) Every person engaged in making taxable \r\nsupplies in Pakistan, including zero-rated supplies, in the course or furtherance of \r\nany taxable activity carried on by him, falling in any of the following categories, \r\nif not already registered, is required to be registered under this Act, namely:","quote_sha256":"fb92ca93d7cdd7c82f3ce2cfab0ab59c3a916adfeae2aaea4e3d959f1bf8a46d","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-14-122574","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164754,"character_end":164764,"quote":"section 14","quote_sha256":"08f7a8a4682568290ae926f9bd51a12af708181b5c3c0dfc1cc2a327b2aed248","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164584,"character_end":164994,"quote":"\r\n \r\n \r\n \r\n \r\n \r\n \r\n                                           \r\n409 Section 27 substituted by the Finance Ordinance, 2000. \r\n410 Substituted for words and figure “under section 14” by sales tax (Amendments) Ordinance, 2000, dated September 05, 2000. \r\n411 Words “or enrolled” omitted by Finance Act, 2004. \r\n412 Substituted for “Collector” by Finance Act, 2010 \r\n413 Section 28 substituted by Finance Act, 199","quote_sha256":"8174e91f9b6ac1e1bec1c3742a1b43d10ef492c42ded74b8bde74e98c2d6aa22","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3e84e1a0ba110bb5aee3","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"28","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164032,"character_end":164313,"quote":"413[28. Final Return. – If a person applies for de -registration in terms of \r\nsection 21, he shall before such de -registration, furnish a final return to the \r\n414[commissioner] in the specified form in such manner and at such time as directed \r\nby the 415[commissioner]]. \r\n \r\n ","quote_sha256":"7125d5c2f3e3dba8a4be2c66c958cec6984f8af62eb8699acdeafba76de094bb","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-28-164032","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164952,"character_end":164962,"quote":"Section 28","quote_sha256":"f173427ddbe68d5527d19e123699e87926dd2a33ec056d3c0488859844d33ca4","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164782,"character_end":165192,"quote":"endments) Ordinance, 2000, dated September 05, 2000. \r\n411 Words “or enrolled” omitted by Finance Act, 2004. \r\n412 Substituted for “Collector” by Finance Act, 2010 \r\n413 Section 28 substituted by Finance Act, 1996. \r\n414 Substituted for “Collector” by Finance Act, 2010 \r\n415 Substituted for “Collector” by Finance Act, 2010 \r\n416 Words inserted by Finance Act, 1996. \r\nSales Tax Act, 1990 \r\n \r\n 61   \r\n \r\nChap","quote_sha256":"54143f98c3d1aab064dccc57757753b8a333ba8d42d0d6a979e93793fc5eeb6f","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-174ec3b95d229468e788","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":165270,"character_end":165590,"quote":"418[30. Appointment of Authorities.– (1) For the purposes of this Act, the \r\nBoard may,  appoint in relation to any area, person or class of persons, any person \r\nto be – \r\n \r\n (a) a chief commissioner of Inland Revenue; \r\n   \r\n (b) a commissioner of Inland Revenue ; \r\n    \r\n (c)  a commissioner of Inland Revenue (Appe","quote_sha256":"a87cf6bc031e78d2de1326ce55fc7630471f6efac08759d23913ab670dcd97bc","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30-165270","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":166600,"character_end":166610,"quote":"Section 30","quote_sha256":"da58b760ac2345b1e32876f29bdb5d9f2ce6ccef8fc1705b773a4a2a73badb84","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":166430,"character_end":166840,"quote":"17 Any reference to the “Sales Tax Officer” shall be construe as reference to an “Officer of “Inland Revenue” by virtue of section 72 of the Sales Tax \r\nAct, 1990. \r\n418 Section 30 substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment w as made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. III of 2010, Published in the Gazette of Pakistan Extraordinary Part I at p","quote_sha256":"39ffae4771708b8a78b12a60142ae379d8f25d6c249120bdaa99f3b28295446f","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b91c1874aafbbbae1b30","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":165270,"character_end":165590,"quote":"418[30. Appointment of Authorities.– (1) For the purposes of this Act, the \r\nBoard may,  appoint in relation to any area, person or class of persons, any person \r\nto be – \r\n \r\n (a) a chief commissioner of Inland Revenue; \r\n   \r\n (b) a commissioner of Inland Revenue ; \r\n    \r\n (c)  a commissioner of Inland Revenue (Appe","quote_sha256":"a87cf6bc031e78d2de1326ce55fc7630471f6efac08759d23913ab670dcd97bc","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30-165270","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169432,"character_end":169442,"quote":"section 30","quote_sha256":"404a55fe362c2779b54e49034807d80ab1b776e803bf1909b348e2d30dc72502","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169262,"character_end":169672,"quote":"ial Gazette,– \r\n \r\n (a) specify the functions and jurisdiction of the Directorate General and \r\nits officers; and \r\n \r\n (b) confer the powers of authorities specified in section 30 upon the \r\nDirectorate General and its officers.] \r\n \r\n          430[30AB. Tax Fraud Investigation Wing Inland Revenue. – (1) There \r\nshall be established a wing to be known as Tax Fraud Investigation Wing -Inland \r\nRevenue.  \r\n ","quote_sha256":"f6b81cd079021497d8431fabf6ae9c2872a23f6ad61ca81ea5f8a03f63644307","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c0a7ab0b5e4c96c731bb","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":168826,"character_end":169146,"quote":"428[30A. Directorate General (Intelligence and Investigation), Inland \r\nRevenue.–(1) The Directorate General (Intelligence and Inves tigation) Inland \r\nRevenue shall consist of a Director General and as many Directors, Additional \r\nDirectors, Deputy Directors and Assistant Directors and such other officers as the \r\nBoa","quote_sha256":"8b7959fefa10afe827634aba6c245459f52652d9fbd531a134a94707d8d5ba3b","reader_fragment":"p-167237-168978-2a1be5b38c6dd6c5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-167237-168978-2a1be5b38c6dd6c5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30a-168826","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169997,"character_end":170008,"quote":"Section 30A","quote_sha256":"e84e736139f33646855a1bdea0aa0ff85915c2d9dc5e93e76e14d4c9c7a7f6f9","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169827,"character_end":170238,"quote":" 2017 \r\n425 Comma and words inserted by Finance Act, 2011. \r\n426 Expression inserted through Finance Act, 2017 \r\n427 Comma and words inserted by Finance Act, 2011. \r\n428 Section 30A substituted by Finance Act, 2018. \r\n429 Substituted for the word “post” through Finance Act, 2019. \r\n430 New section inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 63   \r\n \r\n \r\n(2)  The functions of the tax fraud Inve","quote_sha256":"430dfb17da0643fdc46d12cafcfd9cc7bc7b600e60473bfb18a66b094222cf36","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f9b2cd5b99cb2b417df9","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":165270,"character_end":165590,"quote":"418[30. Appointment of Authorities.– (1) For the purposes of this Act, the \r\nBoard may,  appoint in relation to any area, person or class of persons, any person \r\nto be – \r\n \r\n (a) a chief commissioner of Inland Revenue; \r\n   \r\n (b) a commissioner of Inland Revenue ; \r\n    \r\n (c)  a commissioner of Inland Revenue (Appe","quote_sha256":"a87cf6bc031e78d2de1326ce55fc7630471f6efac08759d23913ab670dcd97bc","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30-165270","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":171441,"character_end":171451,"quote":"section 30","quote_sha256":"404a55fe362c2779b54e49034807d80ab1b776e803bf1909b348e2d30dc72502","reader_fragment":"p-170754-172549-2a57f4f9dea7c226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-170754-172549-2a57f4f9dea7c226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":171271,"character_end":171681,"quote":"ions and jurisdiction of the Tax Fraud \r\nInvestigation Wing Inland Revenue and its Units and its \r\nofficers; and  \r\n \r\n(b)  confer the powers of authorities specified in section 30 \r\nupon the tax fraud Investigation Wing Inland Revenue \r\nand its officers at clause (a) of sub-section 4.  \r\n \r\n (6)  Nothing contained in this section shall prevent the authorities \r\nappointed under section 3 0 or any other auth","quote_sha256":"163ac7fa8155162ac38fce2cd4ddc36bdee0d1bcf3ecbfe757de9c5a41138722","reader_fragment":"p-170754-172549-2a57f4f9dea7c226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-170754-172549-2a57f4f9dea7c226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7f807b7da90e25cfb871","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83267,"character_end":83287,"quote":" 4. Zero rating. –  ","quote_sha256":"7aa191f4aabd56ab1cba7e65920d10506150deb54df52cebdd327ac566ebace1","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-82727-84500-6e8f6168226434bb","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":171547,"character_end":171556,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-170754-172549-2a57f4f9dea7c226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-170754-172549-2a57f4f9dea7c226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":171377,"character_end":171786,"quote":"s; and  \r\n \r\n(b)  confer the powers of authorities specified in section 30 \r\nupon the tax fraud Investigation Wing Inland Revenue \r\nand its officers at clause (a) of sub-section 4.  \r\n \r\n (6)  Nothing contained in this section shall prevent the authorities \r\nappointed under section 3 0 or any other authority or officer conferred with the \r\npower and functions of authorities appointed under section 30 from ","quote_sha256":"4fb2083d5892a2da8c82a0e800b98b687772b073a56f87340f7dfecf6db646f9","reader_fragment":"p-170754-172549-2a57f4f9dea7c226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-170754-172549-2a57f4f9dea7c226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-d750d7a60c4edcf29a91","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":171652,"character_end":171661,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-170754-172549-2a57f4f9dea7c226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-170754-172549-2a57f4f9dea7c226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":171482,"character_end":171891,"quote":"tion Wing Inland Revenue \r\nand its officers at clause (a) of sub-section 4.  \r\n \r\n (6)  Nothing contained in this section shall prevent the authorities \r\nappointed under section 3 0 or any other authority or officer conferred with the \r\npower and functions of authorities appointed under section 30 from conducting \r\ninvestigation and prosecution proceedings under Chapter-VII of the Act.] \r\n \r\n 431[30B. Dire","quote_sha256":"ea997e083f69b19158ffed2ac856e718918a0a6c3d38df94763c22a4562434cc","reader_fragment":"p-170754-172549-2a57f4f9dea7c226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-170754-172549-2a57f4f9dea7c226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-638caeac965429305506","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":165270,"character_end":165590,"quote":"418[30. Appointment of Authorities.– (1) For the purposes of this Act, the \r\nBoard may,  appoint in relation to any area, person or class of persons, any person \r\nto be – \r\n \r\n (a) a chief commissioner of Inland Revenue; \r\n   \r\n (b) a commissioner of Inland Revenue ; \r\n    \r\n (c)  a commissioner of Inland Revenue (Appe","quote_sha256":"a87cf6bc031e78d2de1326ce55fc7630471f6efac08759d23913ab670dcd97bc","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30-165270","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":171770,"character_end":171780,"quote":"section 30","quote_sha256":"404a55fe362c2779b54e49034807d80ab1b776e803bf1909b348e2d30dc72502","reader_fragment":"p-170754-172549-2a57f4f9dea7c226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-170754-172549-2a57f4f9dea7c226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":171600,"character_end":172010,"quote":"ion shall prevent the authorities \r\nappointed under section 3 0 or any other authority or officer conferred with the \r\npower and functions of authorities appointed under section 30 from conducting \r\ninvestigation and prosecution proceedings under Chapter-VII of the Act.] \r\n \r\n 431[30B. Directorate General 432[...] Internal Audit.– The Directorate \r\nGeneral 2[...] Internal Audit shall consist of a Director G","quote_sha256":"808887bb191775916c1986f53439e789958a30234448860b1507599afe7ce339","reader_fragment":"p-170754-172549-2a57f4f9dea7c226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-170754-172549-2a57f4f9dea7c226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9d99feffc7436785b276","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":171878,"character_end":172198,"quote":"431[30B. Directorate General 432[...] Internal Audit.– The Directorate \r\nGeneral 2[...] Internal Audit shall consist of a Director General and as many \r\nDirectors, Additional Directors, Deputy Directors and Assistant Directors and such \r\nother officers as the Board, may by notification in the official Gazette, appoint.","quote_sha256":"95a18ad8f8ff959ffc0fedae5c35b5769b17625c6c9687e8ca0f60ee4fa8d3dc","reader_fragment":"p-170754-172549-2a57f4f9dea7c226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-170754-172549-2a57f4f9dea7c226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30b-171878","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":172253,"character_end":172264,"quote":"Section 30B","quote_sha256":"5ae31796801980d25d03a0f3ac9e5a68662739869f7d2969186293a5b5880b3d","reader_fragment":"p-170754-172549-2a57f4f9dea7c226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-170754-172549-2a57f4f9dea7c226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":172083,"character_end":172494,"quote":"d Assistant Directors and such \r\nother officers as the Board, may by notification in the official Gazette, appoint. \r\n \r\n                                           \r\n431 Section 30B inserted by Finance Act, 2005. \r\n432 Words “of inspection and” omitted by Finance Act, 2007. \r\nSales Tax Act, 1990 \r\n \r\n 64   \r\n \r\n 433[30C. 434[Inland Revenue Services Academy].--The 435[Inland Revenue \r\nServices Academy] shall ","quote_sha256":"b7ff6dba86bd78131b757977213ad5f46ce707c1ff52067fcfa6bb5aa17bb669","reader_fragment":"p-170754-172549-2a57f4f9dea7c226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-170754-172549-2a57f4f9dea7c226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b577ee4f33a54daf8e40","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":165270,"character_end":165590,"quote":"418[30. Appointment of Authorities.– (1) For the purposes of this Act, the \r\nBoard may,  appoint in relation to any area, person or class of persons, any person \r\nto be – \r\n \r\n (a) a chief commissioner of Inland Revenue; \r\n   \r\n (b) a commissioner of Inland Revenue ; \r\n    \r\n (c)  a commissioner of Inland Revenue (Appe","quote_sha256":"a87cf6bc031e78d2de1326ce55fc7630471f6efac08759d23913ab670dcd97bc","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30-165270","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":174867,"character_end":174879,"quote":"section \r\n30","quote_sha256":"566515c64f2f1fbea8c5eb95fe1b7df4cbc0c36d07e25ff4daee3a9cb1021ae7","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":174697,"character_end":175109,"quote":"s specified in the preceding sections and their officers \r\nby notification in the official Gazette.] \r\n \r\n 31. Powers.– An officer of 443[Inland Revenue] appointed under section \r\n30 shall exercise such powers and discharge such duties as are conferred or \r\n                                           \r\n433 Section 30C inserted by Finance Act, 2005. \r\n434 Marginal heading substituted by Finance Act, 2022. \r\n435","quote_sha256":"fbb6ec9c3f66349dffab38bdc0b6ce0442d280aac82c5d27bfe0047a88c9ba81","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-89421bdfedc0835fad32","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30C","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175004,"character_end":175015,"quote":"Section 30C","quote_sha256":"de1176a0d79bdffca71901226b1c326eb4c85b70333501ec43ed27c11b13c618","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":174834,"character_end":175245,"quote":"[Inland Revenue] appointed under section \r\n30 shall exercise such powers and discharge such duties as are conferred or \r\n                                           \r\n433 Section 30C inserted by Finance Act, 2005. \r\n434 Marginal heading substituted by Finance Act, 2022. \r\n435 Words substituted by Finance Act, 2022. \r\n436 Section 30CA substituted by Finance Act, 2023 \r\n437 Section 30D inserted by Finance Act, ","quote_sha256":"f4288b92307f82d724dbb157d878c4ce52f3a502867413fb007bdf221b0e2707","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-84f5f3235589b9c098dc","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30C","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175156,"character_end":175167,"quote":"Section 30C","quote_sha256":"de1176a0d79bdffca71901226b1c326eb4c85b70333501ec43ed27c11b13c618","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":174986,"character_end":175397,"quote":"            \r\n433 Section 30C inserted by Finance Act, 2005. \r\n434 Marginal heading substituted by Finance Act, 2022. \r\n435 Words substituted by Finance Act, 2022. \r\n436 Section 30CA substituted by Finance Act, 2023 \r\n437 Section 30D inserted by Finance Act, 2005. \r\n438 Words “and Post Clearance Audit” omitted by Finance Act, 2007. \r\n439 Section 30DD inserted by Finance Act, 2007. \r\n440 New section 30DDD add","quote_sha256":"00410fe9e57ac61df65c6d4d853124ba9988219d410d6a22a6709592ad5fa046","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-add00cb37c182748c89e","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175208,"character_end":175219,"quote":"Section 30D","quote_sha256":"1ffbebc630bac9f901cccbdb77783b805c88b0890db854115f5c02e0c3e3546a","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175038,"character_end":175449,"quote":"t, 2005. \r\n434 Marginal heading substituted by Finance Act, 2022. \r\n435 Words substituted by Finance Act, 2022. \r\n436 Section 30CA substituted by Finance Act, 2023 \r\n437 Section 30D inserted by Finance Act, 2005. \r\n438 Words “and Post Clearance Audit” omitted by Finance Act, 2007. \r\n439 Section 30DD inserted by Finance Act, 2007. \r\n440 New section 30DDD added through Finance Act, 2016. \r\n441 New section 30DD","quote_sha256":"f62873bf1bf859f84353deb9bc90ecc1d7573b0f908f4ea152b59de3cd3be624","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-8616ce33f8f58aec83e1","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175326,"character_end":175337,"quote":"Section 30D","quote_sha256":"1ffbebc630bac9f901cccbdb77783b805c88b0890db854115f5c02e0c3e3546a","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175156,"character_end":175567,"quote":"Section 30CA substituted by Finance Act, 2023 \r\n437 Section 30D inserted by Finance Act, 2005. \r\n438 Words “and Post Clearance Audit” omitted by Finance Act, 2007. \r\n439 Section 30DD inserted by Finance Act, 2007. \r\n440 New section 30DDD added through Finance Act, 2016. \r\n441 New section 30DDDA added through Tax Laws (Amendment) Act, 2024. \r\n442 Section 30E inserted by Finance Act, 2005. \r\n443 Substituted fo","quote_sha256":"162bf550401eaf1f6ba5ece3e3528c3e06c0d610c0eceb1bf941437510b08347","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-3ef473e6ed158f12b410","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175380,"character_end":175391,"quote":"section 30D","quote_sha256":"121825bd5335d1b7124191e01309bf399caaa6397212fce7176717bc5d7d449c","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175210,"character_end":175621,"quote":"ction 30D inserted by Finance Act, 2005. \r\n438 Words “and Post Clearance Audit” omitted by Finance Act, 2007. \r\n439 Section 30DD inserted by Finance Act, 2007. \r\n440 New section 30DDD added through Finance Act, 2016. \r\n441 New section 30DDDA added through Tax Laws (Amendment) Act, 2024. \r\n442 Section 30E inserted by Finance Act, 2005. \r\n443 Substituted for “sales tax” by Finance Act, 2010 w.e.f June 5, 2010,","quote_sha256":"0a39f9566407e92c37297cfee1cb2c1d3a3bab8969effeb5fd86f5ff1f5ee499","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-b95c56f5fdbfb2bbc3ab","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175437,"character_end":175448,"quote":"section 30D","quote_sha256":"121825bd5335d1b7124191e01309bf399caaa6397212fce7176717bc5d7d449c","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175267,"character_end":175678,"quote":" Post Clearance Audit” omitted by Finance Act, 2007. \r\n439 Section 30DD inserted by Finance Act, 2007. \r\n440 New section 30DDD added through Finance Act, 2016. \r\n441 New section 30DDDA added through Tax Laws (Amendment) Act, 2024. \r\n442 Section 30E inserted by Finance Act, 2005. \r\n443 Substituted for “sales tax” by Finance Act, 2010 w.e.f June 5, 2010, the same amendment was made by Finance (Amendment) Ordin","quote_sha256":"3ea9f5daae1904cdd82a4f475734798215ee0ff33447ae42e25c143c20f6ac10","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-2aaad098024c75bb95b5","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30E","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":174508,"character_end":174804,"quote":"442[30E. Powers and Functions of Directorate, etc. – The Board may, by \r\nnotification in the official Gazette, specify the functions, jurisdiction and powers \r\nof the Directorates General as specified in the preceding sections and their officers \r\nby notification in the official Gazette.] \r\n \r\n ","quote_sha256":"3d1c2dc122320da8fbf1472a7b0b343d403ed72248324fddf505e672b4e14aa2","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30e-174508","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175504,"character_end":175515,"quote":"Section 30E","quote_sha256":"b4dcec53518345107c8e34f60749b359f16456169cad8b215133ddf9828597bb","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175334,"character_end":175745,"quote":"30DD inserted by Finance Act, 2007. \r\n440 New section 30DDD added through Finance Act, 2016. \r\n441 New section 30DDDA added through Tax Laws (Amendment) Act, 2024. \r\n442 Section 30E inserted by Finance Act, 2005. \r\n443 Substituted for “sales tax” by Finance Act, 2010 w.e.f June 5, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No.III of 2010, dated Februa","quote_sha256":"1b465712b711d8b193d4e41d8e0dd6a9072b67c0cace96ac907606b77d048a41","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0daabaa356339584f72c","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"32","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":176299,"character_end":176619,"quote":"444[32. Delegation of powers. – 445[(1)  The Board or the Chief \r\nCommissioner, with the approval of the Board, may, by an order and subject to \r\nsuch limitations or conditions as may be specified therein, empower by name or \r\ndesignation – \r\n \r\n  [(a) any Additional Commissioner Inland Revenue or Deputy \r\nCommissioner","quote_sha256":"9851aee51fe48de5a206b9f150d07dbf3f207058038bb852b88542eeb0b37aef","reader_fragment":"p-176053-177736-1def23e83b60bf91","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-176053-177736-1def23e83b60bf91","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-32-176299","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":177958,"character_end":177968,"quote":"Section 32","quote_sha256":"55c698d1d12b8892aa8f2a816436ff933cc7ca3bb0e36e7e97a1774faa022768","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":177788,"character_end":178198,"quote":"Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n444 Section 32 substituted by Finance Act, 1996. \r\n445 Sub Section (1) substituted by Finance Act, 2010 w.e.f. June 5, 2010. Earlier clause (a) to (d) substituted by Finance (2) omitted by the Finance Act, \r\n2010 \r\n446 Sub Section (2) omitted b","quote_sha256":"dcb2e08bea64985724846dd5adbeaf725c6537547465302f6794b36ba20f7b38","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-42f6f7976fa1b8337dc1","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"32A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":178229,"character_end":178240,"quote":"Section 32A","quote_sha256":"d3c80a048a131cece79e824dfe832eadc6b5b90bf7bea07b4cbf36324d3c470b","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":178059,"character_end":178470,"quote":".e.f. June 5, 2010. Earlier clause (a) to (d) substituted by Finance (2) omitted by the Finance Act, \r\n2010 \r\n446 Sub Section (2) omitted by the Finance Act, 2010. \r\n447 Section 32A inserted by Finance Act, 1998. \r\n448 Substituted for the words “Special Audit by Chartered Accountants or Cost Accountants” by Finance Act, 2015 \r\n449 Substituted for sub-section (1) by Finance Act, 2015 \r\nSales Tax Act, 1990 \r\n ","quote_sha256":"5cad3f69e523ae04f254ee6afcfcb9ee5c62f0b8e3ab10217db5db0bc8e6e1f8","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-9a507e8f0a444eefef7d","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":165270,"character_end":165590,"quote":"418[30. Appointment of Authorities.– (1) For the purposes of this Act, the \r\nBoard may,  appoint in relation to any area, person or class of persons, any person \r\nto be – \r\n \r\n (a) a chief commissioner of Inland Revenue; \r\n   \r\n (b) a commissioner of Inland Revenue ; \r\n    \r\n (c)  a commissioner of Inland Revenue (Appe","quote_sha256":"a87cf6bc031e78d2de1326ce55fc7630471f6efac08759d23913ab670dcd97bc","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30-165270","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":179216,"character_end":179226,"quote":"section 30","quote_sha256":"404a55fe362c2779b54e49034807d80ab1b776e803bf1909b348e2d30dc72502","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":179046,"character_end":179456,"quote":"y provincial administrations of sales tax on \r\nservices.] \r\n \r\n (2) Notwithstanding that records of a registered person have been \r\naudited by an officer appointed under section 30, the Board or a 450[Commissioner] \r\nmay direct 451[special audit panel] appointed under sub -section (1) to audit the \r\nrecords of any registered person. \r\n \r\n (3) 452[Every member of special audit panel] appointed under sub -\r\ns","quote_sha256":"8ad578ff236857b64be28275b2b356c6d9b8ab27cd13363acd7756e865624838","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-63126e812f2e9e9be797","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"32","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":176299,"character_end":176619,"quote":"444[32. Delegation of powers. – 445[(1)  The Board or the Chief \r\nCommissioner, with the approval of the Board, may, by an order and subject to \r\nsuch limitations or conditions as may be specified therein, empower by name or \r\ndesignation – \r\n \r\n  [(a) any Additional Commissioner Inland Revenue or Deputy \r\nCommissioner","quote_sha256":"9851aee51fe48de5a206b9f150d07dbf3f207058038bb852b88542eeb0b37aef","reader_fragment":"p-176053-177736-1def23e83b60bf91","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-176053-177736-1def23e83b60bf91","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-32-176299","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":181663,"character_end":181673,"quote":"Section 32","quote_sha256":"55c698d1d12b8892aa8f2a816436ff933cc7ca3bb0e36e7e97a1774faa022768","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":181493,"character_end":181903,"quote":"tober 28, 2009, published in the \r\nGazette of Pakistan Extraordinary Part-I at Pages 229 to 259. \r\n454 Sub-sections (4), (5) and (6) inserted by Finance Act, 2015. \r\n455 Section 32 AA omitted by Finance Act, 2008, earlier it was inserted by Tax Laws Amendment Ordinance, 2000, dated may 24, 2000. \r\n456 Section 32B inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 67   \r\n \r\n \r\n(2) The Board may appoin","quote_sha256":"4c3649ded6d9f4793be1668d277bb1a44de2706299eb76877798689eed1d8605","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4d855b82275be44912c0","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"32B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":181796,"character_end":181807,"quote":"Section 32B","quote_sha256":"b14c108669e4734aa58bdcb5a503c44f65a48a67b1c0c7155a53d5cd811c968f","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":181626,"character_end":182037,"quote":"inserted by Finance Act, 2015. \r\n455 Section 32 AA omitted by Finance Act, 2008, earlier it was inserted by Tax Laws Amendment Ordinance, 2000, dated may 24, 2000. \r\n456 Section 32B inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 67   \r\n \r\n \r\n(2) The Board may appoint as many auditors as it may deem fit, through direct \r\nengagement or through a third party including a pay roll firm for the purposes","quote_sha256":"573f65604b49932975695cc536edfd9b475914b48567cd854f13726415d672c2","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-ecdcdc16190605714b66","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":165270,"character_end":165590,"quote":"418[30. Appointment of Authorities.– (1) For the purposes of this Act, the \r\nBoard may,  appoint in relation to any area, person or class of persons, any person \r\nto be – \r\n \r\n (a) a chief commissioner of Inland Revenue; \r\n   \r\n (b) a commissioner of Inland Revenue ; \r\n    \r\n (c)  a commissioner of Inland Revenue (Appe","quote_sha256":"a87cf6bc031e78d2de1326ce55fc7630471f6efac08759d23913ab670dcd97bc","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30-165270","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":182185,"character_end":182195,"quote":"section 30","quote_sha256":"404a55fe362c2779b54e49034807d80ab1b776e803bf1909b348e2d30dc72502","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":182015,"character_end":182425,"quote":" firm for the purposes of \r\nthis Act, and confer such powers as may be deemed necessary to assist the \r\nauthorities mentioned in clauses (a) to (f) of sub-section (1) of section 30 of this \r\nAct and clauses (a) to (f) of sub-section (1) of section 29 of the Federal Excise \r\nAct, 2005, as per the terms, conditions, limitations and restrictions as may be \r\nprescribed. \r\n \r\nChapter-VII \r\n \r\n457[OFFENCES, PENAL","quote_sha256":"8c71b97958d968a2571cbbee1f56c0e23531574fc432487a0e6848d32e2bb1d7","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a856f9f71c163d324cbc","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"33","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":182452,"character_end":182772,"quote":"[33. Offences, Penalties and Punishment.– 458[...] Whoever commits \r\nany offence described in column (1) of the Table below shall, in addition to and \r\nnot in derogation of any punishment to which he may be liable under any other \r\nlaw, be liable to the penalty mentioned against that offence in column (2) thereof: \r\n– ","quote_sha256":"636a39f3b52d81dfa084639537c84b66f756d37d1a941ac0758a367691c7a005","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-33-182452","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":183632,"character_end":183642,"quote":"section 33","quote_sha256":"9f5975fe9731647a19e175fca38ccb570c6227fa0e82d503977fbf8c00dbf773","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":183462,"character_end":183872,"quote":"                                           \r\n457 Marginal heading substituted by Finance Act, 2025. \r\n458 Bracket and figure “one” omitted by Finance Act, 2008. \r\n459 In section 33, in the Table, in column (2), after the expression “Penalties”, the expression “and Punishment” inserted by Finance Act, 2025. \r\n460 Substituted for the word “five” by Finance Act, 2019.. \r\n461 Substituted for the word “fifteen” ","quote_sha256":"a4d9336071f8645250c9f18671ed4c56c95026d066b6eaa4cd82b52e0969b259","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4a932aa3e274f7f34c94","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":145283,"character_end":145603,"quote":"376[25.  Audit of sales tax affairs .– (1) The Commissioner on the basis of \r\nreasons to be recorded in writing, may direct the officer of Inland Revenue not \r\nbelow the rank of Assistant Commissioner to conduct audit of sales tax affairs of \r\nany registered person and issue a notice to such register ed person intimati","quote_sha256":"41e0b083e6c9e77d665dc768a9a7dd59103a7862343a2c06918402a7480eeaf7","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-25-145283","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":188507,"character_end":188517,"quote":"section 25","quote_sha256":"1b1607c018251117e66ef48ad6b62790e5ec00f322ceb5d80dd9fd235c0da7b9","reader_fragment":"p-188347-190146-a0e006ebd917e4cb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-188347-190146-a0e006ebd917e4cb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":188337,"character_end":188747,"quote":" of tax \r\ninvolved, whichever is higher. \r\n22 and 24 \r\n9. Where a registered \r\nperson who, without \r\nany reasonable cause, \r\nin non compliance with \r\nthe provisions of \r\nsection 25, – – \r\n \r\n(a) fails to produce the \r\nrecord on receipt of \r\nfirst notice; \r\n \r\n(b) fails  to produce the \r\nrecord on receipt of \r\nsecond notice; and \r\n \r\n(c) fails to produce the \r\nrecord on receipt of \r\nthird notice.  \r\n \r\nsuch ","quote_sha256":"2866c31bb28c9586a79f6464c355d60c1c953f7b182eb2d9f6cd9e02c5d9ab88","reader_fragment":"p-186555-188347-831c41327da97157","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-186555-188347-831c41327da97157","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fafd7f8c67a616d20bed","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"26","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203931,"character_end":204251,"quote":"26.   Any person, being a \r\nmanufacturer or \r\nimporter of an item \r\nwhich is subject to \r\ntax on the basis of \r\nretail price, who \r\nfails to print the \r\nretail price in the \r\nmanner as \r\nstipulated under \r\nthe Act.  \r\nSuch person shall pay a penalty \r\nof ten thousand rupees or fi ve \r\nper cent  of the amount of tax \r\ni","quote_sha256":"7aa47ad2ba2391e9a051c4d1d76ea4a5ba729147415c444a95f10aa8917b02c6","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-26-203931","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":189084,"character_end":189094,"quote":"section 26","quote_sha256":"0bbd0752a8b03104152794c5f1de2e8d3ea8ad4a65eea77b3ef966b89e920a2f","reader_fragment":"p-188347-190146-a0e006ebd917e4cb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-188347-190146-a0e006ebd917e4cb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":188914,"character_end":189324,"quote":"y thousand rupees. \r\n \r\n25 \r\n10. Any person who fails \r\nto furnish the \r\ninformation required \r\nby the Board through \r\na notification issued \r\nunder sub-section (5) \r\nof section 26. \r\nSuch person shall pay a penalty \r\nof ten thousand rupees. \r\n \r\n26 \r\nSales Tax Act, 1990 \r\n \r\n 71   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\n11. 466[Omi","quote_sha256":"3607f532090c957c6d29fd5f9dbd6f860eedb840dc9f4544787849dbb4a4750c","reader_fragment":"p-188347-190146-a0e006ebd917e4cb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-188347-190146-a0e006ebd917e4cb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-debe90a79afcc78ede8e","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":145283,"character_end":145603,"quote":"376[25.  Audit of sales tax affairs .– (1) The Commissioner on the basis of \r\nreasons to be recorded in writing, may direct the officer of Inland Revenue not \r\nbelow the rank of Assistant Commissioner to conduct audit of sales tax affairs of \r\nany registered person and issue a notice to such register ed person intimati","quote_sha256":"41e0b083e6c9e77d665dc768a9a7dd59103a7862343a2c06918402a7480eeaf7","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-25-145283","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":189639,"character_end":189649,"quote":"section 25","quote_sha256":"1b1607c018251117e66ef48ad6b62790e5ec00f322ceb5d80dd9fd235c0da7b9","reader_fragment":"p-188347-190146-a0e006ebd917e4cb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-188347-190146-a0e006ebd917e4cb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":189469,"character_end":189879,"quote":"o any other \r\nplace where records \r\nare kept, or \r\notherwise refuses \r\naccess to the stocks, \r\naccounts or records \r\nor fails to present the \r\nsame when required \r\nunder section 25, 38 \r\n467[38A or 40B]. \r\nSuch person shall pay a penalty \r\nof twenty five thousand rupees \r\nor one hundred per cent of the \r\namount of tax involved, \r\nwhichever is higher. 468[Without \r\nprejudice to above, he shall also \r\nbe liab","quote_sha256":"522b65b12e9a49919b8b27b6cca6281957f55052a07894e6ff84615f8b96ba84","reader_fragment":"p-188347-190146-a0e006ebd917e4cb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-188347-190146-a0e006ebd917e4cb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-943ac3a6e85a7c07a588","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20200,"character_end":20520,"quote":"7[2.  Definitions.― In this Act, unless there is anything repugnant in the \r\nsubject or context,-- \r\n \r\n 8[“(1) “abettor” means a person who intentionally abets or connives in tax \r\nfraud as defined in clause (37) of section 2 or in the commission of any offence \r\nwarranting prosecution under this Act, and includes a p","quote_sha256":"02015c4dc18116a3c1e0e559d28c517ab358241d0eb247404a9b187c5f61126b","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-2-20200","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":190310,"character_end":190319,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":190140,"character_end":190549,"quote":"0B] \r\n \r\n \r\n47113. (i) Any person \r\nwho commits or, causes \r\nto commit   tax fraud as \r\ndefined under sub -\r\nclauses (a), (b), (c), (d), \r\n(e) or (f) of clause (37) \r\nof section 2. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n (ii) Any person who \r\ncommits or, causes to \r\ncommit   tax fraud as \r\n(i) Such person shall be \r\nliable, upon conviction by \r\na Special Judge, to \r\nimprisonment for a term \r\nwhich may extend upto","quote_sha256":"1496b824ce4cbf2766e8de3fd246c25ba335ee8184d04866d8ba202e65c936d4","reader_fragment":"p-188347-190146-a0e006ebd917e4cb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-188347-190146-a0e006ebd917e4cb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c1b1c5cb408767419ad8","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"37B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":218157,"character_end":218214,"quote":"  37B. Procedure to be followed on arrest of a person. - ","quote_sha256":"324e2263f27c8b9a8c702481259ad63dc803f1a846317626c06cc019103f70c5","reader_fragment":"p-216614-218399-4bf858ad0aef5c62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-216614-218399-4bf858ad0aef5c62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-216614-218399-4bf858ad0aef5c62","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":190747,"character_end":190760,"quote":"section \r\n37B","quote_sha256":"d7d6c058c39e20217a947c034096e091e19b416342f9d21db75b744cd1aa9dcd","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":190577,"character_end":190990,"quote":"\nshall also be liable to pay \r\nthe amount equal to the \r\nloss of tax caused as \r\nconfirmed by the Special \r\nJudge from such amount \r\nreported under sub \r\nsection (11) of section \r\n37B, including one \r\nhundred percent penalty \r\nof tax loss and default \r\nsurcharge under section \r\n34 of the Act. \r\n \r\n2(37) \r\n                                           \r\n466 S. No. 11, and entries relating thereto omitted by Financ","quote_sha256":"a9e67cc37a6c7a26f1f099b11616313420e63a43ac49966a9d793a58695b6230","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-646ecf60f1588d21d500","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"2","qualifier":"(ii)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20200,"character_end":20520,"quote":"7[2.  Definitions.― In this Act, unless there is anything repugnant in the \r\nsubject or context,-- \r\n \r\n 8[“(1) “abettor” means a person who intentionally abets or connives in tax \r\nfraud as defined in clause (37) of section 2 or in the commission of any offence \r\nwarranting prosecution under this Act, and includes a p","quote_sha256":"02015c4dc18116a3c1e0e559d28c517ab358241d0eb247404a9b187c5f61126b","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-2-20200","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":191503,"character_end":191519,"quote":"section 2 \r\n(ii)","quote_sha256":"9833421c0cc2914de330c69e9259566621751d3d4f6ee2e1dafda6ac02adf7df","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":191333,"character_end":191749,"quote":" 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\ndefined under sub -\r\nclauses (g), (h), (i), (j) or \r\n(k) of clause (37) of \r\nsection 2 \r\n(ii) Such person shall be liable, \r\nupon conviction by a \r\nSpecial Judge, to \r\nimprisonment for a term \r\nwhich may extend upto \r\nfive years. Such person \r\nshall also be liable to pay \r\nthe amount equal to the \r\nloss of tax caused as \r","quote_sha256":"eed1491bd232b33c22996483c62d7bc7940bd880b57e3d7bcc9d15a29b2729cb","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8fb78f7c2a026d089b79","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"37B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":218157,"character_end":218214,"quote":"  37B. Procedure to be followed on arrest of a person. - ","quote_sha256":"324e2263f27c8b9a8c702481259ad63dc803f1a846317626c06cc019103f70c5","reader_fragment":"p-216614-218399-4bf858ad0aef5c62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-216614-218399-4bf858ad0aef5c62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-216614-218399-4bf858ad0aef5c62","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":191839,"character_end":191850,"quote":"section 37B","quote_sha256":"951c46c1411ac98ed96baa37ad709fa8b67299494dab8cf0af83fde48c9e1e5f","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":191669,"character_end":192080,"quote":"\nshall also be liable to pay \r\nthe amount equal to the \r\nloss of tax caused as \r\nconfirmed by the Special \r\nJudge from such amount \r\nreported under sub section \r\n(11) of section 37B, \r\nincluding one hundred \r\npercent penalty of tax loss \r\nand default surcharge \r\nunder section 34 of the Act. \r\n47213A. Any person who \r\nabets or connives \r\nin committing \r\ntax fraud as \r\ndefined in \r\nsection 2(37) or \r\nany offen","quote_sha256":"743e7cb7a88a4084d183e9320c0156bb6827bfeeb67790a05118e20fdd643d36","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-5cd0d1a62bef2cf027bb","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"2","qualifier":"(37)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20200,"character_end":20520,"quote":"7[2.  Definitions.― In this Act, unless there is anything repugnant in the \r\nsubject or context,-- \r\n \r\n 8[“(1) “abettor” means a person who intentionally abets or connives in tax \r\nfraud as defined in clause (37) of section 2 or in the commission of any offence \r\nwarranting prosecution under this Act, and includes a p","quote_sha256":"02015c4dc18116a3c1e0e559d28c517ab358241d0eb247404a9b187c5f61126b","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-2-20200","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":192052,"character_end":192065,"quote":"section 2(37)","quote_sha256":"d50c2dd7a63accddf30f65f3ea4f93aa94f7b4c6f9fe6cb03c5f5f5f3d0b5b17","reader_fragment":"p-191932-193698-62fefba238e0ca68","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-191932-193698-62fefba238e0ca68","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":191882,"character_end":192295,"quote":"ent penalty of tax loss \r\nand default surcharge \r\nunder section 34 of the Act. \r\n47213A. Any person who \r\nabets or connives \r\nin committing \r\ntax fraud as \r\ndefined in \r\nsection 2(37) or \r\nany offence \r\nwarranting \r\nprosecution \r\nunder the Act. \r\nSuch person shall be liable, \r\nupon conviction by a Special \r\nJudge, to imprisonment for a \r\nterm which may extend to five \r\nyears or with fine which may \r\nextend to ","quote_sha256":"af5e14dd0cabb1b2c3136610f06e8da919549ddb7ee22d5c2e79ab225aa372cb","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fd424e484910e8c6a880","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"73","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318107,"character_end":318427,"quote":"702[73. Certain transactions not admissible. – (1) Notwithstanding \r\nanything contained in this Act or any other law for the time being in force, payment \r\nof the amount for a transaction exceeding value of fifty thousand rupees  703[in \r\naggregate to a single supplier in a tax period], excluding payment against a util","quote_sha256":"c72c3e958307f7fc0b46469af8275b9a0015d669927e98a0f5fd364adbc6693c","reader_fragment":"p-316837-318576-1898802814174834","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-316837-318576-1898802814174834","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-73-318107","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":193635,"character_end":193645,"quote":"section 73","quote_sha256":"704316924ec1f412c56fe6e65a7a4e024c1de808e61eebdb8f420fa44e14c3ae","reader_fragment":"p-191932-193698-62fefba238e0ca68","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-191932-193698-62fefba238e0ca68","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":193465,"character_end":193875,"quote":"ndred per cent of the \r\namount of tax involved, \r\nwhichever is higher. \r\n31 and General \r\n16. Any person who fails \r\nto make payment in \r\nthe manner \r\nprescribed under \r\nsection 73 of this \r\nAct.  \r\nSuch person shall pay a penalty \r\nof five thousand rupees or three \r\nper cent  of the amount of tax \r\ninvolved, whichever is higher. \r\n73 \r\n17. Any person who fails \r\nto fulfil any of the \r\nconditions, \r\nlimitat","quote_sha256":"7c0fc2c14da091d1630b6faad0661c8f987e047c86beaffb36aad3d43355be55","reader_fragment":"p-191932-193698-62fefba238e0ca68","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-191932-193698-62fefba238e0ca68","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c2b41849005550c57613","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"40C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":239571,"character_end":239891,"quote":"556[40C. Monitoring or Tracking by Electronic or other means. –  (1) \r\nSubject to such conditions, restrictions, and procedures, as it may being fit to \r\nimpose or specified, the Board may, by notification in the official Gazette, specify \r\nany registered person or class of registered persons or any good or class of go","quote_sha256":"9022afb674e5c08ba1d6d2a172079976ad06ce09f7ad0574f20a9df105082682","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-40c-239571","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":195896,"character_end":195907,"quote":"section 40C","quote_sha256":"8e83ccc303313c9dcae1b5513a17865e6f8635bffae3b571607eba65ebf57acf","reader_fragment":"p-195495-197258-aebd425e9231cc8d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-195495-197258-aebd425e9231cc8d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":195726,"character_end":196137,"quote":"who \r\nmanufactures, \r\npossesses, \r\ntransports, \r\ndistributes, stores \r\nor sells 483[goods \r\nor class of goods \r\nas specified by the \r\nBoard under sub -\r\nsection (1) of \r\nsection 40C] with \r\ncounterfeited tax \r\nstamps, \r\nbanderoles, \r\nstickers, labels or \r\nbarcodes or \r\nwithout tax \r\nstamps, \r\nbanderoles, \r\nstickers, labels or \r\nbarcodes \r\n \r\n(i) Such [specified goods] \r\nshall be liable to outright \r\nconfisca","quote_sha256":"fedaf442abacfdb614a7a977409a74e5ce3c53e8fecb15cbd78b4623a9dbf505","reader_fragment":"p-195495-197258-aebd425e9231cc8d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-195495-197258-aebd425e9231cc8d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e782b7c305518a96d7d0","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":199331,"character_end":199340,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-199049-200835-24ee11682829cf53","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-199049-200835-24ee11682829cf53","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":199161,"character_end":199570,"quote":"uch offence, \r\nshall be liable, upon conviction \r\nby a Special Judge, to simple \r\nimprisonment for a term which \r\nmay extend to one year, or with \r\nsub-section (9A) \r\nof section 3 and \r\nsection 40C. \r\n                                           \r\n488 Words substituted by Finance Act, 2024. \r\n489 New serial numbers “24”, “25”, “26” and “27” inserted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n","quote_sha256":"148c38b7b03a904af14f0427ca947976eb700b5cb2ac9076bf95589523b327d8","reader_fragment":"p-199049-200835-24ee11682829cf53","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-199049-200835-24ee11682829cf53","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-dfcd373f6467e1e89f0b","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"40C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":239571,"character_end":239891,"quote":"556[40C. Monitoring or Tracking by Electronic or other means. –  (1) \r\nSubject to such conditions, restrictions, and procedures, as it may being fit to \r\nimpose or specified, the Board may, by notification in the official Gazette, specify \r\nany registered person or class of registered persons or any good or class of go","quote_sha256":"9022afb674e5c08ba1d6d2a172079976ad06ce09f7ad0574f20a9df105082682","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-40c-239571","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":199347,"character_end":199358,"quote":"section 40C","quote_sha256":"8e83ccc303313c9dcae1b5513a17865e6f8635bffae3b571607eba65ebf57acf","reader_fragment":"p-199049-200835-24ee11682829cf53","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-199049-200835-24ee11682829cf53","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":199177,"character_end":199588,"quote":"hall be liable, upon conviction \r\nby a Special Judge, to simple \r\nimprisonment for a term which \r\nmay extend to one year, or with \r\nsub-section (9A) \r\nof section 3 and \r\nsection 40C. \r\n                                           \r\n488 Words substituted by Finance Act, 2024. \r\n489 New serial numbers “24”, “25”, “26” and “27” inserted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n490 Words added by","quote_sha256":"b57025255325e85f4d06578f1941fdf036ceefc7a19acdf20ee1a4f26d9b5197","reader_fragment":"p-199049-200835-24ee11682829cf53","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-199049-200835-24ee11682829cf53","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-83e549d0d0397c6a1fc6","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"40C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":239571,"character_end":239891,"quote":"556[40C. Monitoring or Tracking by Electronic or other means. –  (1) \r\nSubject to such conditions, restrictions, and procedures, as it may being fit to \r\nimpose or specified, the Board may, by notification in the official Gazette, specify \r\nany registered person or class of registered persons or any good or class of go","quote_sha256":"9022afb674e5c08ba1d6d2a172079976ad06ce09f7ad0574f20a9df105082682","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-40c-239571","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":200819,"character_end":200832,"quote":"section \r\n40C","quote_sha256":"1efdeb045e423b50ea753343453978e48e9c922a0fbd99e074f1cc3ad57b1ea0","reader_fragment":"p-199049-200835-24ee11682829cf53","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-199049-200835-24ee11682829cf53","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":200649,"character_end":201062,"quote":"alty as \r\naforesaid, his business premises \r\n494[shall be liable to be sealed by \r\nan officer of Inland Revenue in \r\nthe manner as may be \r\nprescribed.] \r\n \r\n \r\n495[***] section \r\n40C \r\n496[25A A person \r\nrequired to \r\nintegrate his \r\nbusiness as \r\nstipulated under \r\n497[section 23], \r\n498[or sub -section \r\n(4) of section \r\n40C,]  who fails to \r\nget himself \r\nregistered under \r\nSuch person shall be liable to \r","quote_sha256":"bbe743685f39c4a29037083198e80dd61b9c9660ddacf0253fe2361ce35fc587","reader_fragment":"p-199049-200835-24ee11682829cf53","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-199049-200835-24ee11682829cf53","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3477b15092896b39d2ab","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":140477,"character_end":140497,"quote":" 23. Tax Invoices.– ","quote_sha256":"fb63e46fd5f5974aac121be1b2b6f337c7e44398a18a06aa81254cbc39a4b223","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-139083-140858-9660e0af3554497e","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":200921,"character_end":200931,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":200751,"character_end":201161,"quote":"d Revenue in \r\nthe manner as may be \r\nprescribed.] \r\n \r\n \r\n495[***] section \r\n40C \r\n496[25A A person \r\nrequired to \r\nintegrate his \r\nbusiness as \r\nstipulated under \r\n497[section 23], \r\n498[or sub -section \r\n(4) of section \r\n40C,]  who fails to \r\nget himself \r\nregistered under \r\nSuch person shall be liable to \r\npay: \r\n(i) penalty of five hundred \r\nthousand rupees for first \r\ndefault; \r\n(ii) penalty of one mi","quote_sha256":"f6f12a8c00f18926ec8bc9007a1d54f005a1987a101b8f44236e26c7d3059bf3","reader_fragment":"p-199049-200835-24ee11682829cf53","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-199049-200835-24ee11682829cf53","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-4232b259c14a18253c4a","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"40C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":239571,"character_end":239891,"quote":"556[40C. Monitoring or Tracking by Electronic or other means. –  (1) \r\nSubject to such conditions, restrictions, and procedures, as it may being fit to \r\nimpose or specified, the Board may, by notification in the official Gazette, specify \r\nany registered person or class of registered persons or any good or class of go","quote_sha256":"9022afb674e5c08ba1d6d2a172079976ad06ce09f7ad0574f20a9df105082682","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-40c-239571","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":200965,"character_end":200978,"quote":"section \r\n40C","quote_sha256":"1efdeb045e423b50ea753343453978e48e9c922a0fbd99e074f1cc3ad57b1ea0","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":200795,"character_end":201208,"quote":"ibed.] \r\n \r\n \r\n495[***] section \r\n40C \r\n496[25A A person \r\nrequired to \r\nintegrate his \r\nbusiness as \r\nstipulated under \r\n497[section 23], \r\n498[or sub -section \r\n(4) of section \r\n40C,]  who fails to \r\nget himself \r\nregistered under \r\nSuch person shall be liable to \r\npay: \r\n(i) penalty of five hundred \r\nthousand rupees for first \r\ndefault; \r\n(ii) penalty of one million \r\nrupees for second default \r\nafter fifte","quote_sha256":"142387674b07ae16f3d79ca1e7ccb29d47047c026f455d0157ef5854b9a06f3a","reader_fragment":"p-199049-200835-24ee11682829cf53","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-199049-200835-24ee11682829cf53","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-657f7e6bf78014be0845","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":140477,"character_end":140497,"quote":" 23. Tax Invoices.– ","quote_sha256":"fb63e46fd5f5974aac121be1b2b6f337c7e44398a18a06aa81254cbc39a4b223","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-139083-140858-9660e0af3554497e","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201310,"character_end":201320,"quote":"Section 23","quote_sha256":"f3beac94ec5326557fe96207782357efffeac09fe65d5f9575f21e1845760c5e","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201140,"character_end":201550,"quote":"ii) penalty of one million \r\nrupees for second default \r\nafter fifteen days of order \r\nfor first default; \r\n(iii) penalty of two million \r\nrupees for third default \r\n497[Section 23 ] \r\n500[and sub -\r\nsection (4) of \r\nsection 40C] \r\n                                           \r\n491 Words added by Finance Act, 2022. \r\n493 The word substituted by Finance Act, 2020. \r\n494 Words substituted by Finance Act, 2024. ","quote_sha256":"3c9e39c52411987978b91c0448ccbe57fd49737593540880c1bb90085989ede8","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-1ac7c96556812533bb27","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"40C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":239571,"character_end":239891,"quote":"556[40C. Monitoring or Tracking by Electronic or other means. –  (1) \r\nSubject to such conditions, restrictions, and procedures, as it may being fit to \r\nimpose or specified, the Board may, by notification in the official Gazette, specify \r\nany registered person or class of registered persons or any good or class of go","quote_sha256":"9022afb674e5c08ba1d6d2a172079976ad06ce09f7ad0574f20a9df105082682","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-40c-239571","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201357,"character_end":201368,"quote":"section 40C","quote_sha256":"8e83ccc303313c9dcae1b5513a17865e6f8635bffae3b571607eba65ebf57acf","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201187,"character_end":201598,"quote":"default \r\nafter fifteen days of order \r\nfor first default; \r\n(iii) penalty of two million \r\nrupees for third default \r\n497[Section 23 ] \r\n500[and sub -\r\nsection (4) of \r\nsection 40C] \r\n                                           \r\n491 Words added by Finance Act, 2022. \r\n493 The word substituted by Finance Act, 2020. \r\n494 Words substituted by Finance Act, 2024. \r\n495 Expression omitted by by Finance Act, 2022","quote_sha256":"828bd5c5a4ec3c0985975164927762ad27cceb9b57a8b979a139ae4f6a64cd4b","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-eebdbd8329229c95dcdc","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":140477,"character_end":140497,"quote":" 23. Tax Invoices.– ","quote_sha256":"fb63e46fd5f5974aac121be1b2b6f337c7e44398a18a06aa81254cbc39a4b223","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-139083-140858-9660e0af3554497e","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201676,"character_end":201686,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201506,"character_end":201916,"quote":"494 Words substituted by Finance Act, 2024. \r\n495 Expression omitted by by Finance Act, 2022. \r\n496 Serial number substituted by Finance Act, 2022. \r\n497 The expression “section 23” substituted by Finance Act, 2025; \r\n498 Expression inserted by Finance Act, 2024. \r\n500 Expression inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 77   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct ","quote_sha256":"1974a92ec176bc5721e605a7f2c290a104eea1d231e006a4c016d63e56043df3","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-42c7155b3d5378274671","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"40C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":239571,"character_end":239891,"quote":"556[40C. Monitoring or Tracking by Electronic or other means. –  (1) \r\nSubject to such conditions, restrictions, and procedures, as it may being fit to \r\nimpose or specified, the Board may, by notification in the official Gazette, specify \r\nany registered person or class of registered persons or any good or class of go","quote_sha256":"9022afb674e5c08ba1d6d2a172079976ad06ce09f7ad0574f20a9df105082682","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-40c-239571","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203146,"character_end":203157,"quote":"section 40C","quote_sha256":"8e83ccc303313c9dcae1b5513a17865e6f8635bffae3b571607eba65ebf57acf","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":202976,"character_end":203387,"quote":"on shall be liable to \r\npay penalty of rupees one \r\nmillion or one percent  of the \r\ntotal value of the sales \r\nsuppressed, whichever is \r\nhigher. \r\nsub-section (5) \r\nof section 40C.] \r\n50225B. Where any \r\nperson fails to generate \r\nan e -bilty, or tampers \r\nwith, misuses, or forges \r\nsuch document in \r\ncontravention of sub -\r\nsection (6) of section \r\n40C. \r\nSuch person shall be liable to \r\npay penalty of fi","quote_sha256":"6386e6c4712dc312ba9e927d50495f9ca31a8219c02e421f69d80f63a780ffc4","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b6648190d05bfd167f54","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"40C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":239571,"character_end":239891,"quote":"556[40C. Monitoring or Tracking by Electronic or other means. –  (1) \r\nSubject to such conditions, restrictions, and procedures, as it may being fit to \r\nimpose or specified, the Board may, by notification in the official Gazette, specify \r\nany registered person or class of registered persons or any good or class of go","quote_sha256":"9022afb674e5c08ba1d6d2a172079976ad06ce09f7ad0574f20a9df105082682","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-40c-239571","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203320,"character_end":203333,"quote":"section \r\n40C","quote_sha256":"1efdeb045e423b50ea753343453978e48e9c922a0fbd99e074f1cc3ad57b1ea0","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203150,"character_end":203563,"quote":"ion 40C.] \r\n50225B. Where any \r\nperson fails to generate \r\nan e -bilty, or tampers \r\nwith, misuses, or forges \r\nsuch document in \r\ncontravention of sub -\r\nsection (6) of section \r\n40C. \r\nSuch person shall be liable to \r\npay penalty of fifty thousand \r\nrupees and recovery of any tax \r\nevaded through such \r\ncontravention \r\nsub-section (6) \r\nof 40C.”.  \r\n                                           \r\n499 the words ","quote_sha256":"69e454c76568b6eba381f06f5a1cda21ce1ba5ad9c0837f108d65c302b6b50ba","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-17971c49a85bac61d260","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20200,"character_end":20520,"quote":"7[2.  Definitions.― In this Act, unless there is anything repugnant in the \r\nsubject or context,-- \r\n \r\n 8[“(1) “abettor” means a person who intentionally abets or connives in tax \r\nfraud as defined in clause (37) of section 2 or in the commission of any offence \r\nwarranting prosecution under this Act, and includes a p","quote_sha256":"02015c4dc18116a3c1e0e559d28c517ab358241d0eb247404a9b187c5f61126b","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-2-20200","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":204616,"character_end":204625,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":204446,"character_end":204855,"quote":"low \r\nredemption of such goods on \r\npayment of fine which shall not \r\nbe less than twenty percent of \r\nthe total retail price of such \r\ngoods. \r\n \r\nsub-section (27) \r\nof section 2 and \r\nclause (a) of sub-\r\nsection (2) of \r\nsection 3. \r\n27. Any person, being \r\nowner of the \r\ngoods, which are \r\nbrought to \r\nPakistan in \r\nviolation of \r\nsection 40D. \r\nSuch person shall pay a penalty \r\nof ten thousand rupees o","quote_sha256":"9065de8956967e3f5daa7fbd03fca4e814c0fc4bce963784e721da0277eea64e","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-dd9d708fa2a4d63e7700","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":204669,"character_end":204678,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":204499,"character_end":204908,"quote":"hich shall not \r\nbe less than twenty percent of \r\nthe total retail price of such \r\ngoods. \r\n \r\nsub-section (27) \r\nof section 2 and \r\nclause (a) of sub-\r\nsection (2) of \r\nsection 3. \r\n27. Any person, being \r\nowner of the \r\ngoods, which are \r\nbrought to \r\nPakistan in \r\nviolation of \r\nsection 40D. \r\nSuch person shall pay a penalty \r\nof ten thousand rupees or five \r\nper cent  of the amount of tax \r\ninvolved, w","quote_sha256":"a1a30463c354c64d7fd4c03534089e79857b2b81eebe2f321301b6f41e78e076","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-639b2142e72ff469832f","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"40D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241083,"character_end":241403,"quote":"563[40D. Provisions relating to goods supplied from tax-exempt areas.-(1) \r\nThe conveyance carrying goods supplied from the tax exempt areas, shall be \r\naccompanied by such documents in respect of the goods carried as may be \r\nprescribed under rules.  \r\n                                           \r\n550 Section 40A omitt","quote_sha256":"cdd4fef279e4a58b93aaefbdaddff07fba33a14059f14b6d3c67cbb84fb35f28","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-40d-241083","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":204782,"character_end":204793,"quote":"section 40D","quote_sha256":"677873e077fbc2629b6232d97fbba70ef95aa42e63cabef664b809bcb4193099","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":204612,"character_end":205023,"quote":"\nof section 2 and \r\nclause (a) of sub-\r\nsection (2) of \r\nsection 3. \r\n27. Any person, being \r\nowner of the \r\ngoods, which are \r\nbrought to \r\nPakistan in \r\nviolation of \r\nsection 40D. \r\nSuch person shall pay a penalty \r\nof ten thousand rupees or five \r\nper cent  of the amount of tax \r\ninvolved, whichever is higher: \r\n \r\nFurther, such goods shall also \r\nbe liable to confiscation 504[as \r\nmay be prescribed.]. H","quote_sha256":"6399ef94b669527e722771ae14808d9cbade2a056269e3b36298e557f97b4c3d","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8e72d570a44b9fe87958","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"40D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241083,"character_end":241403,"quote":"563[40D. Provisions relating to goods supplied from tax-exempt areas.-(1) \r\nThe conveyance carrying goods supplied from the tax exempt areas, shall be \r\naccompanied by such documents in respect of the goods carried as may be \r\nprescribed under rules.  \r\n                                           \r\n550 Section 40A omitt","quote_sha256":"cdd4fef279e4a58b93aaefbdaddff07fba33a14059f14b6d3c67cbb84fb35f28","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-40d-241083","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205288,"character_end":205299,"quote":"section 40D","quote_sha256":"677873e077fbc2629b6232d97fbba70ef95aa42e63cabef664b809bcb4193099","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205118,"character_end":205529,"quote":" goods on \r\npayment of fine which shall not \r\nbe less than twenty percent of \r\nvalue, or retail price in case of \r\nitems falling in Third Schedule, \r\nof such goods. \r\n \r\nsection 40D”;] \r\n505[28.  Any person who \r\nis required      to \r\nshare information \r\nunder section \r\n56AB, fails to do \r\nso in the manner as \r\nrequired under the \r\nlaw \r\nSuch person shall pay a penalty \r\nof twenty five thousand rupees \r\nfor ","quote_sha256":"a651b929dd8a31dcf6de231e5971753093a5683c2f7b425ba34cf3aaaa4a822b","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4e511ba6f139a6f286e7","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"56A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":279507,"character_end":279827,"quote":"643[56A. Agreement for the exchange of information 644[or assistance in \r\nrecovery of taxes] .– (1) The Federal Government may enter into bilateral or \r\nmultilateral agreements  with provincial governments or with governments of \r\nforeign countries for the exchange of information, including electronic exchange \r\nof inf","quote_sha256":"f3f4ee682178240d9cab9cb6315e6a9ee7078536ab9d561033eaa444bd07891a","reader_fragment":"p-278322-280103-1305b8dc9e3b3506","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-278322-280103-1305b8dc9e3b3506","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-56a-279507","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205379,"character_end":205392,"quote":"section \r\n56A","quote_sha256":"8949c982ba1474980ece07d17fd39afaaacd8234e757768e49f0c928f3e8e329","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205209,"character_end":205622,"quote":"tail price in case of \r\nitems falling in Third Schedule, \r\nof such goods. \r\n \r\nsection 40D”;] \r\n505[28.  Any person who \r\nis required      to \r\nshare information \r\nunder section \r\n56AB, fails to do \r\nso in the manner as \r\nrequired under the \r\nlaw \r\nSuch person shall pay a penalty \r\nof twenty five thousand rupees \r\nfor first default and fifty \r\nthousand rupees for each \r\nsubsequent default  \r\n56AB] \r\n \r\n506[33A","quote_sha256":"26cd25ad713355a85adcc9e9548d42167517fbc66efa4524c9b0cb147bda7b85","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4bd9151d6311b2f93229","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"33A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205824,"character_end":205835,"quote":"Section 33A","quote_sha256":"9f1f2f7193392959325d4f465cf5b4078971b28d5c064d0af90589d481383508","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205654,"character_end":206065,"quote":"                       \r\n503 Words inserted by Finance Act, 2024. \r\n504 Words inserted by Finance Act, 2024. \r\n505 New serial number 28 added by Finance Act, 2020. \r\n506 Section 33A omitted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 79   \r\n \r\n 507[34. Default Surcharge.– (1) Notwithstanding the provisions of section \r\n11, if a registered person does not pay the tax due or any part thereof, whether \r\nw","quote_sha256":"2b076809d4c0aef18105e0b88f92ab900c175a6fcf9f3a58c0049acae790b2cb","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-f7c43bfd4f4fefb172a8","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"11","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":110020,"character_end":110039,"quote":"296[11. ***] \r\n \r\n ","quote_sha256":"a37d1737577a024e1a5fcf2568d94948fed1750a768c14f9dbc48be1fd6b0246","reader_fragment":"p-109134-110917-75d54ec3a641e0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-109134-110917-75d54ec3a641e0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-11-110020","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205971,"character_end":205983,"quote":"section \r\n11","quote_sha256":"c1c64d4825054b0d46e89783b468b9f29bf77d542e23dfc0f5543efa8f6341e8","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205801,"character_end":206213,"quote":"nance Act, 2020. \r\n506 Section 33A omitted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 79   \r\n \r\n 507[34. Default Surcharge.– (1) Notwithstanding the provisions of section \r\n11, if a registered person does not pay the tax due or any part thereof, whether \r\nwilfully or otherwise, in time or in the manner specified under this Act, rules or \r\nnotifications issued thereunder or claims a t ax credit, refund ","quote_sha256":"71636c0554dc35ba29789dba5331daa24bd672e6341c1ad36689038480a3e6c9","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-73300574c63949be50d6","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"34","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205905,"character_end":206225,"quote":"507[34. Default Surcharge.– (1) Notwithstanding the provisions of section \r\n11, if a registered person does not pay the tax due or any part thereof, whether \r\nwilfully or otherwise, in time or in the manner specified under this Act, rules or \r\nnotifications issued thereunder or claims a t ax credit, refund or makes an ","quote_sha256":"4bf40f1a1a35e1e2fac1e8640412d82f29d57cb19f96198b354b975dbe27c9f8","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-34-205905","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":207828,"character_end":207838,"quote":"Section 34","quote_sha256":"25c8db34cdfc0e442467508dd5700235a902e6d8d7b4be653a058ae5776ef38f","reader_fragment":"p-206149-207929-1f35ff7d7438a8b9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-206149-207929-1f35ff7d7438a8b9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":207658,"character_end":208068,"quote":"ctually paid. \r\n \r\n Explanation.– For the purpose of this section tax due does not include the \r\namount of penalty. \r\n \r\n                                           \r\n507 Section 34 substituted by Finance Act, 2005. Earlier it was also substituted by Finance Act, 1996. \r\n508 Words and comma “for the first six months of default,” omitted by Finance Act, 2008. \r\n509 Words twelve substituted by Finance Act, 201","quote_sha256":"edef09f707646b0be23fe025d4a4a42ac0efbd463e6c4b771ce71ab39db061ce","reader_fragment":"p-206149-207929-1f35ff7d7438a8b9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-206149-207929-1f35ff7d7438a8b9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4bb57c7a48097a0125d0","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"132","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":209413,"character_end":209424,"quote":"section 132","quote_sha256":"d5d7cf234cbd4b4a1c91a2e61430bd213526056aeb6ef55c75beb1aac6a3f333","reader_fragment":"p-207929-209692-f448c3c1ae98a5f4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-207929-209692-f448c3c1ae98a5f4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":209243,"character_end":209654,"quote":"son or by an authorised agent, as the officer of 4[Inland Revenue] may \r\ndirect; \r\n \r\n Provided that a person who is exempted from personal appearance in a \r\ncourt under section 132 and 133 of the Code of  Civil Procedure (Act V of 1908), \r\nshall not be required to appear in person. \r\n \r\n (3) Any inquiry before an officer of 520[Inland Revenue] shall be deemed \r\nto be a judicial proceeding within the meaning","quote_sha256":"dc019df34b1b8e5acb911dd30125e2a278184e38d5159952d830756dd79eab69","reader_fragment":"p-207929-209692-f448c3c1ae98a5f4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-207929-209692-f448c3c1ae98a5f4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-05f84eb3cd242e32dc78","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"193","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":209658,"character_end":209669,"quote":"section 193","quote_sha256":"f09a55880e3b09d6cb229a866e4502fa54966f854ede628be98be27bf3949be6","reader_fragment":"p-207929-209692-f448c3c1ae98a5f4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-207929-209692-f448c3c1ae98a5f4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":209488,"character_end":209899,"quote":"l not be required to appear in person. \r\n \r\n (3) Any inquiry before an officer of 520[Inland Revenue] shall be deemed \r\nto be a judicial proceeding within the meaning of section 193 and 521[228] of the \r\nPakistan Penal Code (Act XLV of 1860). \r\n \r\n 522(4) For the purpose of an inquiry under this Act, the officer of Inland \r\nRevenue shall have the powers of a civil court trying a suit under the Code of Civil ","quote_sha256":"1e6cdcbcc5183704c629229d1a7195240b82edf7b1ef35b543ea7eebd3da2b10","reader_fragment":"p-207929-209692-f448c3c1ae98a5f4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-207929-209692-f448c3c1ae98a5f4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-f3a9d2cfab66924f4b12","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"34A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":208200,"character_end":208520,"quote":"512[34A. Exemption from penalty and  513[default surcharge ].--The \r\nFederal Government may, by a notification in the official Gazette, or the 514[Board] \r\nby a special order published in Gazette for reasons to be recorded in writing, \r\nexempt any person or class of persons from payment of the whole or part of the \r\npe","quote_sha256":"a60e69f053293dbbc6790ef32a087902b415840d5e7ddf35b9a9d19e9da2dc31","reader_fragment":"p-207929-209692-f448c3c1ae98a5f4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-207929-209692-f448c3c1ae98a5f4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-34a-208200","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":209950,"character_end":209961,"quote":"Section 34A","quote_sha256":"44ef5f3473e81f77a05ad3c20975244d82364fb0ecfcc399fb0e6f41e57c5059","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":209780,"character_end":210191,"quote":"this Act, the officer of Inland \r\nRevenue shall have the powers of a civil court trying a suit under the Code of Civil \r\n                                           \r\n512 Section 34A substituted by Finance Ordinance 2001. Earlier it was inserted by Sales Tax (Amendment) Act, 1999 which comes into force from the \r\nfirst day of December, 1998. Earlier the same was amendment was made by Sales Tax (Second Amendme","quote_sha256":"d5395dd23bea9fc1bff6270295055a10676103e88b713643f15c2523dca3a3a3","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-643e6f769ae86dc8e68e","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"35","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":208720,"character_end":208739,"quote":"516[35. ***] \r\n \r\n ","quote_sha256":"9c98c57568d2a9d49e6a14666b59d3461da604a099fcfc92dbdae504833b9eb3","reader_fragment":"p-207929-209692-f448c3c1ae98a5f4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-207929-209692-f448c3c1ae98a5f4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-35-208720","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210426,"character_end":210436,"quote":"Section 35","quote_sha256":"98037a5d0e8c12bd9873bee0529e6ae89a0640bcd94906dcfe1a7c612cdf2405","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210256,"character_end":210666,"quote":"itional tax” by Finance Act, 2005 \r\n514 Substituted for “Central Board of revenue” by Finance Act, 2007 \r\n515 Substituted for “additional tax” by Finance Act, 2005 \r\n516 Section 35 omitted by Finance Act, 1996. \r\n517 Section 35A omitted by Finance Act, 1996. Earlier it was inserted by Finance Act, 1992. \r\n518 Section 36 omitted by Finance Act, 2012. Earlier it was substituted by Finance Act, 1996. Before th","quote_sha256":"e4869e05940b12f3964fa1f345745197c165195e3e721c9e2263b95c76aa7e9b","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-078dc179d476fc29043b","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"35A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":208739,"character_end":208759,"quote":"517[35A. ***] \r\n \r\n ","quote_sha256":"ed31a45e1edac9865a1ca918406c56f4fc97973c7ed029ad6bb2afa4f2af205d","reader_fragment":"p-207929-209692-f448c3c1ae98a5f4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-207929-209692-f448c3c1ae98a5f4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-35a-208739","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210473,"character_end":210484,"quote":"Section 35A","quote_sha256":"5f6fad585c8d166f1d37edef7b327a8b839a637bb365b731cf63c4e5cb7976e1","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210303,"character_end":210714,"quote":"uted for “Central Board of revenue” by Finance Act, 2007 \r\n515 Substituted for “additional tax” by Finance Act, 2005 \r\n516 Section 35 omitted by Finance Act, 1996. \r\n517 Section 35A omitted by Finance Act, 1996. Earlier it was inserted by Finance Act, 1992. \r\n518 Section 36 omitted by Finance Act, 2012. Earlier it was substituted by Finance Act, 1996. Before this it was substituted by the Finance Act, 1994. ","quote_sha256":"6c33a46022e4d07f5bd12917e681f4b9dc3315f99f9b2ad3382a36f97070cad9","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1e2cdaab80b9383480f3","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"36","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":208759,"character_end":208778,"quote":"518[36. ***] \r\n \r\n ","quote_sha256":"5e6a77d1a0fdd1b6bc6008b6046724275b1df157eaea291153eef6ee8d7a6835","reader_fragment":"p-207929-209692-f448c3c1ae98a5f4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-207929-209692-f448c3c1ae98a5f4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-36-208759","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210567,"character_end":210577,"quote":"Section 36","quote_sha256":"9bfc6c3e48bdf673ab8aa6b213ea4ecdea3acbe7fa1c282344cc10acba209bb2","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210397,"character_end":210807,"quote":"” by Finance Act, 2005 \r\n516 Section 35 omitted by Finance Act, 1996. \r\n517 Section 35A omitted by Finance Act, 1996. Earlier it was inserted by Finance Act, 1992. \r\n518 Section 36 omitted by Finance Act, 2012. Earlier it was substituted by Finance Act, 1996. Before this it was substituted by the Finance Act, 1994. \r\n519 Substituted for “sales tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendmen","quote_sha256":"ef4d764e19069e3faa7a06f473b2503c64c3fcfabac8e8b71a313f9c2f99ba47","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6a2a67bbadb7ae0a8367","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"11E","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":115730,"character_end":116050,"quote":"11E.  Assessment of tax and recovery of tax not levied or short levied \r\nor erroneously refunded.-302(1) Where due to any reason, any tax or charge has \r\nnot been levied or short levied or where the officer of Inland Revenue not below \r\nthe rank of Assistant Commissioner suspects on the basis of audit or otherwise that","quote_sha256":"e9e8e6e3e659e99096ac9cf27acefb3723cc00c6005a813aba97292cf67d8217","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-11e-115730","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":212331,"character_end":212342,"quote":"Section 11E","quote_sha256":"e6686ee2b1f3705dcc71480943a0bd920f5e1a8c9c4a33c91efa798f7669a76e","reader_fragment":"p-211370-213129-5442575f01f11526","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-211370-213129-5442575f01f11526","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":212161,"character_end":212572,"quote":"its. \r\n  \r\n 52337A. Power to inquire, investigate offences warranting prosecution \r\nunder this Act and Arrest of a person.-   (1) Notwithstanding anything contained \r\nin Section 11E of this Act, an officer of Inland Revenue not below the rank of \r\nassistant commissioner or any other officer authorized by the Board in this behalf \r\non the basis of mat erial evidence pointing to the commission of tax fraud or ","quote_sha256":"a2fd151bde20480d0705987fed8bd251d108a1670dde1ed39827cefa202332f4","reader_fragment":"p-211370-213129-5442575f01f11526","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-211370-213129-5442575f01f11526","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-12a8cc10d9b161c00f08","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"37","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":208778,"character_end":209098,"quote":"37. Power to summon persons to give evidence and produce \r\ndocuments in inquiries under the Act .– (1) Any officer of 519[Inland Revenue] \r\nshall have powers to summon any person whose attendance he considers necessary \r\neither to tender evidence or to produce documents or any other thing in any inquiry \r\nwhich such of","quote_sha256":"929b0ac515c305d94fa4127e763534f3dff46510191be90581e0692a8de8d240","reader_fragment":"p-207929-209692-f448c3c1ae98a5f4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-207929-209692-f448c3c1ae98a5f4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-37-208778","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":213244,"character_end":213254,"quote":"section 37","quote_sha256":"6088b00d94c1737f210c528a50f5935dcb09aed43be12c40fd44aca4a61f741d","reader_fragment":"p-213129-214861-5b3243aaacb69371","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-213129-214861-5b3243aaacb69371","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":213074,"character_end":213484,"quote":"of documents and \r\nreceiving evidence on affidavits. \r\n(3) The officer of inland revenue shall complete the inquiry while \r\nexercising the powers under the provisions of section 37, 38, 38A, 38B, 40 or any \r\nother section of the Act, wherever required within six months. \r\n \r\n(4) During inquiry proceedings, the officer of inland revenue shall \r\ngive an opportunity of being heard to the person whose actions a","quote_sha256":"c4d9afcc0f993fe88bcfc26817f552d85c213d2994bc655c6b8ac4eac3d1aa2e","reader_fragment":"p-211370-213129-5442575f01f11526","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-211370-213129-5442575f01f11526","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c5bee2892ac4feb88337","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"37A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":214194,"character_end":214205,"quote":"Section 37A","quote_sha256":"c4d591223d963d585bb56c307a714ee09bb4fc2a74de6262946c02a9d8308949","reader_fragment":"p-213129-214861-5b3243aaacb69371","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-213129-214861-5b3243aaacb69371","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":214024,"character_end":214435,"quote":"ner, on the basis of inquiry report under sub -\r\nsection (5) and after recording reasons in writing, shall either — \r\n \r\n                                           \r\n523 Section 37A and 37B substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 82   \r\n \r\n(i) approve initiation of investigation, or \r\n \r\n(ii) require the officer of Inland Revenue to submit such \r\nfurther information or documents as he m","quote_sha256":"bc9e07376346c23369dfba0f8a9b4e608e76314f21705a9c2ea025b926439101","reader_fragment":"p-213129-214861-5b3243aaacb69371","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-213129-214861-5b3243aaacb69371","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-a4abca20cf77b5633629","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20200,"character_end":20520,"quote":"7[2.  Definitions.― In this Act, unless there is anything repugnant in the \r\nsubject or context,-- \r\n \r\n 8[“(1) “abettor” means a person who intentionally abets or connives in tax \r\nfraud as defined in clause (37) of section 2 or in the commission of any offence \r\nwarranting prosecution under this Act, and includes a p","quote_sha256":"02015c4dc18116a3c1e0e559d28c517ab358241d0eb247404a9b187c5f61126b","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-2-20200","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":215111,"character_end":215120,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-214861-216614-360bad4991745c4b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-214861-216614-360bad4991745c4b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":214941,"character_end":215350,"quote":"sfied \r\non the basis of facts brought before it, that  \r\n   \r\n(a) the tax fraud falls within the ambit of sub-clauses (a), (b), \r\n(c), (d), (e) and (f) of clause (37) of section 2; \r\n(b) the amount involved in tax fraud exceeds fifty million \r\nrupees; and \r\n \r\n(c) it has been established during the course of investigation \r\nby the Inquiry Officer that — \r\n \r\n(i) the accused is intentionally or willfully no","quote_sha256":"06470729610d04612e08e0850bf8b43674e50a35a55bb0402d98247b73d5665a","reader_fragment":"p-214861-216614-360bad4991745c4b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-214861-216614-360bad4991745c4b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e0c5b3a451ddc465aac5","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20200,"character_end":20520,"quote":"7[2.  Definitions.― In this Act, unless there is anything repugnant in the \r\nsubject or context,-- \r\n \r\n 8[“(1) “abettor” means a person who intentionally abets or connives in tax \r\nfraud as defined in clause (37) of section 2 or in the commission of any offence \r\nwarranting prosecution under this Act, and includes a p","quote_sha256":"02015c4dc18116a3c1e0e559d28c517ab358241d0eb247404a9b187c5f61126b","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-2-20200","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":215854,"character_end":215863,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-214861-216614-360bad4991745c4b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-214861-216614-360bad4991745c4b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":215684,"character_end":216093,"quote":"have committed a tax fraud after \r\nobtaining an arrest warrant from the Special Judge in a case of a fraud falling within \r\nthe ambit of the subclauses of clause (37) of section 2 during the  course of \r\ninvestigation if:- \r\n \r\n(i) the accused is intentionally or willfully not \r\njoining the investigation after three duly served \r\nnotices; \r\n \r\n(ii) the accused attempting to abscond; or \r\n \r\nSales Tax Act, ","quote_sha256":"f882a5927486a0abb1f641f077b66e0ce0ff33a069971ef0f736f78426b93bb6","reader_fragment":"p-214861-216614-360bad4991745c4b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-214861-216614-360bad4991745c4b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-40a2c27fb96c39c3ad13","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"37A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":218278,"character_end":218289,"quote":"Section 37A","quote_sha256":"c4d591223d963d585bb56c307a714ee09bb4fc2a74de6262946c02a9d8308949","reader_fragment":"p-216614-218399-4bf858ad0aef5c62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-216614-218399-4bf858ad0aef5c62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":218108,"character_end":218519,"quote":"r retribution for commission of tax fraud.; \r\n \r\n  37B. Procedure to be followed on arrest of a person. - (1) Where an \r\nofficer of Inland Revenue arrests a person under Section 37A, he shall immediately \r\nintimate the fact of the arrest of that person to the Special Judge who may direct \r\nsuch Officer to produce that person at such time and place and on such date as the \r\nSpecial Judge considers expedient a","quote_sha256":"5f6e610edbc4c0f9ba257d775319e48525d773be6d2e788d57108511e017315a","reader_fragment":"p-216614-218399-4bf858ad0aef5c62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-216614-218399-4bf858ad0aef5c62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-692797866400c714eb65","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"37C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":224584,"character_end":224904,"quote":"524[37C. Special Judges.– (1) The Federal Government may by notification \r\nin the official Gazette, appoint as many Special Judges as it considers necessary \r\nand, where it appoints more than one Special Judge, it shall specify in the \r\nnotification the headquarter of each Special Judge and the territorial limits withi","quote_sha256":"80c11bde88095a58b7ec252d9bc2ef8a4e8b90f487cf6528f859b4a5c5a08c27","reader_fragment":"p-223728-225523-84e4111c1abc77bd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-223728-225523-84e4111c1abc77bd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-37c-224584","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":226938,"character_end":226949,"quote":"Section 37C","quote_sha256":"53cd99ea0f2d34ec195edfc2e0c04c0ef6b7c1377fcf26a6385bfe3ee2828126","reader_fragment":"p-225523-227254-1f28155b32e21fc2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-225523-227254-1f28155b32e21fc2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":226768,"character_end":227179,"quote":"is sufficient ground for proceeding, he may proceed against the \r\nperson complained against in accordance with law. \r\n \r\n                                           \r\n524 Section 37C inserted by Finance Ac, 2010 earlier a different section 37C was omitted by Finance Act, 2005 which was inserted by Finance Act, 1997. \r\n525 Section 37D to 371 inserted by Finance Act, 2010. \r\nSales Tax Act, 1990 \r\n \r\n 87   \r\n \r\n","quote_sha256":"996d42442a493f225a68ce8dc12e779fb850d756a4601e5eb7fe202f8ff272ff","reader_fragment":"p-225523-227254-1f28155b32e21fc2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-225523-227254-1f28155b32e21fc2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3fa9b38513188a2dcb27","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"37C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":224584,"character_end":224904,"quote":"524[37C. Special Judges.– (1) The Federal Government may by notification \r\nin the official Gazette, appoint as many Special Judges as it considers necessary \r\nand, where it appoints more than one Special Judge, it shall specify in the \r\nnotification the headquarter of each Special Judge and the territorial limits withi","quote_sha256":"80c11bde88095a58b7ec252d9bc2ef8a4e8b90f487cf6528f859b4a5c5a08c27","reader_fragment":"p-223728-225523-84e4111c1abc77bd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-223728-225523-84e4111c1abc77bd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-37c-224584","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":226999,"character_end":227010,"quote":"section 37C","quote_sha256":"306f5101604300f1416615d7a6ea6ba0d30e944c3d738743b3f7aa901cbea1ad","reader_fragment":"p-225523-227254-1f28155b32e21fc2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-225523-227254-1f28155b32e21fc2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":226829,"character_end":227240,"quote":"he \r\nperson complained against in accordance with law. \r\n \r\n                                           \r\n524 Section 37C inserted by Finance Ac, 2010 earlier a different section 37C was omitted by Finance Act, 2005 which was inserted by Finance Act, 1997. \r\n525 Section 37D to 371 inserted by Finance Act, 2010. \r\nSales Tax Act, 1990 \r\n \r\n 87   \r\n \r\n (5) A special Judge or a Magistrate or an officer holding in","quote_sha256":"a5779886b4c46daea530b5ad9042895c0b476399421701ffd966f4a49f35140f","reader_fragment":"p-225523-227254-1f28155b32e21fc2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-225523-227254-1f28155b32e21fc2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fcdc3bd7b9634bdf45bf","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"37D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":225072,"character_end":225392,"quote":"525[37D. Cognizance of Offences by Special Judges. – (1) Notwithstanding \r\nanything contained in this Act or any other law for the time being in force, a Special \r\nJudge may, within the limits of his jurisdiction, take cognizance of any offence \r\npunishable under this Act:     \r\n (a) Upon a report in writing made by an","quote_sha256":"c303288b1a632afb8e68baedc53659a06de59a70ff60762edc2299facc790a86","reader_fragment":"p-223728-225523-84e4111c1abc77bd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-223728-225523-84e4111c1abc77bd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-37d-225072","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":227091,"character_end":227102,"quote":"Section 37D","quote_sha256":"6fea254cfbdb52fd23cb42995aa8ab1d8b953526b02025832e937b9b803328de","reader_fragment":"p-225523-227254-1f28155b32e21fc2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-225523-227254-1f28155b32e21fc2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":226921,"character_end":227332,"quote":"           \r\n524 Section 37C inserted by Finance Ac, 2010 earlier a different section 37C was omitted by Finance Act, 2005 which was inserted by Finance Act, 1997. \r\n525 Section 37D to 371 inserted by Finance Act, 2010. \r\nSales Tax Act, 1990 \r\n \r\n 87   \r\n \r\n (5) A special Judge or a Magistrate or an officer holding inquiry under \r\nsub-section (3) may hold such inquiry, as early as possible, in accordance wit","quote_sha256":"2f1634e4075c1d0ad938364fdf7267858d4ea50b54eca1b392f9029a401cdc0b","reader_fragment":"p-225523-227254-1f28155b32e21fc2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-225523-227254-1f28155b32e21fc2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4f2dc75f061c4572131f","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"38","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":231228,"character_end":231548,"quote":"526[38. Authorised officers to have access to premises, stocks, accounts \r\nand records – (1) Any officer authorised in this behalf by t he Board 527[or the \r\nCommissioner 528[***]] shall have free access 529[including real-time electronic \r\naccess] to business or manufacturing premises, registered office or any other p","quote_sha256":"2cfc85cb65f04826401a534ca51dbd93d5e032c7bb75e28e2e95d4138e5fa66c","reader_fragment":"p-230813-232591-c25ade3cc2739025","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-230813-232591-c25ade3cc2739025","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-38-231228","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":232595,"character_end":232605,"quote":"Section 38","quote_sha256":"6f31dac13fc85b1699a6a3896f9434c595808d51dcb0d133392f7408ae0fa5a2","reader_fragment":"p-232591-234346-8857148e01cc0ab5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-232591-234346-8857148e01cc0ab5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":232425,"character_end":232835,"quote":"reof, in original or copies thereof in such form \r\nas the authorised officer may deem fit against a signed receipt. \r\n \r\n                                           \r\n526 Section 38 Substituted by Finance Act, 1996. \r\n527 Words inserted by Finance Act, 2010 w.e.f. June 5, 2010.  \r\n528 The words “or the Collector” were omitted by Finance Act, 2009. \r\n529 Words inserted by Finance Act, 2020. \r\nSales Tax Act, 1","quote_sha256":"6d82cfdee62423dbceedd55caad359fdfca5da5c1dcf1bc36257933f610f7dd4","reader_fragment":"p-230813-232591-c25ade3cc2739025","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-230813-232591-c25ade3cc2739025","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e54a33ee227dc5ba887c","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"38A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":233570,"character_end":233890,"quote":"531[38A. Power to call for information. — The 532[Commissioner] may, \r\nby notice in writing, require any person, including a banking company, to furnish \r\nsuch information or such statement in connection with any investigation or inquiry \r\nin cases of tax fraud, as may be specified in such notice 533[:]] \r\n \r\n 534[Prov","quote_sha256":"44cff3ff67624991b7a54e5e3434ab4327c52677dba27cceaab1240612a39f11","reader_fragment":"p-232591-234346-8857148e01cc0ab5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-232591-234346-8857148e01cc0ab5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-38a-233570","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":234872,"character_end":234883,"quote":"Section 38A","quote_sha256":"6909b46ff65aa8fa7f500e22fc47a0496f9fe92f29b0a10f4d86c22e5cfd5029","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":234702,"character_end":235113,"quote":"tracts from or  \r\ncopies of such documents or records; and \r\n \r\n                                           \r\n530 New sub-section (4) inserted by Finance Act, 2020. \r\n531 Section 38A inserted by Finance Act, 2004. \r\n532 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendmen t) Ordinance, 2010, \r\npromulgated as Ordinance No. XXII of 2009, dated Oc","quote_sha256":"87819d802dcbfd068efc72cab90a9f0b00f1cd0ac4d0aabb6a5040945a76d64a","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5cffba41f949733185fe","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"38B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":234050,"character_end":234370,"quote":"536[38B.  Obligation to produce documents and provide \r\ninformation.– (1) Notwithstanding anything contained in this Act or any other law \r\nfor the time being in force, any person required to maintain the record under the \r\nAct, on demand by an officer, not below the rank of 537[an Assistant] \r\n538[Commissioner Inland ","quote_sha256":"1fd1e335cb7ba6df00fda08ddb9a62f19c7db03ce373b12f1e11b96ddb40fa10","reader_fragment":"p-232591-234346-8857148e01cc0ab5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-232591-234346-8857148e01cc0ab5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-38b-234050","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235389,"character_end":235400,"quote":"Section 38B","quote_sha256":"635d11373ef767b28e586ae71fa694bb398188abd37fc372295c8a9684c30494","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235219,"character_end":235630,"quote":"stituted for full stop by Finance Act, 2007 \r\n534 Proviso inserted by Finance Act, 2007. \r\n535 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n536 Section 38B inserted by Finance Act, 2006. \r\n537 Substituted for “a Deputy” by Finance Act, 2011 \r\n538 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n539 Substituted for “Sales Tax” by Finance Act, 2010 w","quote_sha256":"699a78e807c776c46fa7f3fea0f4e91395c77e69d39b90a69decf074c7e9530c","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b146ffe753935bb51de5","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"39","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":237947,"character_end":237967,"quote":"546[39.  ***] \r\n \r\n ","quote_sha256":"9ec2bff6ca984688e2a29a725320535e48aac3ea2fd235f38d29f1c1a651a81b","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-39-237947","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238930,"character_end":238940,"quote":"Section 39","quote_sha256":"bef0a5f40e0dc33157ff17b67bc6bd09e583a9b6a39e3a05f9d2397802d94cbd","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238760,"character_end":239170,"quote":"nance Act, 2010 w.e.f. June 5, 2010 \r\n544 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n545 Sub-section (5) inserted by Finance Act, 2025. \r\n546 Section 39 omitted by Finance act, 1996. \r\n547 Section 40 substituted by Finance Act, 2004. \r\n548 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010  \r\n549 The word and comma, inserted by the Finance Act, 2005 \r\nSales Tax ","quote_sha256":"e2a3dfa060aba0e5a5ca22b885a7d28ec841957044f45ad867b69a1473dc93e8","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5c8a9d5c446e0787f5fa","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"40","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":237967,"character_end":238287,"quote":"547[40. Searches under warrant. – (1) Where any officer of 548[Inland \r\nRevenue] has reason to believe that any documents or things which in his opinion, \r\nmay be useful for, or relevant to, any proceedings under this Act are kept in any \r\nplace, he may after obtaining a warrant from the magistrat e, enter that place a","quote_sha256":"1b098ffcd3bac85432b7faa2231c6ab363da0962820d794ef5b1b5e65ee0eb44","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-40-237967","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238977,"character_end":238987,"quote":"Section 40","quote_sha256":"c7d74952e9aae856f798645533cb19cf72b8c88c87022967bcef0aa9fac8ee7f","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238807,"character_end":239217,"quote":"ituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n545 Sub-section (5) inserted by Finance Act, 2025. \r\n546 Section 39 omitted by Finance act, 1996. \r\n547 Section 40 substituted by Finance Act, 2004. \r\n548 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010  \r\n549 The word and comma, inserted by the Finance Act, 2005 \r\nSales Tax Act, 1990 \r\n \r\n 91   \r\n \r\n 550[40A. ***] \r\n \r\n ","quote_sha256":"037297fe4b7972b5121e8f1e289f2cc48531f0753fd7ca97bb5f9c0daae9d410","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e502503055df62796019","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"40A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":239197,"character_end":239217,"quote":"550[40A. ***] \r\n \r\n ","quote_sha256":"6cc7abd92ebfc03951fa426b6f3f789ae4df2dd099b2c2655f530cd86314ec06","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-40a-239197","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241386,"character_end":241397,"quote":"Section 40A","quote_sha256":"181b1e6f14b3493abb48e1f073aaecd2fd8236efd4065fffbf8bc69869a9a40a","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241216,"character_end":241627,"quote":"t areas, shall be \r\naccompanied by such documents in respect of the goods carried as may be \r\nprescribed under rules.  \r\n                                           \r\n550 Section 40A omitted by Finance Act, 2006. \r\n551 Section 40B inserted by Finance Act, 2003. \r\n552 Substituted for “Central Board of revenue” by Finance Act, 2007 \r\n553 Words “or Chief Commissioner” omitted by Finance Act, 2018. \r\n554 Colon om","quote_sha256":"ae55e234547f58bcd0165ada7865fdfddc4df39f9b6ab33436865d65e5a54777","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-94f11eaa01a5ead057cd","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"40B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":239217,"character_end":239537,"quote":"551[40B. Posting of 6[Inland Revenue] Officer.– Subject to such conditions \r\nand restrictions, as deemed fit to impose, the 552[Board],  553[omitted..] may post \r\nOfficer of 6[Inland Revenue] to the premises of registered person or class of such \r\npersons to monitor production, sale of taxable goods and the stock posit","quote_sha256":"9be3537787a29a62093486602cea48e70f3f2061eb300d80bf673d06da5bde36","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-40b-239217","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241434,"character_end":241445,"quote":"Section 40B","quote_sha256":"75716ddfa18fdf581e837807a705967955c42a3121e5d03586977dceb7acfb78","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241264,"character_end":241675,"quote":"s in respect of the goods carried as may be \r\nprescribed under rules.  \r\n                                           \r\n550 Section 40A omitted by Finance Act, 2006. \r\n551 Section 40B inserted by Finance Act, 2003. \r\n552 Substituted for “Central Board of revenue” by Finance Act, 2007 \r\n553 Words “or Chief Commissioner” omitted by Finance Act, 2018. \r\n554 Colon omitted and full stop inserted by Finance Act, 201","quote_sha256":"7d8f8fd8045b96aec6c4b8899bc1fd407e165ee2b0720267d8c39c81deb12ce5","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1b57a6f500274ec3bd2d","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"40C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":239571,"character_end":239891,"quote":"556[40C. Monitoring or Tracking by Electronic or other means. –  (1) \r\nSubject to such conditions, restrictions, and procedures, as it may being fit to \r\nimpose or specified, the Board may, by notification in the official Gazette, specify \r\nany registered person or class of registered persons or any good or class of go","quote_sha256":"9022afb674e5c08ba1d6d2a172079976ad06ce09f7ad0574f20a9df105082682","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-40c-239571","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241744,"character_end":241755,"quote":"Section 40C","quote_sha256":"c91808d6014a046b65c55626498ee9f0d85ac8faed7ca0cd55efec6f2a752f1c","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241574,"character_end":241985,"quote":"ssioner” omitted by Finance Act, 2018. \r\n554 Colon omitted and full stop inserted by Finance Act, 2018. \r\n555 Proviso and explanation omitted by Finance Act, 2018. \r\n556 Section 40C inserted by Finance Act, 2013. \r\n557 Word and comma inserted by Finance Act, 2015 \r\n558 After the expression “bar codes,”, the expression “production monitoring, video analytics,” inserted by Finance Act, 2025. \r\n559 Sub-section ","quote_sha256":"1563e04e94d69d910c290c136fbc04fb374baec3fc4a00f6b25014833a89802b","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1a2a2f1800f7630cc52d","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"40E","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":243611,"character_end":243931,"quote":"565[40E. Licensing of brand name.- (1) Manufacturers of the specified \r\ngoods shall be required to obtain brand licence for each brand or stock keeping unit \r\n(SKU) in such manner as may be prescribed by the Board.  \r\n \r\n (2) Any specified brand and SKU found to be sold without obtaining a \r\nlicence from the Board shal","quote_sha256":"1b4cf079a55ff14416446681d2e8ce4d69afa2ee50702cc903e29038f57f0495","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-40e-243611","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":244328,"character_end":244339,"quote":"section 40E","quote_sha256":"ccd2ae3897dbaa60d195a5c2f6eae90e4cccaaf1a83045845538956cc3748a7c","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":244158,"character_end":244569,"quote":"r this Act.]   \r\n \r\n     \r\n \r\n 566[41. *** \r\n \r\n 42. ***] \r\n \r\n \r\n \r\n                                           \r\n564 Expression inserted by Finance Act, 2021. \r\n565 New section 40E inserted by Finance Act, 2021.  \r\n566 Sections 41 and 42 omitted by Finance Act, 1996 \r\nSales Tax Act, 1990 \r\n \r\n 93   \r\n \r\nChapter-VIII \r\n \r\n567[APPEALS] \r\n \r\n 568[43.  *** \r\n \r\n 569[43A. Omitted] \r\n \r\n 44. ***] \r\n \r\n 570[45. **","quote_sha256":"892496db9e1c3c922aa8e6d4dd225e3dd48ddbee377bb3f89d0d2ad17072fdc8","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-62fb48989301041eb9dc","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"577","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":245403,"character_end":245414,"quote":"Section 577","quote_sha256":"962bab5ceeaf652ff8f37a153b25eb31d548818687a65d6c9cf18d66ab6bfc2a","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":245233,"character_end":245644,"quote":"er has been given an opportunity of \r\nshowing cause and of being heard. \r\n (2) No proceeding under 576[this section] shall be initiated in a case \r\nwhere an appeal under Section 577[45B] or Section 46 is pending. \r\n \r\n (3) No order shall be made under this Section after the expiry of 578[five] \r\nyears from the date of original decision or order of the sub-ordinate officer referred \r\nto in sub-section (1). \r\n","quote_sha256":"ddd2204abbe31850791618724773d37e425acb298c3c52858bed9c7e0a78885f","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-1013d67e3155f94666e6","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"46","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252945,"character_end":252982,"quote":" 46. Appeals to Appellate Tribunal.– ","quote_sha256":"dffb1fcc71ffa47b374cef78de3738074fa3e1ee873621910d9917a5d8193343","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-251797-253597-0d8dae9ad24b5816","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":245423,"character_end":245433,"quote":"Section 46","quote_sha256":"30a439d2cb2391c88331968f002f386d20b93e05b9af1c2b6cc1bc8a38e2b3f8","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":245253,"character_end":245663,"quote":" opportunity of \r\nshowing cause and of being heard. \r\n (2) No proceeding under 576[this section] shall be initiated in a case \r\nwhere an appeal under Section 577[45B] or Section 46 is pending. \r\n \r\n (3) No order shall be made under this Section after the expiry of 578[five] \r\nyears from the date of original decision or order of the sub-ordinate officer referred \r\nto in sub-section (1). \r\n \r\n 579[(4) The 580","quote_sha256":"3e6c8d435757aeae04ad7f11d943cbef83ac0b5ffe286b66011eb6cb922d9c28","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-38f56f75a9fb861a2684","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"43A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":244520,"character_end":244544,"quote":"569[43A. Omitted] \r\n \r\n ","quote_sha256":"15b58b0ce1cc79c9f58de4d3a8882a6bddde9f2ee9eb55b881766df0dcd1317c","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-43a-244520","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246189,"character_end":246200,"quote":"section 43A","quote_sha256":"d05a9994b5c26b6585c13e325df8b71474a23ed2b8726b0911e03584e041f908","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246019,"character_end":246430,"quote":"                        \r\n567 Heading  of chapter Adjudication  substituted for cases by finance act 1996 \r\n568 Sections 43 and 44 omitted by Finance Act, 1996 \r\n569 New section 43A added through Tax Laws (Amendment) Act, 2024. \r\n570 Section 43A omitted by Finance Act, 2025. \r\n571 Section 45A added by Finance Act, 1993. \r\n572 Substituted for “Collector and Collector (Adjudication)” by Finance Act, 2005. Earl","quote_sha256":"66f5b25aa53b375d2f7b789c2e290f1234641f797ac8df6398029be47502c451","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-bc4395f551f2556aa87d","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"43A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":244520,"character_end":244544,"quote":"569[43A. Omitted] \r\n \r\n ","quote_sha256":"15b58b0ce1cc79c9f58de4d3a8882a6bddde9f2ee9eb55b881766df0dcd1317c","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-43a-244520","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246253,"character_end":246264,"quote":"Section 43A","quote_sha256":"6baee15e6c5787873267f66a88dacbe2aafc4190936a817615d9c111c66d51db","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246083,"character_end":246494,"quote":"substituted for cases by finance act 1996 \r\n568 Sections 43 and 44 omitted by Finance Act, 1996 \r\n569 New section 43A added through Tax Laws (Amendment) Act, 2024. \r\n570 Section 43A omitted by Finance Act, 2025. \r\n571 Section 45A added by Finance Act, 1993. \r\n572 Substituted for “Collector and Collector (Adjudication)” by Finance Act, 2005. Earlier these were substituted for “and Collec tor” by Finance Act, ","quote_sha256":"d82c437068508d8ad158ca1ca260f5a675fbb102100e9ca878e823a6b5344c44","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4c0a74098fa432915fdf","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"45A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":244578,"character_end":244898,"quote":"571[45A. Power of the Board 572[and 573[Commissioner]] to call for \r\nrecords.-- (1) The Board may, of its own motion 574[, or otherwise] call for and \r\nexamine the record of any departmental proceedings under this Act or the rules \r\nmade there under for the purpose of satisfying itself as to the legality or propriety \r","quote_sha256":"be1177ece01b2be7d2eea58e02e7f3894b649a73542db852635a5efda51c1423","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-45a-244578","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246301,"character_end":246312,"quote":"Section 45A","quote_sha256":"fa71d5c7c886a94ebbd62e43942886c95c2958f53fa0c2cee47027346d8e31a9","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246131,"character_end":246542,"quote":"Sections 43 and 44 omitted by Finance Act, 1996 \r\n569 New section 43A added through Tax Laws (Amendment) Act, 2024. \r\n570 Section 43A omitted by Finance Act, 2025. \r\n571 Section 45A added by Finance Act, 1993. \r\n572 Substituted for “Collector and Collector (Adjudication)” by Finance Act, 2005. Earlier these were substituted for “and Collec tor” by Finance Act, \r\n2003. \r\n573 Substituted for “Collector” by Fin","quote_sha256":"a8187ef8d2d6d4c980fd9c0e2a04e5734d2d4f71aca9b52c6493731fde888fe6","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1e675220ac2a9d41f91d","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"45B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247521,"character_end":247841,"quote":"582[45B. Appeals.– 583[(1)  Any person, other than an State Owned \r\nEnterprises (SOE), aggrieved by any decision or order passed  under sections \r\n10,11A,11D, 11E, 11F ,21,33, 34 and 66 of this Act , by an officer of Inland \r\nRevenue may, within thirty days of the date of receipt of such decision or order \r\nprefer appe","quote_sha256":"24e0ab444989f9e31582fa9f3fb1233563030046a375273857f579767c020db2","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-45b-247521","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":249251,"character_end":249262,"quote":"Section 45B","quote_sha256":"60e373790cd8646e134225f53075de87b8081793becd877968917197128dd103","reader_fragment":"p-248423-250145-96b18d18dade7f33","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-248423-250145-96b18d18dade7f33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":249081,"character_end":249492,"quote":" is a company, five thousand \r\nrupees; or \r\n     (ii) where the appellant is not a company, one \r\nthousand rupees.] \r\n \r\n                                           \r\n582 Section 45B inserted by Finance Ordinance, 2002 \r\n583 Section 45B substituted by Finance Act, 2025. \r\n584 New sub-sections (1A and 1B) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 95   \r\n \r\n585[586[(1C) Where in a particular ca","quote_sha256":"52c27e41d52b7820411fcfba997765f36786f994ef62c1500f5ea9f1e6d83550","reader_fragment":"p-248423-250145-96b18d18dade7f33","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-248423-250145-96b18d18dade7f33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7db9e07f0c03d1fbdb41","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"45B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247521,"character_end":247841,"quote":"582[45B. Appeals.– 583[(1)  Any person, other than an State Owned \r\nEnterprises (SOE), aggrieved by any decision or order passed  under sections \r\n10,11A,11D, 11E, 11F ,21,33, 34 and 66 of this Act , by an officer of Inland \r\nRevenue may, within thirty days of the date of receipt of such decision or order \r\nprefer appe","quote_sha256":"24e0ab444989f9e31582fa9f3fb1233563030046a375273857f579767c020db2","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-45b-247521","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":249305,"character_end":249316,"quote":"Section 45B","quote_sha256":"60e373790cd8646e134225f53075de87b8081793becd877968917197128dd103","reader_fragment":"p-248423-250145-96b18d18dade7f33","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-248423-250145-96b18d18dade7f33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":249135,"character_end":249546,"quote":"where the appellant is not a company, one \r\nthousand rupees.] \r\n \r\n                                           \r\n582 Section 45B inserted by Finance Ordinance, 2002 \r\n583 Section 45B substituted by Finance Act, 2025. \r\n584 New sub-sections (1A and 1B) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 95   \r\n \r\n585[586[(1C) Where in a particular case, the Commissioner (Appeals) is of the \r\nopinion rec","quote_sha256":"39f893291b4f81db78fdcb5f81e269377e8634c79388d8530ba7d3fa27165bb5","reader_fragment":"p-248423-250145-96b18d18dade7f33","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-248423-250145-96b18d18dade7f33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-057f86b60a49f0c3dcd1","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"45B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247521,"character_end":247841,"quote":"582[45B. Appeals.– 583[(1)  Any person, other than an State Owned \r\nEnterprises (SOE), aggrieved by any decision or order passed  under sections \r\n10,11A,11D, 11E, 11F ,21,33, 34 and 66 of this Act , by an officer of Inland \r\nRevenue may, within thirty days of the date of receipt of such decision or order \r\nprefer appe","quote_sha256":"24e0ab444989f9e31582fa9f3fb1233563030046a375273857f579767c020db2","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-45b-247521","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":253301,"character_end":253312,"quote":"section 45B","quote_sha256":"1769ce473ec96d09cb7d7a86cd24c3e154d3376bc538dd1b5091ab111f8cf34b","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":253131,"character_end":253542,"quote":" (Appeals) under this Act or the rules \r\nmade thereunder; or any person other than SOE aggrieved by an order passed by \r\nofficer of inland revenue when second proviso to section 45B applies, may within \r\nthirty days of the receipt of such order, prefer an appeal to the Appellate Tribunal: \r\n \r\n Provided that where sub -section (11) of section 134A of Income Tax \r\nOrdinance, 2001 (XLIX of 2001) shall apply, a","quote_sha256":"485894d2e0f62779778b8572d5dfecb3beffdb624e3e95443d6d1ff5795feab2","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ca0ad823d65764d59855","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"47","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":253939,"character_end":254259,"quote":"603[47. Reference to the High Court.- 604(1) Within sixty days of communication \r\nof the order of the Appellate Tribunal, the aggrieved person or the Commissioner \r\nmay submit a reference in the prescribed form along with a statement of  the case \r\nand complete record of the Appellate Tribunal to the High Court, statin","quote_sha256":"4e315b70731121f9c2dd02d8c2a88c12ab830e1e9564c849ecad8d1094d0fb4d","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-47-253939","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":255036,"character_end":255046,"quote":"Section 47","quote_sha256":"69d00b9f9f868025492d35533f2f199e34918de650dab9aaa32d563c0c88f67e","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":254866,"character_end":255276,"quote":"ne 5, 2010. \r\n601 Sub-section (2A) omitted by Tax Laws (Amendment) Act, 2024. \r\n602 Sub-sections (3), (4), (5), (6), (7), (8) and (9) omitted by Finance Act, 2009. \r\n603 Section 47 substituted by Tax Laws (Amendment) Act, 2024. \r\n604 Sub-section (1) substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 97   \r\n \r\n605[47A. Alternative dispute resolution.- (1) Notwithstanding any other provision \r\nof t","quote_sha256":"c4ca82cf558c15fed9374194412f324f45860bd400e30fbdde3cf280f14b7ad4","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-dafaebf89f7d2b8ee245","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"134A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":256586,"character_end":256598,"quote":"section 134A","quote_sha256":"c503a1641fe2d9ec3ca2976fff6f93972e98b03978aa4dc6a4988e182df06f36","reader_fragment":"p-255389-257188-980ea95b78317b62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-255389-257188-980ea95b78317b62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":256416,"character_end":256828,"quote":"enterprise shall have the same, meaning as \r\nassigned thereto in the State-Owned Enterprises (Governance and Operations) Act, \r\n2023 (VII of 2023).  \r\n (2) Provisions of section 134A o f the Income Tax Ordinance, 2001 (XLIX \r\nof 2001) and rules made thereunder relating to alternative dispute resolution shall, \r\nmutatis mutandis, apply to applications for alternative dispute resolution under this \r\nAct.] \r\n \r\n","quote_sha256":"c168d52a7113692ecbe5d977fb7748d0b3efb2e1791e3dac389b8667da5afc3a","reader_fragment":"p-255389-257188-980ea95b78317b62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-255389-257188-980ea95b78317b62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-c5390678b4d141faff97","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"46","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252945,"character_end":252982,"quote":" 46. Appeals to Appellate Tribunal.– ","quote_sha256":"dffb1fcc71ffa47b374cef78de3738074fa3e1ee873621910d9917a5d8193343","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-251797-253597-0d8dae9ad24b5816","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":256921,"character_end":256931,"quote":"section 46","quote_sha256":"836b40688b81289e5dcb5f0196399a72daa5fee9ce6a4740e80bed6ac3c44f0f","reader_fragment":"p-255389-257188-980ea95b78317b62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-255389-257188-980ea95b78317b62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":256751,"character_end":257161,"quote":"y to applications for alternative dispute resolution under this \r\nAct.] \r\n \r\n   606[47AB. Saving.–The period of limitation provided in clause (c) of sub-\r\nsection (1) of section 46 and sub -section (1) of section 47 shall continue to apply \r\nwhere any decision of the commissioner (Appeals) or the Appellate Tribunal is \r\nreceived prior to the date of commencement of the Tax  Laws (Amendment) Act, \r\n2024 (V o","quote_sha256":"690b931fc89de6dff0b13f43dcf24dd54d0d9ed4713eca5f4e8eef5f2132e7a9","reader_fragment":"p-255389-257188-980ea95b78317b62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-255389-257188-980ea95b78317b62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-fc79c06389d4a0f5c162","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"47","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":253939,"character_end":254259,"quote":"603[47. Reference to the High Court.- 604(1) Within sixty days of communication \r\nof the order of the Appellate Tribunal, the aggrieved person or the Commissioner \r\nmay submit a reference in the prescribed form along with a statement of  the case \r\nand complete record of the Appellate Tribunal to the High Court, statin","quote_sha256":"4e315b70731121f9c2dd02d8c2a88c12ab830e1e9564c849ecad8d1094d0fb4d","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-47-253939","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":256956,"character_end":256966,"quote":"section 47","quote_sha256":"7a95c929a085325f64965785435f9dacafd920414face7879b6d4bb9b2c59cde","reader_fragment":"p-255389-257188-980ea95b78317b62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-255389-257188-980ea95b78317b62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":256786,"character_end":257196,"quote":"ispute resolution under this \r\nAct.] \r\n \r\n   606[47AB. Saving.–The period of limitation provided in clause (c) of sub-\r\nsection (1) of section 46 and sub -section (1) of section 47 shall continue to apply \r\nwhere any decision of the commissioner (Appeals) or the Appellate Tribunal is \r\nreceived prior to the date of commencement of the Tax  Laws (Amendment) Act, \r\n2024 (V of 2024).] \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r","quote_sha256":"63aa878abb6752e410e0d5debba101d775c69e24c6cd38db65d2a35f30449c9e","reader_fragment":"p-255389-257188-980ea95b78317b62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-255389-257188-980ea95b78317b62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c8b3ab4ba330e6199bce","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"47A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":255188,"character_end":255508,"quote":"605[47A. Alternative dispute resolution.- (1) Notwithstanding any other provision \r\nof this Act, or the rules made thereunder, an aggrieved person in connection with \r\nany dispute pertaining to-  \r\n \r\n(a) the liability of tax of fifty million rupees or above against \r\nthe aggrieved person or admissibility of refund, as","quote_sha256":"518dbf4c7f225985db9cc2e75b58e0e0434f2fc954674456e3fd39a941e8d6f1","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-47a-255188","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":257252,"character_end":257263,"quote":"Section 47A","quote_sha256":"5e40446337081e8f270dbe6a0838061f3aa6764f20d8a58baea4353e4bef7e19","reader_fragment":"p-257188-258957-68a3e64f0511f383","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-257188-258957-68a3e64f0511f383","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":257082,"character_end":257493,"quote":"prior to the date of commencement of the Tax  Laws (Amendment) Act, \r\n2024 (V of 2024).] \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n                                           \r\n605 Section 47A substituted by Tax Laws (Amendment) Act, 2024. \r\n606 New section inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 98   \r\n \r\n                                                   Chapter-IX \r\n \r\nRECOVERY OF ARREARS \r\n \r\n 48","quote_sha256":"62ac099c65528b9b4e58a18c4d55c3d211a5f6088e804cecc381f67115c05606","reader_fragment":"p-255389-257188-980ea95b78317b62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-255389-257188-980ea95b78317b62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1b9eb3938f36959d7eeb","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"45B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247521,"character_end":247841,"quote":"582[45B. Appeals.– 583[(1)  Any person, other than an State Owned \r\nEnterprises (SOE), aggrieved by any decision or order passed  under sections \r\n10,11A,11D, 11E, 11F ,21,33, 34 and 66 of this Act , by an officer of Inland \r\nRevenue may, within thirty days of the date of receipt of such decision or order \r\nprefer appe","quote_sha256":"24e0ab444989f9e31582fa9f3fb1233563030046a375273857f579767c020db2","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-45b-247521","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":260586,"character_end":260597,"quote":"section 45B","quote_sha256":"1769ce473ec96d09cb7d7a86cd24c3e154d3376bc538dd1b5091ab111f8cf34b","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":260416,"character_end":260827,"quote":"er proviso added through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 99   \r\n \r\nrecovery of any tax due from a taxpayer if the said taxpayer has filed an appeal \r\nunder section 45B 614[or, as the case may be, section 46 ] in respect of the order \r\nunder which the tax sought to be recovered has become payable and the appeal has \r\nnot been decided by the Commissioner (Appeals), subject to the condition that \r","quote_sha256":"8eaaea4f1d99ff4d0fc74679a5dbad4619beba0d3e4123415e07fd22124e50ba","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-09a271b1d7a4b2589fe9","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"46","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252945,"character_end":252982,"quote":" 46. Appeals to Appellate Tribunal.– ","quote_sha256":"dffb1fcc71ffa47b374cef78de3738074fa3e1ee873621910d9917a5d8193343","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-251797-253597-0d8dae9ad24b5816","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":260626,"character_end":260636,"quote":"section 46","quote_sha256":"836b40688b81289e5dcb5f0196399a72daa5fee9ce6a4740e80bed6ac3c44f0f","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":260456,"character_end":260866,"quote":"17 \r\nSales Tax Act, 1990 \r\n \r\n 99   \r\n \r\nrecovery of any tax due from a taxpayer if the said taxpayer has filed an appeal \r\nunder section 45B 614[or, as the case may be, section 46 ] in respect of the order \r\nunder which the tax sought to be recovered has become payable and the appeal has \r\nnot been decided by the Commissioner (Appeals), subject to the condition that \r\n615[ten] per cent of the amount of tax","quote_sha256":"9c88d9d7bcb02f15785ff083aefdb81d2a8ee0860979e544583898ae22aaaa6a","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-a275d7bc85c92c79ffd4","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"49","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":261903,"character_end":262223,"quote":"619[49. Sales of taxable activity or transfer of ownership .--(1) In case of \r\ntermination of taxable activity or part thereof or its sale or transfer of ownership to \r\na non -registered person, the possession of taxable goods or part thereof by the \r\nregistered person shall be deemed to be a taxable supply and the reg","quote_sha256":"167ed342b31cee5d50c9ffcbde9b995fd07ab432d318ff29bf8e05b169e29447","reader_fragment":"p-260748-262546-8b59a8f58c905494","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-260748-262546-8b59a8f58c905494","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-49-261903","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":263861,"character_end":263871,"quote":"Section 49","quote_sha256":"f26bb48126a137421e277c4b9210e8a79bafb186232e08fee6b59a51051c53de","reader_fragment":"p-262546-264306-84ca28e08c04566c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-262546-264306-84ca28e08c04566c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":263691,"character_end":264101,"quote":"2009, dated October 28, 2009, published in the \r\nGazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n618 New sub-section inserted by Finance Act, 2021. \r\n619 Section 49 Substituted by Finance Act, 1996 \r\n620 Sub-section (2) substituted through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 100   \r\n \r\n \r\n 621[49A. Liquidators. – (1) Every person (hereinafter referred to as a \r\n“liquidator”) who i","quote_sha256":"33c7ba12eac0eb12b2b8f45618aa068c3817bd77c17dfc7cd2ec673bc9a8f27b","reader_fragment":"p-262546-264306-84ca28e08c04566c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-262546-264306-84ca28e08c04566c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7ea5281889b641cdc443","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"49A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":264009,"character_end":264329,"quote":"621[49A. Liquidators. – (1) Every person (hereinafter referred to as a \r\n“liquidator”) who is – \r\n \r\n  (a)  a liquidator of a company; \r\n \r\n  (b)  a receiver appointed by a Court or appointed out of  \r\n  Court; \r\n \r\n  (c)  a trustee for a bankrupt; or \r\n \r\n  (d)  a mortgagee in possession;  \r\n \r\nshall, within fourteen ","quote_sha256":"fe9168e44bea77eb4035eda1ba770cfadd13a3fec2f39b57c91e46a57ed7f285","reader_fragment":"p-262546-264306-84ca28e08c04566c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-262546-264306-84ca28e08c04566c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-49a-264009","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":265703,"character_end":265714,"quote":"Section 49A","quote_sha256":"5baa576e6ec3f8e6e1fc1dbbb314db72574629e8fa6b7b31b5778a2231b73658","reader_fragment":"p-264306-266029-1c99a6c67ebd336c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-264306-266029-1c99a6c67ebd336c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":265533,"character_end":265944,"quote":" sub-section \r\n(2) if, and to the extent that, the liquidator fails to comply with the requirements of \r\nthis section. \r\n                                           \r\n621 Section 49A inserted by Finance Act, 2004. \r\n622 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same a","quote_sha256":"f9f0bfc20d43a351e08c220dea47694bedc9a85f3d2e436868e9a0df6f2a2a2f","reader_fragment":"p-264306-266029-1c99a6c67ebd336c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-264306-266029-1c99a6c67ebd336c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-38b62b15b3329c35120f","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"50A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":267425,"character_end":267745,"quote":"628[50A. Computerized system.– (1) The Board may prescribe the use of \r\ncomputerized system for carrying out the purposes of this Act, including the receipt \r\nof applications for registration, returns and such other declarations or information \r\nrequired to be provided under this Act and the rules made thereunder, from","quote_sha256":"61661347c24ce5185497510203fed10fdf801fcf801463d84090a035f791e9d0","reader_fragment":"p-266029-267753-a00c8f5eae4ea663","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-266029-267753-a00c8f5eae4ea663","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-50a-267425","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269499,"character_end":269510,"quote":"Section 50A","quote_sha256":"e8d2634bd950ce419861047a25ffabdd47e06a2e2a53e4485efa5c8096d07ba6","reader_fragment":"p-267753-269544-fc6d6446aee909da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-267753-269544-fc6d6446aee909da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269329,"character_end":269740,"quote":"ance Act, 2008. \r\n625 Comma and words inserted by Finance Act, 1994 \r\n626 Sub-section (2) inserted by Finance Act, 2008. \r\n627 Words inserted by Finance Act, 2021. \r\n628 Section 50A inserted by Finance Act, 2006. \r\n629 Substituted for “their” by Finance Act, 2007 \r\n630 Sub-section (3) and (4) inserted by Finance Act, 2007. \r\nSales Tax Act, 1990 \r\n \r\n 102   \r\n \r\n (4) The business information gathered thr ough","quote_sha256":"9e03de38352b2adefb70c5b6fed454630a8dc8abbb30bedde9349b7c4f1b0173","reader_fragment":"p-267753-269544-fc6d6446aee909da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-267753-269544-fc6d6446aee909da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3e40174efd3ff6bc3212","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"50B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269914,"character_end":270234,"quote":"631[50B. Electronic scrutiny and intimation. -- (1) The Board may \r\nimplement a computerized system for the purpose of automated scrutiny, analysis \r\nand cross -matching of returns and other available data relating to registered \r\npersons and to electronically send intimations to such registered persons about any \r\niss","quote_sha256":"d108af9f629517a9dd8a39f72c958623127d1d2c7f3147e92256ec95f582a977","reader_fragment":"p-269544-271314-7eb4833afbc312d7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-269544-271314-7eb4833afbc312d7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-50b-269914","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":272201,"character_end":272212,"quote":"Section 50B","quote_sha256":"f74c366b3ab083734af65139ed8fe7f14e3469985cd1aa5459b7e170bf95f7a0","reader_fragment":"p-271314-273061-b6197448c751f90a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-271314-273061-b6197448c751f90a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":272031,"character_end":272442,"quote":"\r\nauthorise any person 634[having such qualification as may be prescribed] to \r\nrepresent him or appear on his behalf. \r\n                                           \r\n631 Section 50B inserted by Finance Act 2014 \r\n632 Sub section (3) inserted by Finance Act, 2004. \r\n633 Substituted for “Sales Tax Act” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) O rdinance, \r\n201","quote_sha256":"b753f9ff1b853c123e69208ba91082baaf06657c251cf38215cb3a5ba67f30e4","reader_fragment":"p-271314-273061-b6197448c751f90a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-271314-273061-b6197448c751f90a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6027c1f6a5416e1d8fdc","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"14","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":122574,"character_end":122894,"quote":"317[14. Registration.— (1) Every person engaged in making taxable \r\nsupplies in Pakistan, including zero-rated supplies, in the course or furtherance of \r\nany taxable activity carried on by him, falling in any of the following categories, \r\nif not already registered, is required to be registered under this Act, namely:","quote_sha256":"fb92ca93d7cdd7c82f3ce2cfab0ab59c3a916adfeae2aaea4e3d959f1bf8a46d","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-14-122574","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":273417,"character_end":273427,"quote":"section 14","quote_sha256":"08f7a8a4682568290ae926f9bd51a12af708181b5c3c0dfc1cc2a327b2aed248","reader_fragment":"p-273061-274799-3ed3d1075499f6ee","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-273061-274799-3ed3d1075499f6ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":273247,"character_end":273657,"quote":"to electronically file return under Chapter V and such other \r\ndocuments electronically, as may be prescribed from time to time, on behalf of a \r\nperson registered under section 14. \r\n \r\n (2) A person registered under section 14 may authorize an e -\r\nintermediary to electronically file return or any other documents,  as specified in \r\nsub-section (1). \r\n \r\n (3) The return or such other documents filed by an","quote_sha256":"1b851cb2a0a7bdb5742931189247cda3412b5ec6ff82e922e6bbe7ba3eaed941","reader_fragment":"p-273061-274799-3ed3d1075499f6ee","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-273061-274799-3ed3d1075499f6ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-437e4ea2f334a6bfbbd9","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"14","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":122574,"character_end":122894,"quote":"317[14. Registration.— (1) Every person engaged in making taxable \r\nsupplies in Pakistan, including zero-rated supplies, in the course or furtherance of \r\nany taxable activity carried on by him, falling in any of the following categories, \r\nif not already registered, is required to be registered under this Act, namely:","quote_sha256":"fb92ca93d7cdd7c82f3ce2cfab0ab59c3a916adfeae2aaea4e3d959f1bf8a46d","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-14-122574","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":273465,"character_end":273475,"quote":"section 14","quote_sha256":"08f7a8a4682568290ae926f9bd51a12af708181b5c3c0dfc1cc2a327b2aed248","reader_fragment":"p-273061-274799-3ed3d1075499f6ee","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-273061-274799-3ed3d1075499f6ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":273295,"character_end":273705,"quote":"d such other \r\ndocuments electronically, as may be prescribed from time to time, on behalf of a \r\nperson registered under section 14. \r\n \r\n (2) A person registered under section 14 may authorize an e -\r\nintermediary to electronically file return or any other documents,  as specified in \r\nsub-section (1). \r\n \r\n (3) The return or such other documents filed by an e -intermediary on \r\nbehalf of a registered per","quote_sha256":"2655cc1fb8b234174f34f650e70173e2d5c46684e3505da0a6ca98fb14f25a0b","reader_fragment":"p-273061-274799-3ed3d1075499f6ee","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-273061-274799-3ed3d1075499f6ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e07059aca13b38c23c6e","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"52A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":273062,"character_end":273382,"quote":"635[52A. e-intermediaries to be appointed.– (1) Subject to such conditions, \r\nlimitations and restrictions, the Board may, by a notification in the official Gazette, \r\nappoint a person to electronically file return under Chapter V and such other \r\ndocuments electronically, as may be prescribed from time to time, on beh","quote_sha256":"86e3d656740aef6cec261a648ee425cb9cf5f43f51f5c7f3312670fcbd484b6f","reader_fragment":"p-273061-274799-3ed3d1075499f6ee","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-273061-274799-3ed3d1075499f6ee","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-52a-273062","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":275618,"character_end":275629,"quote":"Section 52A","quote_sha256":"7c045e1bedf4956fa0b7aeac5ba38a41ce1237b1f7d230b7c49065398be51d7a","reader_fragment":"p-274799-276582-f511d9ac8bb35355","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-274799-276582-f511d9ac8bb35355","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":275448,"character_end":275859,"quote":"e tax liability under this Act shall pass on to the estate in bankruptcy if \r\nit continues to operate the business. \r\n \r\n                                           \r\n635 Section 52A inserted by Finance Act, 2006. \r\nSales Tax Act, 1990 \r\n \r\n 104   \r\n \r\n (2) If tax liability is incurred by an estate in bankruptcy, the tax is \r\ndeemed to be a current expenditure in the operations of the estate in bankruptcy \r\na","quote_sha256":"13c5f9d667643bcb57b717c422120adfad399d85e8d607eb9fb9678a1fb8bb2d","reader_fragment":"p-274799-276582-f511d9ac8bb35355","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-274799-276582-f511d9ac8bb35355","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-19ee57f0780a1127e155","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"56","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":278031,"character_end":278041,"quote":"Section 56","quote_sha256":"2555a98f47dd83844ced0986f5a67c5c402d1e10ac192cb37e43d9775a32e6ae","reader_fragment":"p-276582-278322-163b96b3bafd419d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-276582-278322-163b96b3bafd419d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":277861,"character_end":278271,"quote":" \r\nwhere the person does not have such office or address, the notice is \r\n                                           \r\n636 Substituted vide Finance Ordinance, 2001 \r\n637 Section 56 substituted vide Finance Act, 2010 \r\n638 The words “or” omitted through Finance Act, 2017 \r\n639 Semi colon substituted for the full stop and new clause (d) inserted through Finance Act, 2017 \r\n640 The words substituted by Finance","quote_sha256":"4a5549bf6b389ff163e484a180ce5dbfe1ca77f9dfabbc8286982708d50ac920","reader_fragment":"p-276582-278322-163b96b3bafd419d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-276582-278322-163b96b3bafd419d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-df41c4319fc32dfcf3f8","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"56A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":279507,"character_end":279827,"quote":"643[56A. Agreement for the exchange of information 644[or assistance in \r\nrecovery of taxes] .– (1) The Federal Government may enter into bilateral or \r\nmultilateral agreements  with provincial governments or with governments of \r\nforeign countries for the exchange of information, including electronic exchange \r\nof inf","quote_sha256":"f3f4ee682178240d9cab9cb6315e6a9ee7078536ab9d561033eaa444bd07891a","reader_fragment":"p-278322-280103-1305b8dc9e3b3506","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-278322-280103-1305b8dc9e3b3506","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-56a-279507","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":283518,"character_end":283529,"quote":"section 56A","quote_sha256":"772f4f25d028c310fd4fa62307cc639543740df8621962c17b841e34cfa8fb35","reader_fragment":"p-281844-283604-d930d9fae40dd809","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-281844-283604-d930d9fae40dd809","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":283348,"character_end":283759,"quote":"ty, institution or organization, notified \r\nby the Board. \r\n                                           \r\n646 New sub-section (3) inserted by Finance Act, 2021. \r\n647 New section 56AB inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 107   \r\n \r\n \r\n (2) The Board shall make arrangements for laying the infrastructure for \r\nreal-time access to information and database under sub-section (1) and aligning ","quote_sha256":"ca102234860b771d324e932274b91e7ebc3f484dd2827548b066ca80f86dc0ef","reader_fragment":"p-281844-283604-d930d9fae40dd809","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-281844-283604-d930d9fae40dd809","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1b863c15ba0b1de53770","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"56B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":284178,"character_end":284498,"quote":"648[56B. Disclosure of information by a public servant.─  (1) Any \r\ninformation acquired under any provision of this Act shall be confidential and no \r\npublic servant 649[, expert or auditors appointed under section 32B] shall disclose \r\nany such informa tion, except as provided under section 216 of the Income Tax \r\nOr","quote_sha256":"c5cc1f1e4ffbd6609d5643334d7bc0a81ef497ca04791dbf732c35ce818330d6","reader_fragment":"p-283604-285339-0bfe1aa11862bcbb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-283604-285339-0bfe1aa11862bcbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-56b-284178","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":284053,"character_end":284064,"quote":"section 56B","quote_sha256":"b2a1f6c26ef7aee5a98d212d7e50aa3268793f300c75713ffbbfcc5742ed3595","reader_fragment":"p-283604-285339-0bfe1aa11862bcbb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-283604-285339-0bfe1aa11862bcbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":283883,"character_end":284294,"quote":"is made ava ilable \r\nunder sub-section (1), such information and data shall be provided periodically in \r\nsuch form and manner as may be prescribed. \r\n \r\n (4) Subject to section 56B, all information received under this section \r\nshall be used only for tax purposes and kept confidential.] \r\n \r\n 648[56B. Disclosure of information by a public servant.─  (1) Any \r\ninformation acquired under any provision of this","quote_sha256":"c55f9ce01e42858d1733788ace795a8e418b1087ec766c2bd67e33ea8b079610","reader_fragment":"p-283604-285339-0bfe1aa11862bcbb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-283604-285339-0bfe1aa11862bcbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-94929e56e5f04d53108c","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"32B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":284386,"character_end":284397,"quote":"section 32B","quote_sha256":"c08494067351d9c5667f7b71389382b40b9eb54f2612aa915a22090ca665146e","reader_fragment":"p-283604-285339-0bfe1aa11862bcbb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-283604-285339-0bfe1aa11862bcbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":284216,"character_end":284627,"quote":"a public servant.─  (1) Any \r\ninformation acquired under any provision of this Act shall be confidential and no \r\npublic servant 649[, expert or auditors appointed under section 32B] shall disclose \r\nany such informa tion, except as provided under section 216 of the Income Tax \r\nOrdinance, 2001 (XLIX of 2001). \r\n  \r\n (2) Notwithstanding anything contained in sub -section (1) and the \r\nFreedom of Information ","quote_sha256":"372608e1dded2bebbeecab4426ae4e9007b132e0f1271f6c11a4a014dcecccd2","reader_fragment":"p-283604-285339-0bfe1aa11862bcbb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-283604-285339-0bfe1aa11862bcbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-1a42c2578dc1e31472ee","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"56A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":279507,"character_end":279827,"quote":"643[56A. Agreement for the exchange of information 644[or assistance in \r\nrecovery of taxes] .– (1) The Federal Government may enter into bilateral or \r\nmultilateral agreements  with provincial governments or with governments of \r\nforeign countries for the exchange of information, including electronic exchange \r\nof inf","quote_sha256":"f3f4ee682178240d9cab9cb6315e6a9ee7078536ab9d561033eaa444bd07891a","reader_fragment":"p-278322-280103-1305b8dc9e3b3506","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-278322-280103-1305b8dc9e3b3506","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-56a-279507","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":284825,"character_end":284836,"quote":"section 56A","quote_sha256":"772f4f25d028c310fd4fa62307cc639543740df8621962c17b841e34cfa8fb35","reader_fragment":"p-283604-285339-0bfe1aa11862bcbb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-283604-285339-0bfe1aa11862bcbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":284655,"character_end":285066,"quote":"2), any information \r\nreceived or supplied in  pursuance of bilateral or multilateral agreements with \r\ngovernment of foreign countries for exchange of information under section 56A \r\nshall be confidential.] \r\n \r\n 56C. Prize schemes to promote tax culture. - 1[(1)] The Board may \r\nprescribe prize schemes to encourage the general public to make purchases only \r\nfrom registered persons issuing tax invoices.] \r","quote_sha256":"3616c913d9812fc83a90b26ca91263f90533d128d1c6729809a7994b9493ab16","reader_fragment":"p-283604-285339-0bfe1aa11862bcbb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-283604-285339-0bfe1aa11862bcbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9210eee9cba90c653369","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"56B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":284178,"character_end":284498,"quote":"648[56B. Disclosure of information by a public servant.─  (1) Any \r\ninformation acquired under any provision of this Act shall be confidential and no \r\npublic servant 649[, expert or auditors appointed under section 32B] shall disclose \r\nany such informa tion, except as provided under section 216 of the Income Tax \r\nOr","quote_sha256":"c5cc1f1e4ffbd6609d5643334d7bc0a81ef497ca04791dbf732c35ce818330d6","reader_fragment":"p-283604-285339-0bfe1aa11862bcbb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-283604-285339-0bfe1aa11862bcbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-56b-284178","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":285987,"character_end":285998,"quote":"Section 56B","quote_sha256":"dfa602c35163b3cc20f11eff8a7cdd1d156ef0ae4e554fa103e4dd1e5008d92d","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":285817,"character_end":286228,"quote":" has the effect of increasing an \r\nassessment, reducing a refund or otherwise applying adversely to the taxpayer shall \r\n                                           \r\n648 Section 56B substituted through Finance Act, 2016. \r\n649 expression “, expert or auditors appointed under section 32B” inserted by Finance Act, 2025. \r\n650 Existing sub-section renumbered as sub-section (1) and new sub-section (2) inserted b","quote_sha256":"381cea6830d105cb806b4a9cf2f08430d1a727975525a97a2201ba2b18db6333","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8b5825076442a4f0ce32","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"32B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":286093,"character_end":286104,"quote":"section 32B","quote_sha256":"c08494067351d9c5667f7b71389382b40b9eb54f2612aa915a22090ca665146e","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":285923,"character_end":286334,"quote":"xpayer shall \r\n                                           \r\n648 Section 56B substituted through Finance Act, 2016. \r\n649 expression “, expert or auditors appointed under section 32B” inserted by Finance Act, 2025. \r\n650 Existing sub-section renumbered as sub-section (1) and new sub-section (2) inserted by Finance Act, 2021. \r\n651 Section 57 is substituted by Finance Act, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 108","quote_sha256":"85c0d723de46347b8c914f21c6f8331cf7969bb068822e40b570a29155435a30","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-9f3136c65ae4bc322924","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"57","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":285341,"character_end":285661,"quote":"651[57. Rectification of Mistake. – (1) The officer of Inland Revenue, \r\nCommissioner, the Commissioner (Appeals) or the Appellate Tribunal may, by an \r\norder in writing, amend any order passed by him to rectify any mistake apparent \r\nfrom the record on his or its own motion or any mistake brought to his or its notice ","quote_sha256":"739ea033f97e4c3b3709bb96d6ec82b470e09e5a68b6e90dc686515ae0cf9acc","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-57-285341","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":286255,"character_end":286265,"quote":"Section 57","quote_sha256":"3fb55fdab5c1c46891ab7c92803f2682d803c06366828917b291e21bd67f69d1","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":286085,"character_end":286495,"quote":"d under section 32B” inserted by Finance Act, 2025. \r\n650 Existing sub-section renumbered as sub-section (1) and new sub-section (2) inserted by Finance Act, 2021. \r\n651 Section 57 is substituted by Finance Act, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 108   \r\n \r\nbe made unless the taxpayer has been given a reasonable opportunity of being \r\nheard. \r\n \r\n (3) Where a mistake apparent on the record is brought to the ","quote_sha256":"0056bb6011bf936a3c332f9728045ede6d6f0ed31070fa714bbc39df48dfc9fa","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0904b6dc4b122bc260d2","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"58","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":287016,"character_end":287336,"quote":"652[58. Liability for payment of tax in case of private companies or \r\nbusiness enterprises.–(1) Notwithstanding anything contained in the Companies \r\nAct, 2017 (XIX of 2017), where any private company or business ent erprise is \r\nwound up and any tax chargeable on the company or business enterprise, whether \r\nbefore, ","quote_sha256":"cf6b35f6414ac98996972de96be036ba76761af865d030f0484950987e20f58a","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-58-287016","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":288879,"character_end":288889,"quote":"Section 58","quote_sha256":"90fd176c35aa18f3d2a1f08a42aecc5d3739e7f811d869ddecb381a59e002b64","reader_fragment":"p-288875-290623-e9cd5b9e157700f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-288875-290623-e9cd5b9e157700f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":288709,"character_end":289119,"quote":"uardian or manager who receives or is entitled to receive income on \r\nbehalf, or for the benefit of the individual; \r\n \r\n                                           \r\n652 Section 58 substituted by Finance Act, 2019. \r\n653 Section 58A and 58B inserted by Finance Act, 2008 \r\nSales Tax Act, 1990 \r\n \r\n 109   \r\n \r\n (b) where the person is a company (other than a trust, a Provincial \r\nGovernment, or local authorit","quote_sha256":"1842dbf24d2d5b66a9893e8e7c8c169bc6c645fcfb550f476c8eca3f5cca7eeb","reader_fragment":"p-287087-288875-93f7763864ec63fe","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-287087-288875-93f7763864ec63fe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2cc6d1f490f6a78edfe3","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"58A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":288451,"character_end":288771,"quote":"653[58A. Representatives.–  (1) For the purpose of this Act and subject to sub-\r\nsections (2) and (3), the expression “representative” in respect of a registered \r\nperson, means: – \r\n \r\n (a) where the person is an individual under a legal disability, the \r\nguardian or manager who receives or is entitled to receive inco","quote_sha256":"08d549fe9d77cbb99d6c94b0752c8613a5347fcac812eebd3bfb15808c0f03f3","reader_fragment":"p-287087-288875-93f7763864ec63fe","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-287087-288875-93f7763864ec63fe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-58a-288451","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":288930,"character_end":288941,"quote":"Section 58A","quote_sha256":"5065207250467f88e9b1e0123097fc02fb4f793c2ffab72ad20802b0d3b25abd","reader_fragment":"p-288875-290623-e9cd5b9e157700f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-288875-290623-e9cd5b9e157700f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":288760,"character_end":289171,"quote":"eceive income on \r\nbehalf, or for the benefit of the individual; \r\n \r\n                                           \r\n652 Section 58 substituted by Finance Act, 2019. \r\n653 Section 58A and 58B inserted by Finance Act, 2008 \r\nSales Tax Act, 1990 \r\n \r\n 109   \r\n \r\n (b) where the person is a company (other than a trust, a Provincial \r\nGovernment, or local authority in Pakistan), a director or a manager \r\nor secreta","quote_sha256":"2f41cabc349959596336d941a33253c0313875e2a8520e10bb16bcdbc73604df","reader_fragment":"p-287087-288875-93f7763864ec63fe","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-287087-288875-93f7763864ec63fe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-26ea8d4cf7e746d52e5f","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"58","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":287016,"character_end":287336,"quote":"652[58. Liability for payment of tax in case of private companies or \r\nbusiness enterprises.–(1) Notwithstanding anything contained in the Companies \r\nAct, 2017 (XIX of 2017), where any private company or business ent erprise is \r\nwound up and any tax chargeable on the company or business enterprise, whether \r\nbefore, ","quote_sha256":"cf6b35f6414ac98996972de96be036ba76761af865d030f0484950987e20f58a","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-58-287016","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":292386,"character_end":292396,"quote":"section 58","quote_sha256":"abe710889d391ed37bdd733508b733736502921c23aa44d09a4fa7dba37414e7","reader_fragment":"p-292370-294123-c920e4bb9f150225","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-292370-294123-c920e4bb9f150225","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":292216,"character_end":292626,"quote":" person shall be responsible for performing any duties or \r\nobligations imposed by or under this Act on the person, including the payment of \r\ntax.  \r\n \r\n (2) Subject to section 58 and sub-section (5) of this section, any tax that, \r\nby virtue of sub -section (1), is payable  by a representative of a registered person \r\nshall be recoverable from the representative only to the extent of any assets of the \r\nr","quote_sha256":"e48cc160fb3057bfac4c3733d4ece0ab0704978ebdbc8ae87d5cb584ed52525b","reader_fragment":"p-290623-292370-abcdd91a63443328","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-290623-292370-abcdd91a63443328","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fe8b3742bf7b963e7e74","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"14","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":122574,"character_end":122894,"quote":"317[14. Registration.— (1) Every person engaged in making taxable \r\nsupplies in Pakistan, including zero-rated supplies, in the course or furtherance of \r\nany taxable activity carried on by him, falling in any of the following categories, \r\nif not already registered, is required to be registered under this Act, namely:","quote_sha256":"fb92ca93d7cdd7c82f3ce2cfab0ab59c3a916adfeae2aaea4e3d959f1bf8a46d","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-14-122574","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":296054,"character_end":296064,"quote":"section 14","quote_sha256":"08f7a8a4682568290ae926f9bd51a12af708181b5c3c0dfc1cc2a327b2aed248","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":295884,"character_end":296294,"quote":" 658[59. Tax paid on stocks acquired before registration.– The tax 659[. . .] \r\npaid on goods purchased by a person who is subsequently required to be registered \r\nunder section 14 due to new liabilities or levies or gets voluntary registration under \r\n660[this Act or the rules made thereunder], shall be treated as input tax, provided \r\nthat such goods were purchased by him from a registered person against ","quote_sha256":"56aaf17fdfa1591d729d8cbcae00409e8010d4291915cfa8aebf35f0ad833e14","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b6f6caf75566c125028e","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":140477,"character_end":140497,"quote":" 23. Tax Invoices.– ","quote_sha256":"fb63e46fd5f5974aac121be1b2b6f337c7e44398a18a06aa81254cbc39a4b223","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-139083-140858-9660e0af3554497e","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":296320,"character_end":296330,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":296150,"character_end":296560,"quote":"or the rules made thereunder], shall be treated as input tax, provided \r\nthat such goods were purchased by him from a registered person against an invoice \r\nissued under section 23 during a period of thirty days before making an application \r\nfor registration and constitute his verifiable unsold stock on the date of compulsory \r\nregistration or on the date of application for registration or for voluntary \r\n","quote_sha256":"472138e355717bf50eaecb7c3bc4b6695efc5be9f06cd5e18ee568026bacfa6d","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-43da2ed2efec99dbbfc6","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"58C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":295366,"character_end":295686,"quote":"657[58C. Inspection of audit firm – Where in case of a registered person, \r\nwhose accounts are subject to audit under the Companies Act, 2017 (XIX of 2017), \r\nChief Commissioner Inland Revenue has reason to believe that the audited \r\naccounts do not reflect the true and fair view of sales and purchases an d related \r\ns","quote_sha256":"4593bff5a7973ebcc4af90be95411e0b2f1d472a93a8535044d3a47bc51cc806","reader_fragment":"p-294123-295884-f8a93fadbe705bce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-294123-295884-f8a93fadbe705bce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-58c-295366","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":297087,"character_end":297098,"quote":"Section 58C","quote_sha256":"715547a814223e411aaf64f890c03a8e8e2f9759689fe7dcdf8f81643465387b","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":296917,"character_end":297328,"quote":"n the date of compulsory registration or on the date of application for \r\nregistration or for voluntary registration.] \r\n                                           \r\n657 Section 58C inserted by Finance Act, 2025 \r\n658Section 59 inserted by Finance Act, 1999. Earlier it was omitted by Finance Act, 1997. Earlier it was substituted through Finance Act, 1996. \r\n659 Commas and words “, other than the turnover tax","quote_sha256":"b2b30345ca902882af87726e4b92b8702c60ae7b2134cf1f6b502c2425a08dd5","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5a34d427584244bb7f7a","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"18","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":131860,"character_end":131875,"quote":"18. *** \r\n  \r\n ","quote_sha256":"1ba437fdbe957a6f06717b727f1a2fff67e242b4664aac3b7778c31cbd3cc5a4","reader_fragment":"p-130255-131981-286edbe018ae139b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-130255-131981-286edbe018ae139b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-18-131860","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":297383,"character_end":297393,"quote":"section 18","quote_sha256":"bfe92c5e96adcd593644c1c8b9809e07fafdda5a2e97f5052dcd997c5f6c858e","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":297213,"character_end":297623,"quote":", 1997. Earlier it was substituted through Finance Act, 1996. \r\n659 Commas and words “, other than the turnover tax” omitted by Finance Act, 2004. \r\n660 Substituted for “section 18” by Finance Act, 2004 \r\nSales Tax Act, 1990 \r\n \r\n 112   \r\n \r\n \r\n 661[60. Powers to deliver certain goods without payment of tax.– Subject \r\nto such conditions, limitations or restrictions as it thinks fit to impose, 662[Federal \r","quote_sha256":"a50521ebd84d0bc62c44fc2eee6c4c80d1895bce5daf319e08220807d577d4c4","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-618f3325aff27994cf36","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"60","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":297459,"character_end":297779,"quote":"661[60. Powers to deliver certain goods without payment of tax.– Subject \r\nto such conditions, limitations or restrictions as it thinks fit to impose, 662[Federal \r\nGovernment] may authorise the 663[import] of goods or class of g oods, without \r\npayment of the whole or any part of the tax payable thereon to the followi","quote_sha256":"a59cc5163d10c7cb08239960afe1c9a7de3e614d90da622ea9897c723bca8b83","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-60-297459","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299708,"character_end":299718,"quote":"Section 60","quote_sha256":"3d3a4dd1c35e9c97841ed885f81f418828d7d521f630f30f11c620bdbdd2284f","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299538,"character_end":299948,"quote":" is \r\nmade within a period of two years from the date of importation as shown in the \r\nrecords of the Custom House: \r\n \r\n                                           \r\n661 Section 60 Substituted by Finance Act, 1998. \r\n662 Words substituted by Finance Act, 2018. \r\n663 Substituted for “delivery” by Finance Act, 1999 \r\n664 Clause (ii) substituted by the Finance Act, 1999. \r\n665 Clause (iii) omitted by Finance A","quote_sha256":"fca4a2b7096c7329e7373418f20ab805943f746dc90dd6fc72cc6527069c082d","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e3a0d475e331100db14f","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"61A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":298542,"character_end":298862,"quote":"667[61A. Repayment of tax to persons registered in Azad Jammu and \r\nKashmir.– Subject to such conditions, limitations or restrictions as it may deem \r\nfit to impose, the Board may authorize the repayment in whole or in part of the \r\ninput tax paid on any goods acquired in or imported into Pakistan by the persons \r\nregi","quote_sha256":"21ff42625846fbc0c55d0033b4fe1804ebbb962cc1a57e1246adada4a2579fac","reader_fragment":"p-297624-299348-c2ec52750df18bac","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-297624-299348-c2ec52750df18bac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-61a-298542","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":300032,"character_end":300043,"quote":"Section 61A","quote_sha256":"e3d35fddc523a7d66e0972e48df828c5c362e06e77b432e36dd080fa35752aa5","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299862,"character_end":300273,"quote":"use (ii) substituted by the Finance Act, 1999. \r\n665 Clause (iii) omitted by Finance Act, 1999. \r\n666 Words “the importation of” omitted by Finance Ordinance, 2002 \r\n667 Section 61A inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 113   \r\n \r\n Provided further that the Board may, on sufficient cause being shown, in \r\nany case extend the said period by a further period of one year. \r\n \r\n 63.   Drawba","quote_sha256":"870777016f3af0e5aebd0cd98490791a451173872f541db19d78a079f2ef1d05","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-defeca53cfca6329005c","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"62","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":298951,"character_end":298991,"quote":" 62. Drawback allowable on re -export.– ","quote_sha256":"0109acef006f661e7a0a1064e83bdcfe079704320f96d5eb1c7a1ffa38835ef0","reader_fragment":"p-297624-299348-c2ec52750df18bac","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-297624-299348-c2ec52750df18bac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-297624-299348-c2ec52750df18bac","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":300381,"character_end":300391,"quote":"section 62","quote_sha256":"8b7c3daf7425d7692e46e1f3c13cc1b2aba0151113b7f6c1b72c6cb72cc6b0a3","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":300211,"character_end":300621,"quote":"aid period by a further period of one year. \r\n \r\n 63.   Drawback on goods taken into use between importation and \r\nre-exportation.– Notwithstanding anything contained in section 62, the \r\nrepayment of sales tax as drawback in respect of goods which have been taken into \r\nuse between importation and re -exportation shall be subject to such orders, \r\nconditions or limitations as may be passed or imposed by th","quote_sha256":"8f3529f9c76f243611484384d1406755b8c41bc8b0638961d6a82955172abc94","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-f51e65fe7b8b8b49ffc7","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":107401,"character_end":107721,"quote":"292[10. Refund of input tax.– (1) If the input tax paid by a registered person \r\non taxable purchases made during a tax period exceeds the output tax on account \r\nof zero rated local supplies or export made during that tax period, the excess \r\namount of input tax shall be refunded to the registered person not later tha","quote_sha256":"377348676e77e3a7c1d05e8f1280b6db1eff606c5e3775725f6fda76a85fcbc1","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-10-107401","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":303939,"character_end":303949,"quote":"section 10","quote_sha256":"1bd043bc448dd6074c67276fbda3a04e9dab1f0e27c10d9f97a28df8646aa2a2","reader_fragment":"p-302883-304665-c1e6ba920cf36764","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-302883-304665-c1e6ba920cf36764","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":303769,"character_end":304179,"quote":"l be admissible under this section if \r\nincidence of tax has been passed directly or indirectly to the consumer.] \r\n \r\n 678[67. Delayed Refund.– Where a refund due under section 10 is not made \r\nwithin 679[the time specified in section 10 from the date] of filling of 680[refund \r\nclaim], there shall be paid to the claimant in addition to the amount of refund due \r\nto him, a further sum equal to 681[KIBOR] p","quote_sha256":"3d530062592c2fa5e51a99106c28a002ba2260407aad1a0931f552de9ec96903","reader_fragment":"p-302883-304665-c1e6ba920cf36764","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-302883-304665-c1e6ba920cf36764","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c835d7d67c986f1333d4","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":107401,"character_end":107721,"quote":"292[10. Refund of input tax.– (1) If the input tax paid by a registered person \r\non taxable purchases made during a tax period exceeds the output tax on account \r\nof zero rated local supplies or export made during that tax period, the excess \r\namount of input tax shall be refunded to the registered person not later tha","quote_sha256":"377348676e77e3a7c1d05e8f1280b6db1eff606c5e3775725f6fda76a85fcbc1","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-10-107401","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":303997,"character_end":304007,"quote":"section 10","quote_sha256":"1bd043bc448dd6074c67276fbda3a04e9dab1f0e27c10d9f97a28df8646aa2a2","reader_fragment":"p-302883-304665-c1e6ba920cf36764","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-302883-304665-c1e6ba920cf36764","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":303827,"character_end":304237,"quote":"as been passed directly or indirectly to the consumer.] \r\n \r\n 678[67. Delayed Refund.– Where a refund due under section 10 is not made \r\nwithin 679[the time specified in section 10 from the date] of filling of 680[refund \r\nclaim], there shall be paid to the claimant in addition to the amount of refund due \r\nto him, a further sum equal to 681[KIBOR] per annum of the amount of refund due, \r\nfrom the date foll","quote_sha256":"f8183ee33fb9094afd100b402338aa44b9f72662f50d619c17637fd1a8276cf4","reader_fragment":"p-302883-304665-c1e6ba920cf36764","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-302883-304665-c1e6ba920cf36764","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-02b8aa3c24804ef528f7","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"67","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":303889,"character_end":304209,"quote":"678[67. Delayed Refund.– Where a refund due under section 10 is not made \r\nwithin 679[the time specified in section 10 from the date] of filling of 680[refund \r\nclaim], there shall be paid to the claimant in addition to the amount of refund due \r\nto him, a further sum equal to 681[KIBOR] per annum of the amount of refu","quote_sha256":"6d931ca8cd944c6f5856770aaafa878ba7a8e126a5e121ea8951d97f716fc2eb","reader_fragment":"p-302883-304665-c1e6ba920cf36764","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-302883-304665-c1e6ba920cf36764","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-67-303889","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306180,"character_end":306190,"quote":"Section 67","quote_sha256":"04cecd7f63958919a485b5e98f52783f06c3e561d98fdf91e53a8c8e700cf485","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306010,"character_end":306420,"quote":"e Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n676 Substituted for full stop by Finance Act, 2005 \r\n677 Proviso inserted by Finance Act, 2011. \r\n678 Section 67 substituted by Finance Act, 1996. \r\n679 Substituted for “thirty days” by Finance Act, 1997 \r\n680 Substituted for “return” by Finance Act, 2007  \r\n681 Substituted for “Six percent” by Finance A ct, 2009, earlier the word “six” was","quote_sha256":"73b4e540abd4ca25bb41a850b832dacb56e85610dd20de57ebe64c06c89fbeb3","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-abdafd5cc6960c719443","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":107401,"character_end":107721,"quote":"292[10. Refund of input tax.– (1) If the input tax paid by a registered person \r\non taxable purchases made during a tax period exceeds the output tax on account \r\nof zero rated local supplies or export made during that tax period, the excess \r\namount of input tax shall be refunded to the registered person not later tha","quote_sha256":"377348676e77e3a7c1d05e8f1280b6db1eff606c5e3775725f6fda76a85fcbc1","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-10-107401","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306764,"character_end":306774,"quote":"section 10","quote_sha256":"1bd043bc448dd6074c67276fbda3a04e9dab1f0e27c10d9f97a28df8646aa2a2","reader_fragment":"p-306337-308067-2fd11aaeffebf9d3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-306337-308067-2fd11aaeffebf9d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306594,"character_end":307004,"quote":"h 28, 1997, prior to this it was substituted \r\nby Sales Tax (Second Amendment) Ordinance 1996, dated 2nd November, 1996.  \r\n682 Substituted for the words and figures “in section 10 from the date” by Finance Act, 2007. \r\nSales Tax Act, 1990 \r\n \r\n 115   \r\n \r\nsuch additional amount shall not apply till the investigation of the claim is \r\ncompleted and the claim is either accepted or rejected 7[:] \r\n \r\n 683[Pro","quote_sha256":"bdfd26fbbc5e5188439e63b20693db7f92a91bc78e60c3b96be0a997c988299d","reader_fragment":"p-306337-308067-2fd11aaeffebf9d3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-306337-308067-2fd11aaeffebf9d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4c6bc9f1a55f91b59873","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"66","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":302540,"character_end":302586,"quote":" 66.  Refund to be claimed within one year. – ","quote_sha256":"5fa506bea57942feb3b15657156114398bddcbcd0460954954a8cbc12a3dee57","reader_fragment":"p-301125-302883-ebe61151f20f9a06","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-301125-302883-ebe61151f20f9a06","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-301125-302883-ebe61151f20f9a06","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":307089,"character_end":307099,"quote":"section 66","quote_sha256":"9e0d1700035dd66d1745c94591c1da21c86b808f6ce7e5a1464a44541d8361e4","reader_fragment":"p-306337-308067-2fd11aaeffebf9d3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-306337-308067-2fd11aaeffebf9d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306919,"character_end":307329,"quote":" claim is \r\ncompleted and the claim is either accepted or rejected 7[:] \r\n \r\n 683[Provided further that where a refund due in the consequence of any \r\norder passed under section 66 is not made within forty five  days of date of such \r\norder, there shall be paid to the claimant in addition to the amount of the refund \r\ndue to him, a further sum equal to KIBOR per annum of the amount of refund, due \r\nfrom the","quote_sha256":"9e801443110c26cc671bfd16722d251160b5920cca2ca366eaebc090a65800ff","reader_fragment":"p-306337-308067-2fd11aaeffebf9d3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-306337-308067-2fd11aaeffebf9d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-6c7ef5f23dda5d539543","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"67","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":303889,"character_end":304209,"quote":"678[67. Delayed Refund.– Where a refund due under section 10 is not made \r\nwithin 679[the time specified in section 10 from the date] of filling of 680[refund \r\nclaim], there shall be paid to the claimant in addition to the amount of refund due \r\nto him, a further sum equal to 681[KIBOR] per annum of the amount of refu","quote_sha256":"6d931ca8cd944c6f5856770aaafa878ba7a8e126a5e121ea8951d97f716fc2eb","reader_fragment":"p-302883-304665-c1e6ba920cf36764","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-302883-304665-c1e6ba920cf36764","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-67-303889","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":307468,"character_end":307478,"quote":"section 67","quote_sha256":"713e064dab69d7d82dbfc05df5dd7ebbb9d7cf9ae1d0532377540ff0da4ba810","reader_fragment":"p-306337-308067-2fd11aaeffebf9d3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-306337-308067-2fd11aaeffebf9d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":307298,"character_end":307708,"quote":"mount of refund, due \r\nfrom the date of the refund order.] \r\n \r\n 684[67A. Payment of refund through sales tax refund bonds. — (1) \r\nNotwithstanding anything contained in section 67, the sales tax refunds payable \r\nunder this Act may also be paid through sales tax refund bonds to be issued by \r\nFBR Refund Settlement Company 685[ ] Limited, in book -entry form throu gh an \r\nestablishment licensed by the Secur","quote_sha256":"96fcde7b59a34c2ba2b1f71dfd62eef49baf74572b7029932f2727ab092f5cb0","reader_fragment":"p-306337-308067-2fd11aaeffebf9d3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-306337-308067-2fd11aaeffebf9d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-bdd46b43c654767e5b55","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"67A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":307363,"character_end":307683,"quote":"684[67A. Payment of refund through sales tax refund bonds. — (1) \r\nNotwithstanding anything contained in section 67, the sales tax refunds payable \r\nunder this Act may also be paid through sales tax refund bonds to be issued by \r\nFBR Refund Settlement Company 685[ ] Limited, in book -entry form throu gh an \r\nestablishm","quote_sha256":"52bb5accdc862a4d3fb619b4708076a4ecfc217d24556b35f5f9880e370bb56a","reader_fragment":"p-306337-308067-2fd11aaeffebf9d3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-306337-308067-2fd11aaeffebf9d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-67a-307363","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":309004,"character_end":309015,"quote":"section 67A","quote_sha256":"32f276bb7f97bb74b32e761a070c1c9ba52e8495cd99fc115df6b59974cde914","reader_fragment":"p-308067-309852-4e056a64b2318ed9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-308067-309852-4e056a64b2318ed9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":308834,"character_end":309245,"quote":"ntarily according to Shariah. \r\n                                           \r\n683 Colon substituted for full stop and new proviso inserted by Finance Act, 2021. \r\n684 New section 67A inserted by Finance Supplementary (Second Amendment) Act, 2019 \r\n685 The word “private” omitted by Finance Act, 2019. \r\n686 The word “private” omitted by Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 116   \r\n \r\n (9) After period","quote_sha256":"1b2345c3649dc68c8875c68ca7d2874f9f35f4c616003c4c609631cf4ab93b88","reader_fragment":"p-308067-309852-4e056a64b2318ed9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-308067-309852-4e056a64b2318ed9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-17373609b715b6b819f0","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"69","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":310346,"character_end":310666,"quote":"688[69. Issuance of duplicate of sales tax documents .– An officer of \r\n689[Inland Revenue not below the rank of Assistant Commissioner] may, on \r\npayment of one hundred rupees, issue an attested duplicate of any sales tax  \r\ndocument as is available with the department or has been filed under this Act or \r\nrules made ","quote_sha256":"0a84fefbaf159d043a89bd238738d45795d5650ee5939176d39d691016056f59","reader_fragment":"p-309852-311592-38a1104ae9d62cb8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-309852-311592-38a1104ae9d62cb8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-69-310346","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":311541,"character_end":311551,"quote":"Section 69","quote_sha256":"f34b27be01278f000edab319ea2e8528b738e95fe5c1d5d4338560f3fb3fbabc","reader_fragment":"p-309852-311592-38a1104ae9d62cb8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-309852-311592-38a1104ae9d62cb8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":311371,"character_end":311781,"quote":"rein.] \r\n \r\n 693[(2) ***] \r\n \r\n                                           \r\n687 The expression substituted for the words “Federal Government” by Finance Act, 2019. \r\n688 Section 69 substituted by the Finance Act, 2008. \r\n689 Substituted for the words “Sales Tax not below the rank of Assistant Collector” by the Finance Act, 2010 \r\n690 Section 71 inserted by Finance supplementary (Amendment) Act, 1997, which ","quote_sha256":"d93c70d8ba7d7fe55f149abfa04eb5898cc669c6cb3e69799cfb1dadbca630ba","reader_fragment":"p-309852-311592-38a1104ae9d62cb8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-309852-311592-38a1104ae9d62cb8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9722e6b8a8cc1ff84b2b","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"71","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":311086,"character_end":311406,"quote":"690[71. Special procedure.– 691[(1)] 692[The Board] may, by notification in \r\nthe official Gazette, prescribe special procedure for scope and payment of tax, \r\nregistration, book keeping and invoicing requirements and returns, etc. in respect \r\nof such supplies as may be specified therein.] \r\n \r\n 693[(2) ***] \r\n \r\n    ","quote_sha256":"4f4f5e113935408799f2957ecd89409ffd0b5cb318f6bf9b89dc5260eabbc4a0","reader_fragment":"p-309852-311592-38a1104ae9d62cb8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-309852-311592-38a1104ae9d62cb8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-71-311086","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":311707,"character_end":311717,"quote":"Section 71","quote_sha256":"17daac3c5b8627fa3d320ed7451dcc6ecf122f5733695c8c3e85b12f96091ad1","reader_fragment":"p-311592-313320-e112041a0819c33a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-311592-313320-e112041a0819c33a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":311537,"character_end":311947,"quote":"688 Section 69 substituted by the Finance Act, 2008. \r\n689 Substituted for the words “Sales Tax not below the rank of Assistant Collector” by the Finance Act, 2010 \r\n690 Section 71 inserted by Finance supplementary (Amendment) Act, 1997, which came into force on March 28, 1997. Earlier the same amendment \r\nwas made by Sales Tax (Second Amendment) Ordinance, 1996 and by Sales Tax (Amendment) Ordinance, 1997.","quote_sha256":"e1ea7964c81dfaddf7dfb1ac2d0705dd6b81f319b258cf83f09aaefca19c1233","reader_fragment":"p-309852-311592-38a1104ae9d62cb8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-309852-311592-38a1104ae9d62cb8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2e90e0b4c305643720fa","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"71","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":311086,"character_end":311406,"quote":"690[71. Special procedure.– 691[(1)] 692[The Board] may, by notification in \r\nthe official Gazette, prescribe special procedure for scope and payment of tax, \r\nregistration, book keeping and invoicing requirements and returns, etc. in respect \r\nof such supplies as may be specified therein.] \r\n \r\n 693[(2) ***] \r\n \r\n    ","quote_sha256":"4f4f5e113935408799f2957ecd89409ffd0b5cb318f6bf9b89dc5260eabbc4a0","reader_fragment":"p-309852-311592-38a1104ae9d62cb8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-309852-311592-38a1104ae9d62cb8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-71-311086","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":311955,"character_end":311965,"quote":"Section 71","quote_sha256":"17daac3c5b8627fa3d320ed7451dcc6ecf122f5733695c8c3e85b12f96091ad1","reader_fragment":"p-311592-313320-e112041a0819c33a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-311592-313320-e112041a0819c33a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":311785,"character_end":312195,"quote":" into force on March 28, 1997. Earlier the same amendment \r\nwas made by Sales Tax (Second Amendment) Ordinance, 1996 and by Sales Tax (Amendment) Ordinance, 1997.  \r\n691 Section 71 re-numbered as sub-section (1) by Finance Act, 1999 \r\n692 The expression “Notwithstanding anything contained in this Act, the Federal Government” substituted through Finance Act, 2019. \r\n693 Sub-section (2) omitted by Sales Tax (","quote_sha256":"57901c6c5d8bfd189e478b31e29ad1827a9c82f5c471b34286bb873387aeaad6","reader_fragment":"p-311592-313320-e112041a0819c33a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-311592-313320-e112041a0819c33a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b7fe181898d270f150b9","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":145283,"character_end":145603,"quote":"376[25.  Audit of sales tax affairs .– (1) The Commissioner on the basis of \r\nreasons to be recorded in writing, may direct the officer of Inland Revenue not \r\nbelow the rank of Assistant Commissioner to conduct audit of sales tax affairs of \r\nany registered person and issue a notice to such register ed person intimati","quote_sha256":"41e0b083e6c9e77d665dc768a9a7dd59103a7862343a2c06918402a7480eeaf7","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-25-145283","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":314215,"character_end":314225,"quote":"section 25","quote_sha256":"1b1607c018251117e66ef48ad6b62790e5ec00f322ceb5d80dd9fd235c0da7b9","reader_fragment":"p-313320-315053-99b41b8277b129af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-313320-315053-99b41b8277b129af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":314045,"character_end":314455,"quote":"hall keep the selection parameters confidential.] \r\n \r\n (2) Audit of tax affairs of persons selected under sub-section (1) shall be \r\nconducted as per procedure given in section 25 and all the provisions of this Act \r\nshall apply accordingly. \r\n \r\n (3) For the removal of doubt, it is hereby declared that the Board shall \r\nbe deemed always to have had, the power to select any persons or classes of \r\npersons ","quote_sha256":"52db27996c3e2cd077f2afb405d4edb67bc2a3231d9c439001c3a87d5e26c565","reader_fragment":"p-313320-315053-99b41b8277b129af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-313320-315053-99b41b8277b129af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fdf60b713525ec013b00","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"72","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":312632,"character_end":312952,"quote":"695[72. Officers of 696[Sales Tax] to follow Board's orders, etc. – All \r\nofficers of 9[Inland Revenue] and other persons employed in the execution of this \r\nAct shall observe and follow the orders, instructions and directions of the Board: \r\n Provided that no such orders, instructions or directions shall be given so \r","quote_sha256":"1b5154c27b4aea5172767e28ef8ef1ee894dffaf55c6468a8ed3ed019c213963","reader_fragment":"p-311592-313320-e112041a0819c33a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-311592-313320-e112041a0819c33a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-72-312632","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":314661,"character_end":314671,"quote":"Section 72","quote_sha256":"3ca4b5077d12c5ee5db6158cb0d78b2a2c31a53504661e18769db143003596dc","reader_fragment":"p-313320-315053-99b41b8277b129af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-313320-315053-99b41b8277b129af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":314491,"character_end":314901,"quote":"section.]  \r\n \r\n                                           \r\n694 Sub-section (3) inserted by Finance Act, 1999. \r\n695Sub-section (3) inserted by Finance Act, 1999. \r\n696 Section 72 inserted by Finance Act, 1998. \r\n9 Substitued for the Words “Sales Tax” by Finance Act, 2010.  \r\n \r\n697 Substituted for “sales” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendm ent was made by Finance Amendment) Ordinanc","quote_sha256":"4e3fc9e08a99800e5bb9c51c67262556680d2931179225ab76b9647574ea9760","reader_fragment":"p-313320-315053-99b41b8277b129af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-313320-315053-99b41b8277b129af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-74d46dc8782ec4df9971","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"72A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":313083,"character_end":313403,"quote":"697[72A  Reference to the authorities. – Any reference to the Collector, \r\nAdditional Collector, Deputy Collector, Assistant Collector, Superintendent, \r\nSenior Auditor and an officer of Sales Tax wherever occur in this Act and rules, \r\nnotifications, clarifications general orders or order made or iss ued there under, ","quote_sha256":"634b1d5de99ca290159e4245260e4acd9c3e5b0e51748d40d3ef6deca5806347","reader_fragment":"p-311592-313320-e112041a0819c33a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-311592-313320-e112041a0819c33a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-72a-313083","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":315404,"character_end":315415,"quote":"Section 72A","quote_sha256":"9a777dfb3a6e6b7d48f37b74d496199caea07e2faa8dba2f91c625f3028a6b73","reader_fragment":"p-315053-316837-f974a68a180e8567","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-315053-316837-f974a68a180e8567","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":315234,"character_end":315645,"quote":"rdinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n698 Section 72A inserted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance Amendment) Ordinance, 2 010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010","quote_sha256":"7278212ee6d0ab83f7cb0d83752615644cc39054d219a78da5ead96720b77ddf","reader_fragment":"p-315053-316837-f974a68a180e8567","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-315053-316837-f974a68a180e8567","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e19534cacd16127fc3cd","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"72D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":316873,"character_end":317193,"quote":"701[72D. Reward to whistleblowers.-- (1) The Board may sanction reward to \r\nwhistleblowers in cases of concealment or evasion of tax, tax fraud, corruption or \r\nmisconduct providing credible information leading to such detection of evasion of \r\ntax fraud. \r\n \r\n (2) The Board may, by notification in the official Gazette","quote_sha256":"1ff8aeefab856adee30a689048a8017b9061ec84bf98378471737f90b7b9d1f9","reader_fragment":"p-316837-318576-1898802814174834","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-316837-318576-1898802814174834","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-72d-316873","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318534,"character_end":318545,"quote":"Section 72D","quote_sha256":"034c013385a19d5aa5f15516a891c6d6d834548238c61c8d19aac937e21af2f9","reader_fragment":"p-316837-318576-1898802814174834","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-316837-318576-1898802814174834","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318364,"character_end":318775,"quote":"gle supplier in a tax period], excluding payment against a utility \r\n                                           \r\n700Section 72C substituted by Finance Act, 2013.  \r\n701 Section 72D added by Finance Act, 2015. \r\n702 Section 73 substituted by Finance Act, 2004. Earlier it was substituted by Finance Act, 2003, which was \r\ninserted by Tax Laws (Amendments) Ordinance, 1999. \r\n703 Words inserted by Finance Act, 2","quote_sha256":"299a870bda51975fc96a69ba14a67969983d93a56e4a61b610dcaa54b8184839","reader_fragment":"p-316837-318576-1898802814174834","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-316837-318576-1898802814174834","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-19f6e41a2f307d48ac26","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"73","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318107,"character_end":318427,"quote":"702[73. Certain transactions not admissible. – (1) Notwithstanding \r\nanything contained in this Act or any other law for the time being in force, payment \r\nof the amount for a transaction exceeding value of fifty thousand rupees  703[in \r\naggregate to a single supplier in a tax period], excluding payment against a util","quote_sha256":"c72c3e958307f7fc0b46469af8275b9a0015d669927e98a0f5fd364adbc6693c","reader_fragment":"p-316837-318576-1898802814174834","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-316837-318576-1898802814174834","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-73-318107","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318580,"character_end":318590,"quote":"Section 73","quote_sha256":"4330b9a82311f06237e7e176a0e22691eb4f3cef8163509f2250c84107b29f48","reader_fragment":"p-318576-320338-939a17c2aefd2a97","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-318576-320338-939a17c2aefd2a97","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318410,"character_end":318820,"quote":"nt against a utility \r\n                                           \r\n700Section 72C substituted by Finance Act, 2013.  \r\n701 Section 72D added by Finance Act, 2015. \r\n702 Section 73 substituted by Finance Act, 2004. Earlier it was substituted by Finance Act, 2003, which was \r\ninserted by Tax Laws (Amendments) Ordinance, 1999. \r\n703 Words inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 119   \r\n \r\nb","quote_sha256":"a42fafd312d74e857b626a33930860ce55366deb3d142cdfabba04b6faf645ef","reader_fragment":"p-316837-318576-1898802814174834","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-316837-318576-1898802814174834","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f2ed45687204e4478fd9","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":165270,"character_end":165590,"quote":"418[30. Appointment of Authorities.– (1) For the purposes of this Act, the \r\nBoard may,  appoint in relation to any area, person or class of persons, any person \r\nto be – \r\n \r\n (a) a chief commissioner of Inland Revenue; \r\n   \r\n (b) a commissioner of Inland Revenue ; \r\n    \r\n (c)  a commissioner of Inland Revenue (Appe","quote_sha256":"a87cf6bc031e78d2de1326ce55fc7630471f6efac08759d23913ab670dcd97bc","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30-165270","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324275,"character_end":324285,"quote":"section 30","quote_sha256":"404a55fe362c2779b54e49034807d80ab1b776e803bf1909b348e2d30dc72502","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324105,"character_end":324515,"quote":" believe that significant loss \r\nto exchequer or taxpayer has been caused by an act of omission or commission by \r\nthe registered person or by any authority mentioned in section 30, a committee of \r\n                                           \r\n709 New sub-section “(4)” inserted through Tax Laws (Amendment) Act, 2020. \r\n710 Word substituted by Finance Act, 2020. \r\n711 the expression “the amount in a financia","quote_sha256":"23da0ea1510dc7f873c28b3944f8ae765d833dc972ae49df92a12fa96d4ca40e","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ce3970354f5bc0ad9269","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"74","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":322910,"character_end":323230,"quote":"714[74. Condonation of time -limit.– Where any time or period has been \r\nspecified under any of the provisions of the Act or rules made there under within \r\nwhich any application is to be made or any act or thing is to be done, the 715[Board] \r\nmay, 716[at any time before or after the expiry of such time or period,] in","quote_sha256":"761cd3281de7cdf76330f3f2d9b42a5663e6ceecc40606180d4b8be6729965ed","reader_fragment":"p-322120-323900-7800a72e8153f69f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-322120-323900-7800a72e8153f69f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-74-322910","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324787,"character_end":324797,"quote":"Section 74","quote_sha256":"85a157bd1215f1d895ea29ac457d356e2722476fb169cdf960488c92c31fe455","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324617,"character_end":325027,"quote":" \r\nsubstituted by Finance Act, 2025. \r\n712 Word “and” omitted and the word “and” inserted by Finance Act, 2020. \r\n713 New clause (d) inserted by Finance Act, 2020. \r\n714 Section 74 added by the Finance Ordinance, 2002. \r\n715 Substituted for the words “Central Board of Revenue” by Finance Act, 2007. \r\n716 Words added by Finance Act, 2022. \r\n717 In section 74, in the proviso, for the full stop at the end, a c","quote_sha256":"cdac59c0136f59bf1a7adefadbae92ffdffcbf82c5874743e66e9444f9a32ab8","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-88acd6185a20093b66f8","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"74","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":322910,"character_end":323230,"quote":"714[74. Condonation of time -limit.– Where any time or period has been \r\nspecified under any of the provisions of the Act or rules made there under within \r\nwhich any application is to be made or any act or thing is to be done, the 715[Board] \r\nmay, 716[at any time before or after the expiry of such time or period,] in","quote_sha256":"761cd3281de7cdf76330f3f2d9b42a5663e6ceecc40606180d4b8be6729965ed","reader_fragment":"p-322120-323900-7800a72e8153f69f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-322120-323900-7800a72e8153f69f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-74-322910","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324966,"character_end":324976,"quote":"section 74","quote_sha256":"61fbe8d633313fc9b133c107a8efdf2c5e83a1e0a222c0d37cd33abeea0351e9","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324796,"character_end":325206,"quote":"4 added by the Finance Ordinance, 2002. \r\n715 Substituted for the words “Central Board of Revenue” by Finance Act, 2007. \r\n716 Words added by Finance Act, 2022. \r\n717 In section 74, in the proviso, for the full stop at the end, a colon substituted and thereafter new provisos inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 121   \r\n \r\nmembers as notified by the Board may further condone the limitati","quote_sha256":"972355c3e5039cb747928d8abe93da35c5db545c69e759eb900b3e3162626264","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-029914a214b78ae5e080","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":165270,"character_end":165590,"quote":"418[30. Appointment of Authorities.– (1) For the purposes of this Act, the \r\nBoard may,  appoint in relation to any area, person or class of persons, any person \r\nto be – \r\n \r\n (a) a chief commissioner of Inland Revenue; \r\n   \r\n (b) a commissioner of Inland Revenue ; \r\n    \r\n (c)  a commissioner of Inland Revenue (Appe","quote_sha256":"a87cf6bc031e78d2de1326ce55fc7630471f6efac08759d23913ab670dcd97bc","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30-165270","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":325550,"character_end":325560,"quote":"section 30","quote_sha256":"404a55fe362c2779b54e49034807d80ab1b776e803bf1909b348e2d30dc72502","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":325380,"character_end":325790,"quote":"ose of this section, the expression “any act or \r\nthing is to be done” includes any act or thing to be done by the registered person \r\nor by the authorities specified in section 30 of this Act.] \r\n \r\n 718[74A. Validation.– 719[(1) All notifications and orders issued and notified \r\nin exercise of the powers conferred upon the Federal Government, before the \r\ncommencement of Finance Act, 720[2018] shall be de","quote_sha256":"1b9965652aa87059cffd15c6b4ff81e341fc2015b977cf8de39f010ec2ab480b","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-509a0a2bb466112d331d","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":168826,"character_end":169146,"quote":"428[30A. Directorate General (Intelligence and Investigation), Inland \r\nRevenue.–(1) The Directorate General (Intelligence and Inves tigation) Inland \r\nRevenue shall consist of a Director General and as many Directors, Additional \r\nDirectors, Deputy Directors and Assistant Directors and such other officers as the \r\nBoa","quote_sha256":"8b7959fefa10afe827634aba6c245459f52652d9fbd531a134a94707d8d5ba3b","reader_fragment":"p-167237-168978-2a1be5b38c6dd6c5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-167237-168978-2a1be5b38c6dd6c5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30a-168826","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":326112,"character_end":326123,"quote":"section 30A","quote_sha256":"f8d23589e64c25dcc8734a9f4c0571bfd2d62d8ae26e1b56c22e20ce5b2c2afb","reader_fragment":"p-325662-327394-d3d271cfd576adf9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-325662-327394-d3d271cfd576adf9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":325942,"character_end":326353,"quote":"the \r\nestablishment of or conferment of powers and functions on the Directorate General \r\n(Intelligence and Investigation), Inland Revenue and authorities specified in \r\nsection 30A, all orders passed, notices issued and a ctions taken, before \r\ncommencement of the Finance Act, 2018, in exercise or purported exercise of the \r\npowers and functions of the officers of Inland Revenue under this Act by the \r\nDire","quote_sha256":"255de8b4e6216b8e62c842793dcd05c089f7315ed1fd0c8098f7f47bddc6a8a0","reader_fragment":"p-325662-327394-d3d271cfd576adf9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-325662-327394-d3d271cfd576adf9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8303890fb459f145a7c6","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"30A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":168826,"character_end":169146,"quote":"428[30A. Directorate General (Intelligence and Investigation), Inland \r\nRevenue.–(1) The Directorate General (Intelligence and Inves tigation) Inland \r\nRevenue shall consist of a Director General and as many Directors, Additional \r\nDirectors, Deputy Directors and Assistant Directors and such other officers as the \r\nBoa","quote_sha256":"8b7959fefa10afe827634aba6c245459f52652d9fbd531a134a94707d8d5ba3b","reader_fragment":"p-167237-168978-2a1be5b38c6dd6c5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-167237-168978-2a1be5b38c6dd6c5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-30a-168826","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":326449,"character_end":326460,"quote":"section 30A","quote_sha256":"f8d23589e64c25dcc8734a9f4c0571bfd2d62d8ae26e1b56c22e20ce5b2c2afb","reader_fragment":"p-325662-327394-d3d271cfd576adf9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-325662-327394-d3d271cfd576adf9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":326279,"character_end":326690,"quote":"d functions of the officers of Inland Revenue under this Act by the \r\nDirector General (Intelligence and Investigation), Inland Revenue or the \r\nauthorities specified in section 30A shall be deemed to have been validly passed, \r\nissued and taken under this Act.] \r\n \r\n 75. Application of the provisions of Act IV of 1969 to Sales Tax.– The \r\nFederal Government may, by notification in the official Gazette, decl","quote_sha256":"db1bb605bab926cf1ad81fa2ec08358d3a8dcc3a4eedd506ee5ed59b4ed4d9d3","reader_fragment":"p-325662-327394-d3d271cfd576adf9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-325662-327394-d3d271cfd576adf9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-24460093c85983aa4e81","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":327125,"character_end":327134,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-325662-327394-d3d271cfd576adf9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-325662-327394-d3d271cfd576adf9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":326955,"character_end":327364,"quote":" \r\nalterations as it may consider necessary or desirable to adapt them to the \r\ncircumstances, be applicable in regard to like matters in respect of the tax imposed \r\nby section 3.] \r\n 722[76. Fee and service charges.– 3[(1)] The 723[“Board with approval of the \r\nFederal Minister-in-charge”]  may, by notification in the official Gazette, subject \r\nto such conditions, limitations or restrictions as it may d","quote_sha256":"34653facd723de7873fbc463ea44450fad4170ecaa48123a1c2eab643cdb1bdc","reader_fragment":"p-325662-327394-d3d271cfd576adf9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-325662-327394-d3d271cfd576adf9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-cac052f5ac9871db9b5f","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"74A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":325581,"character_end":325901,"quote":"718[74A. Validation.– 719[(1) All notifications and orders issued and notified \r\nin exercise of the powers conferred upon the Federal Government, before the \r\ncommencement of Finance Act, 720[2018] shall be deemed to have been validly \r\nissued and notified in exercise of those powers.] \r\n \r\n 721[(2) Notwithstanding any","quote_sha256":"495dabe2f8a24e944fd390d6dac44924b7ea2ebc1e7887418670f6cd302be4f1","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-74a-325581","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":327855,"character_end":327866,"quote":"Section 74A","quote_sha256":"32145a2cbfa28a50a32a555b5b3dbf644744c87542942f643d3e64d0c0cf4842","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":327685,"character_end":328096,"quote":"horize and prescribe the manner in which fee and \r\nservice charges collected under sub-section (1) shall be expended.] \r\n                                           \r\n718 Section 74A inserted through Finance Act, 2017 \r\n719 Existing provision numbered as sub-section (1) by Finance Act, 2018. \r\n720 Figure substituted by Finance Act, 2018. \r\n721 New sub-section (2) added by Finance Act, 2018. \r\n722 New section ","quote_sha256":"1c099bf25d00d9c9fe8a7ec5202402a908485fe1989a766f5812d30b2ec829b9","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-88be54d8cb9221f34f40","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"76","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":327140,"character_end":327460,"quote":"722[76. Fee and service charges.– 3[(1)] The 723[“Board with approval of the \r\nFederal Minister-in-charge”]  may, by notification in the official Gazette, subject \r\nto such conditions, limitations or restrictions as it may deem fit to impose, levy fee \r\nand service charges for valuation, in respect of any other service","quote_sha256":"a4345943db645e016faa0f4e8a8d6be71435d533e2965a62025a14af6422f343","reader_fragment":"p-325662-327394-d3d271cfd576adf9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-325662-327394-d3d271cfd576adf9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-76-327140","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":328088,"character_end":328098,"quote":"section 76","quote_sha256":"c383960b7c620396455f7a1d81802ebdd2584d0741be75dd605fafac5e02bc55","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":327918,"character_end":328328,"quote":"rovision numbered as sub-section (1) by Finance Act, 2018. \r\n720 Figure substituted by Finance Act, 2018. \r\n721 New sub-section (2) added by Finance Act, 2018. \r\n722 New section 76 added through Finance Act, 2019. \r\n723Words “Federal Government” substituted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n724 Existing sub-section renumbered as sub-section (1) and new sub-section (2) inserted by Fi","quote_sha256":"555141eb6ead2e5885e0ae15200dd1d85170447fa7a656dba3ec1273d52a424b","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-bf0073db0199eeb9eb32","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"77","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":328388,"character_end":328708,"quote":"725[77. Uniform.– The Board may, by notification in the official Gazette, \r\nprescribe rules for wearing of uniform by officers and staff of Inland Revenue \r\nServices.] \r\n \r\n \r\n*************** \r\n                                           \r\n725 New section 77 added by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 123   ","quote_sha256":"ef76e1d2ac0778e70058e8044b5524e758990ceb5853a78a317dd4e6260d58c3","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-77-328388","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":328635,"character_end":328645,"quote":"section 77","quote_sha256":"d953719c6d28591f0448367c3c85b9de434b698272bfec3f6e8d722cf4a80564","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":328465,"character_end":328875,"quote":"rescribe rules for wearing of uniform by officers and staff of Inland Revenue \r\nServices.] \r\n \r\n \r\n*************** \r\n                                           \r\n725 New section 77 added by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 123   \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\nSCHEDULES \r\n \r\nThe \r\nFIRST SCHEDULE \r\n726[***] \r\n \r\nThe \r\nSECOND SCHEDULE \r\n727[***] \r\n \r\n \r\n \r\n \r\n","quote_sha256":"e6c3aec5d8a7160b7f4ad95fc2c5f75d72dec9c36c7381b666a7f62c46402847","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-72f47e0c0fe6b41bf918","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":328945,"character_end":328954,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":328775,"character_end":329184,"quote":"\nSCHEDULES \r\n \r\nThe \r\nFIRST SCHEDULE \r\n726[***] \r\n \r\nThe \r\nSECOND SCHEDULE \r\n727[***] \r\n \r\n \r\n \r\n \r\n728[The  \r\nTHIRD SCHEDULE \r\nSee 729[clause (a)] of sub-section (2) of section 3]  \r\n \r\n                                           \r\n726 The first schedule omitted by Finance Supplementary (Amendment) Act, 1997, with effect from March 28, 1997. \r\n727 The Second Schedule omitted by Finance Supplementary (Amend","quote_sha256":"4c51187f5b20cc84db70dab764b37f0f2c120f8a9aed7c2962c3504c24735603","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-1ab0318012a238e04739","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83267,"character_end":83287,"quote":" 4. Zero rating. –  ","quote_sha256":"7aa191f4aabd56ab1cba7e65920d10506150deb54df52cebdd327ac566ebace1","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-82727-84500-6e8f6168226434bb","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":334798,"character_end":334807,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-334402-336150-33e168e7c484b661","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-334402-336150-33e168e7c484b661","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":334628,"character_end":335037,"quote":"ns (2) and (3) inserted by Finance Act, 2025. \r\n747 Fourth Schedule omitted by Finance Act, 1998. \r\nSales Tax Act, 1990 \r\n \r\n 127   \r\n \r\n748[The \r\n FIFTH SCHEDULE \r\n[See section 4]  \r\n \r\nSerial \r\nNo.  \r\nDescription \r\n(1)  (2) \r\n749[1.  ***]  \r\n2.  Supply to diplomats, diplomatic missions, privileged persons and \r\nprivileged organizations which are covered under various Acts, \r\nOrders, Rules, Regulations an","quote_sha256":"34e4b932bcfeeeb164721e847a9565f6dcb762c157a984784a8d56d905d255ce","reader_fragment":"p-334402-336150-33e168e7c484b661","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-334402-336150-33e168e7c484b661","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-9f75b65cf54390732b6e","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"13","qualifier":"(1)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":119170,"character_end":119490,"quote":"305[13. Exemption.–  (1) Notwithstanding the provisions of section 3, \r\nsupply of goods or import of goods specified in the Sixth Schedule shall, subject \r\nto such conditions as may be specified by the 306[Federal Government], be exempt \r\nfrom tax under this Act 307[.] \r\n \r\n 308[***] \r\n \r\n (2) Notwithstanding the provi","quote_sha256":"0e44a28c9eac1479b326acfcaa30264085630394e7b46be24f1c774f34f9a604","reader_fragment":"p-117958-119727-f906b58426ff7474","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-117958-119727-f906b58426ff7474","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-13-119170","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":341468,"character_end":341481,"quote":"section 13(1)","quote_sha256":"1bb4063bafd5517e356b8b68437f83211467eb30f8f4ff4e954421acf44b439f","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":341298,"character_end":341711,"quote":"mitted \r\n770[19. ***] \r\n20. Petroleum Crude Oil (PCT heading 2709.0000)]. \r\n771[21. [***] omitted \r\nSales Tax Act, 1990 \r\n \r\n 131   \r\n \r\n772[The \r\n SIXTH SCHEDULE \r\n[See section 13(1)] \r\n \r\nTable-1  \r\n(Imports or Supplies)  \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n773[1. ***] omitted  \r\n[2. ***] omitted  \r\n[3. ***] omitted  \r\n77","quote_sha256":"d3d52f18b7fc5baa0e277203c59fe6ef62fee6dc5220733a5fad377110bf4289","reader_fragment":"p-339600-341398-c3a18dba9e7f392a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-339600-341398-c3a18dba9e7f392a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-536fc05621331d1c4365","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":427596,"character_end":427605,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":427426,"character_end":427835,"quote":"\n(others) \r\n9617.0020.] \r\nSales Tax Act, 1990 \r\n \r\n 185   \r\n \r\nThe \r\n SEVENTH SCHEDULE \r\n941[***] \r\n \r\n942[The \r\nEIGHTH SCHEDULE \r\n[See clause (aa) of sub-section (2) of section 3] \r\n \r\nTable-1 \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n943[1. ***]    \r\n944[2. ***]    \r\n945[3. *","quote_sha256":"94b4fe14c928693f005d47b5d7d63c25d7a9b4d535c39bb255860d5c8121a89a","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-c4c626794e2eb1b4bc6b","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"19","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":131875,"character_end":131889,"quote":"19. *** \r\n \r\n ","quote_sha256":"23cd14d4090fbd1087add3f8f215020a9a86b882179152e5a4f2acdb27b37024","reader_fragment":"p-130255-131981-286edbe018ae139b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-130255-131981-286edbe018ae139b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-19-131875","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":436356,"character_end":436366,"quote":"section 19","quote_sha256":"8b5037d2a57e79d0f604a421610c7066e6226909af7b622e7db425409ab1585e","reader_fragment":"p-435801-437591-fcaf26c03d8feae7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-435801-437591-fcaf26c03d8feae7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":436186,"character_end":436596,"quote":"eleven \r\nper cent ad valorem , \r\neither under the First \r\nSchedule or Fifth \r\nSchedule to the \r\nCustoms Act, 1969 \r\n(IV of 1969) or under \r\na notification issued \r\nunder section 19 \r\nthereof. \r\nRespective \r\nheading \r\n1% Subject to the \r\nconditions that: (i) \r\nDRAP shall certify \r\nitem-wise \r\nrequirement of \r\nmanufacturers of \r\ndrugs and APIs and \r\nin case of import \r\nshall furnish all \r\nrelevant information","quote_sha256":"27698cf729cc3ac4065936d4c9df95c66eb9602b0f6845e04086ed49e2ce339e","reader_fragment":"p-435801-437591-fcaf26c03d8feae7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-435801-437591-fcaf26c03d8feae7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e278865ef04260920937","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":442308,"character_end":442317,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-441174-442972-bcdf47ae3d74706a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-441174-442972-bcdf47ae3d74706a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":442138,"character_end":442547,"quote":"sword obtained under section 155D of the Customs Act, 1969. \r\n \r\n------------- \r\nSales Tax Act, 1990 \r\n \r\n 196   \r\n \r\n988[The \r\nNINTH SCHEDULE \r\n[See sub-section (3B) of section 3] \r\n \r\n989[Table-I \r\nSales Tax on supply (payable at the time of supply by CMOs): \r\nS. No. Description / Specification of \r\nGoods \r\nSales tax on supply \r\n(payable at the time of \r\nsupply by CMOs) \r\n(1) (2) (3) \r\n1. Subscriber Iden","quote_sha256":"6336b4527ce5f6923a9d6fc865cd1e522488e2a7f3a013eafb964160b3957d91","reader_fragment":"p-441174-442972-bcdf47ae3d74706a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-441174-442972-bcdf47ae3d74706a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-85a1d4fbd77b42edca4e","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":86587,"character_end":86621,"quote":"6.  Time and manner of payment. – ","quote_sha256":"6f23f7643b84fe782f402f999cac6b2bb085e182a920351afd5bd0803802e36b","reader_fragment":"p-86254-87988-2c8ab381b69e6dfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-86254-87988-2c8ab381b69e6dfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-86254-87988-2c8ab381b69e6dfc","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":444585,"character_end":444594,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-442972-444729-65f3593f53c94fc6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-442972-444729-65f3593f53c94fc6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":444415,"character_end":444824,"quote":"fied in column (5) of Table -II, of the local \r\nmanufacturers of the goods. \r\n(ii) The time of payment of tax due under this Schedule shall be the same as \r\nspecified in section 6; \r\n \r\n992[(iii), (iv) and (v).] \r\n \r\n \r\n                                           \r\n991 Table-II substituted by Finance Act, 2024. \r\n992 Clauses (iii), (iv) and (v) under Table-II omitted by Finance Act, 2024. \r\nSales Tax Act, 1","quote_sha256":"712545cce8dc79efa7a4e50c0420276299643158f4b376d122b0eff785f6ecc7","reader_fragment":"p-442972-444729-65f3593f53c94fc6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-442972-444729-65f3593f53c94fc6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-de749be5a6de1e6d0d8b","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":444900,"character_end":444909,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-444729-446527-8a15ba5cec804226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-444729-446527-8a15ba5cec804226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":444730,"character_end":445139,"quote":"92 Clauses (iii), (iv) and (v) under Table-II omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 198   \r\n \r\n \r\n993[The \r\nTENTH SCHEDULE \r\n[See sub-section (1B) of section 3] \r\n \r\n994[(1)]The tax on bricks, falling in PCT heading 995[6901.0000], shall be \r\npaid on fixed basis, 996[ ] at the rates specified in Table below:– \r\n \r\nTABLE \r\n \r\nS. \r\nNo. \r\nRegion or area Tax \r\npayable \r\nper month \r\n(1) (2) ","quote_sha256":"028ce59e7eb5246ca4754c2d03f3bcf1399b2193d7f2f5243e98d7d3a3d20ea1","reader_fragment":"p-444729-446527-8a15ba5cec804226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-444729-446527-8a15ba5cec804226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-0d00a773e14b05a390fd","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":447007,"character_end":447016,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-446527-448326-149b707d11045653","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-446527-448326-149b707d11045653","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":446837,"character_end":447246,"quote":" and its Table along with Note inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 200   \r\n \r\n \r\n998[The \r\nELEVENTH SCHEDULE \r\n[See sub-section (7) 999and (7A) of section 3] \r\n \r\nTABLE  \r\nThe rates for withholding or deduction by the withholding agents 1000[are \r\nspecified as below provided that withholding of tax under this Schedule \r\nshall not be applicable to the goods and supplies specified vide","quote_sha256":"ae73f440881fb8bf804389a72234771d768472d9c58b76a18c70e56937b0ea8b","reader_fragment":"p-446527-448326-149b707d11045653","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-446527-448326-149b707d11045653","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-dd6b289585603198c416","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"7A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":94883,"character_end":95203,"quote":"243[7A. Levy and collection of tax on specified goods on value addition. – \r\n244[(1) Notwithstanding anything contained in this Act or the rules made there \r\nunder, the 10[Federal Government]  may specify, by notification in the official \r\nGazette, that sales tax chargeable on the supply of goods of such description or","quote_sha256":"cdbe32e8c6dfe2ace280c80f978bb4b3b94172f89f2fedd92d6a8736e8410ab8","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-7a-94883","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":453132,"character_end":453142,"quote":"section 7A","quote_sha256":"33369441fca7184b78beed0fbcb6c298dac63a1306d3ae3833b843d3b225fae2","reader_fragment":"p-451919-453711-dc62f174c92aa144","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-451919-453711-dc62f174c92aa144","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":452962,"character_end":453372,"quote":" by Finance Act, 2024. \r\n1010 New clause (ix) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 205   \r\n \r\n1011[The \r\nTWELFTH SCHEDULE \r\n[See sub-section (2) of section 7A] \r\n \r\nTABLE  \r\n \r\nS. No. Goods or class of goods PCT \r\nHeading \r\nRate \r\n(1) (2) (3) (4) \r\n1. All imported goods \r\nsubject to exclusions as \r\nin conditions and \r\nprocedure given after the \r\nTable \r\nRespective \r\nHeading \r\n3% ad \r\nv","quote_sha256":"144b100a07b0a952347820d99eddf35f4ee5a10698e866640ee2deab72ea1789","reader_fragment":"p-451919-453711-dc62f174c92aa144","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-451919-453711-dc62f174c92aa144","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1bffb81952a02cf0971b","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":107401,"character_end":107721,"quote":"292[10. Refund of input tax.– (1) If the input tax paid by a registered person \r\non taxable purchases made during a tax period exceeds the output tax on account \r\nof zero rated local supplies or export made during that tax period, the excess \r\namount of input tax shall be refunded to the registered person not later tha","quote_sha256":"377348676e77e3a7c1d05e8f1280b6db1eff606c5e3775725f6fda76a85fcbc1","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-10-107401","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":457586,"character_end":457596,"quote":"section 10","quote_sha256":"1bd043bc448dd6074c67276fbda3a04e9dab1f0e27c10d9f97a28df8646aa2a2","reader_fragment":"p-457288-459078-4cbd776896833d69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-457288-459078-4cbd776896833d69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":457416,"character_end":457826,"quote":" person, if also dealing in goods other than \r\nimported goods, shall be entitled to file refund claim of \r\nexcess carried forward input tax for a period as provided \r\nin section 10 or in a notification issued there under by the \r\nBoard after deducting the amount attributable to the tax \r\npaid at import stage i.e. sum of amounts paid during the \r\nclaim period and brought forward to claim period. Such  \r\ndedu","quote_sha256":"4bfd260b4962022de0e56b79ac23b487162b9ac27024452f8646ed331ba1ad12","reader_fragment":"p-457288-459078-4cbd776896833d69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-457288-459078-4cbd776896833d69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2991614b1a48fa2fb7e9","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-9214c4c9c1cfd408","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67407,"character_end":67427,"quote":" 3.  Scope of tax.– ","quote_sha256":"337b60d1d8f573a6d54668067b31ef9ba07d4e927a77a7d59da170ca880f6c9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-66959-68730-f5d5be9aebae9af2","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":457972,"character_end":457981,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-457288-459078-4cbd776896833d69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-457288-459078-4cbd776896833d69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":457802,"character_end":458211,"quote":"aim period. Such  \r\ndeducted amount may be carried forward to subsequent \r\ntax period.] \r\n \r\n1021[THIRTEENTH SCHEDULE” \r\n(Minimum Production) \r\n[See sub-section (9AA) of section 3] \r\nMinimum production of steel products.— \r\n \r\nThe minimum production for steel products shall be determined as per \r\ncriterion specified against each in the Table below: \r\n \r\nTable \r\n \r\nS. \r\nNo. \r\nProduct Production criteria \r\n(","quote_sha256":"cfb10aa2198777dd295711d941f3d8fd71d96af595157868a26b1ea1d93c534f","reader_fragment":"p-457288-459078-4cbd776896833d69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-457288-459078-4cbd776896833d69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}}],"external_references":[{"id":"external-7a6cdccf494581159e81","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"citation_id":"citation-4a207ba72938f943e683","provision_kind":"section","provision_number":"164","qualifier":null,"instrument_title":"Code of Criminal Procedure, 1898","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":224064,"character_end":224115,"quote":"Section 164 of the Code of Criminal Procedure, 1898","quote_sha256":"346843797193fb656f9ac06fac4aa13c04c7894b880c5f416f833501bef9f080","reader_fragment":"p-223728-225523-84e4111c1abc77bd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-223728-225523-84e4111c1abc77bd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":224083,"character_end":224115,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-223728-225523-84e4111c1abc77bd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-223728-225523-84e4111c1abc77bd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":223894,"character_end":224345,"quote":"e a \r\ncourt. \r\n \r\n(12) Magistrate of the first class may record any statement or \r\nconfession during investigation under this Act, in accordance with the provisions \r\nof Section 164 of the Code of Criminal Procedure, 1898 (Act V of 1898). \r\n \r\n (13) Without prejudice to the foregoing provisions of this section, \r\nBoard, with the approval of the Federal Minister-in-charge, may, by notification in \r\nthe official Gazette, authorize any other officer ","quote_sha256":"788d744b42424e2f2b3e979c03a51bf702c21b78270f7866285b8d07f6694d19","reader_fragment":"p-223728-225523-84e4111c1abc77bd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-223728-225523-84e4111c1abc77bd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-03404b539b9d2a9b","text_version_id":"law:pk-code-03404b539b9d2a9b:sha256:3d1dacb650cc9b81e4de4e1b8bd8046b76474c412411107469f75d12a7bfb059","text_sha256":"3d1dacb650cc9b81e4de4e1b8bd8046b76474c412411107469f75d12a7bfb059","character_start":223268,"character_end":223588,"quote":"164. Power to record statements and confessions. __ (1) 1[2[* * * ], any Magistrate of the \r\nfirst class and any Magistrate of the second class specially empowered in this behalf by the \r\n3[Provincial Government] may, if he is not a police­officer] record any statement or confession made \r\nto him in the course of an in","quote_sha256":"e81a66c6fda1768829bef15bef9a70d10b86c123a0eefb9316cf7546574c01ed","reader_fragment":"p-221838-223559-3b7dc52e54c5bdd2","reader_url":"/laws/pk-code-03404b539b9d2a9b#p-221838-223559-3b7dc52e54c5bdd2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lp-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-164-223268","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-f8998fb6965305bc6784","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"citation_id":"citation-72005aad30898ac7bf35","provision_kind":"section","provision_number":"202","qualifier":null,"instrument_title":"Code of Criminal Procedure, 1898","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":227353,"character_end":227404,"quote":"section 202 of the Code of Criminal Procedure, 1898","quote_sha256":"51591b2570edcda2bb599cd88873f8b621e46522999aefbfb743aa99e60cfffd","reader_fragment":"p-227254-229051-14a717af9ee08364","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-227254-229051-14a717af9ee08364","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":227372,"character_end":227404,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-227254-229051-14a717af9ee08364","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-227254-229051-14a717af9ee08364","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":227183,"character_end":227634,"quote":" A special Judge or a Magistrate or an officer holding inquiry under \r\nsub-section (3) may hold such inquiry, as early as possible, in accordance with the \r\nprovision of section 202 of the Code of Criminal Procedure, 1898 (Act V of 1898). \r\n \r\n 37E. Special Judge, etc. to have exclusive jurisdiction. – \r\nNotwithstanding anything contained in this Act or in any other law for the time \r\nbeing in force,– \r\n \r\n (a) no court other than the Special Judg","quote_sha256":"6537cc08d30344b5acae796f9ea5c0f17b9729f5afe322dabf3997d0f3588b99","reader_fragment":"p-225523-227254-1f28155b32e21fc2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-225523-227254-1f28155b32e21fc2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-03404b539b9d2a9b","text_version_id":"law:pk-code-03404b539b9d2a9b:sha256:3d1dacb650cc9b81e4de4e1b8bd8046b76474c412411107469f75d12a7bfb059","text_sha256":"3d1dacb650cc9b81e4de4e1b8bd8046b76474c412411107469f75d12a7bfb059","character_start":288200,"character_end":288520,"quote":"5[202. Postponement of issue of process. __ (1) Any Court, on receipt of a complaint of an offence of  \r\nwhich it is authorised to take cognizance, or which has been sent to it under section 190, sub­section (3), or \r\ntransferred to it under section 191 or section 192, may, if it  thinks fit, for reasons to be  record ","quote_sha256":"ec2fea5f77e5ca221da8979df10ebcc8ecde9ef238f67ec5ea8ccc1a391606c7","reader_fragment":"p-286791-288536-2d0301db2eb036b5","reader_url":"/laws/pk-code-03404b539b9d2a9b#p-286791-288536-2d0301db2eb036b5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lp-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-202-288200","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-d90069f5717169b4040a","source":"pk-code-9214c4c9c1cfd408","target":"pk-code-30ecabb4a7ed433a","target_candidates":["pk-code-30ecabb4a7ed433a"],"citation_id":"citation-bad03aef170b403c683e","provision_kind":"article","provision_number":"246","qualifier":null,"instrument_title":"Constitution of the Islamic \r\nRepublic of Pakistan","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":243489,"character_end":243558,"quote":"Article 246 of the Constitution of the Islamic \r\nRepublic of Pakistan","quote_sha256":"e25dc07b7ebe8cbea89089b750e651b1e50e9860152b1c091cce5192d5893f70","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":243508,"character_end":243558,"quote":"Constitution of the Islamic \r\nRepublic of Pakistan","quote_sha256":"724c5570992edeb871642f10b383dea187454c1beecf415b0437bc3caa9c54af","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":243319,"character_end":243788,"quote":"ses of this section, the expression “tax -exempt areas” \r\nmeans Azad Jammu and Kashmir, Gilgit-Baltistan, 564[Border Sustenance Markets \r\nand] Tribal Areas as defined in Article 246 of the Constitution of the Islamic \r\nRepublic of Pakistan and such other areas as may be prescribed.”;] \r\n \r\n 565[40E. Licensing of brand name.- (1) Manufacturers of the specified \r\ngoods shall be required to obtain brand licence for each brand or stock keeping unit \r\n(SKU) in such mann","quote_sha256":"491092e1990ca4409d0bb0869ef51a3d82e1b8cf758cf16d234a59dbe7dd18d3","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-30ecabb4a7ed433a","text_version_id":"law:pk-code-30ecabb4a7ed433a:sha256:b4c3398abc155e5d543d326f4cd2167a25f194de0e6b274f64aa5058006f705a","text_sha256":"b4c3398abc155e5d543d326f4cd2167a25f194de0e6b274f64aa5058006f705a","character_start":339183,"character_end":339503,"quote":"246. Tribal Areas. In the Constitution,__ \r\n(a) “Tribal Areas ” means the areas in Pakistan which, immediately before the \r\ncommencing day, were Tribal Areas, and includes__ \r\n(i) the Tribal Areas of 1[Balochistan] and the 1[Khyber Pakhtunkhwa] \r\nProvince; 1[*] \r\n(ii) the former States of Amb, Chitral, Dir and Swat; \r\n","quote_sha256":"17f8e6fef2975959c0b404aa5d972470585ec1cd02024dd40555ea22caf16d85","reader_fragment":"p-337639-339430-7eeb27913334e0aa","reader_url":"/laws/pk-code-30ecabb4a7ed433a#p-337639-339430-7eeb27913334e0aa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Fvbpw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-246-339183","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-f27c22cdb0c97760d044","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-a39fb53fe835894fee2d","provision_kind":"section","provision_number":"165","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22238,"character_end":22283,"quote":"section 165 of the Income Tax Ordinance, 2001","quote_sha256":"dd44ef0f8ca22cdf92eb44663f42f72a8bb28ddb304db85898c55611e86d50ad","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22257,"character_end":22283,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22068,"character_end":22513,"quote":" 115, of the Income Tax Ordinance, 2001(XLIX of \r\n2001), by the due date; and- \r\n  (d) who fails to file 11[quarterly] or an annual   withholding   tax \r\nstatement under section 165 of the Income Tax Ordinance, 2001; \r\n \r\n (1B) “Appellate Tribunal” means the Appellate Tribunal Inland Revenue \r\nestablished under section 130 of the Income Tax Ordinance, 2001 (XLIX of \r\n2001);] \r\n \r\n (2) “appropriate officer ” means an 12[officer of Inland Reve","quote_sha256":"adcea08b057c4b3b97e97f7f25863c4ff70e21562524f5fe06c55868a6ef3e5c","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-0f8c6724b35e919ae12a","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-13ea50c389833083f9d0","provision_kind":"section","provision_number":"130","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22381,"character_end":22426,"quote":"section 130 of the Income Tax Ordinance, 2001","quote_sha256":"08411c7777f397f9f12f4fc0ad2b4270c88d0aff7a6a06172f426e8021033c1d","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22400,"character_end":22426,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22211,"character_end":22656,"quote":"ng   tax \r\nstatement under section 165 of the Income Tax Ordinance, 2001; \r\n \r\n (1B) “Appellate Tribunal” means the Appellate Tribunal Inland Revenue \r\nestablished under section 130 of the Income Tax Ordinance, 2001 (XLIX of \r\n2001);] \r\n \r\n (2) “appropriate officer ” means an 12[officer of Inland Revenue] \r\nauthorised by the Board by notification in the official Gazette to perform certain \r\nfunctions under this Act; \r\n \r\n 13[(2A) “arrears”, ","quote_sha256":"b6b16fd1b9ba9046f8f8c9fc5248746b896310ff582dd37af0959d0edc2d275d","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-9ef488ac2a02c61f0e3f","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-247f354db599984afe45","provision_kind":"section","provision_number":"85","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22906,"character_end":22950,"quote":"section 85 of the Income Tax Ordinance, 2001","quote_sha256":"7f8ca727e186ed8571dccb8ce0fc95660bcb4e72e8aa39539f0afc2c6a904b56","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22924,"character_end":22950,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22736,"character_end":23180,"quote":"he person under this Act before that day but which has not yet \r\nbeen paid; ] \r\n \r\n 14[(3) “associates or associated persons” shall have the same meaning as \r\ndefined in section 85 of the Income Tax Ordinance, 2001(XLIX of 2001);] \r\n \r\n                                           \r\n9 The existing clause (1) and (1A) renumbered as clause (1A) and (1B), respectively by Finance Act,2025. \r\n10 The words “or is blocked” omitted by Finance Act, 202","quote_sha256":"38b56fc26630d90fe37219c31301d9dc54419e8f013494808ef6f29136eabe4e","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-62627cbf8c1a1cf68d44","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-29e1fccb09d9aeca283e","provision_kind":"section","provision_number":"2","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":24477,"character_end":24520,"quote":"section 2 of the Income Tax Ordinance, 2001","quote_sha256":"fa7599480b36c5909059eabcc3f26c4b7d01a71dfd5dcc85861634bc37abdfe3","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":24494,"character_end":24520,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":24307,"character_end":24750,"quote":" and includes anybody \r\ncorporate which transacts the business of banking in Pakistan;] \r\n \r\n 17[(4) “Board” shall have the same meaning as defined under clause (8) \r\nof section 2 of the Income Tax Ordinance, 2001 (XLIX of 2001);] \r\n  \r\n18[“(4A) “Cargo Tracking System” means a digital system notified \r\nby the Board for electronic monitoring and tracking of goods transported within or \r\nacross the territory of Pakistan, for the purpose of t","quote_sha256":"7bd16a887c4002b6fb287a43fc339bf2f36f8351ea864fa2efbe545141d6f5f1","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-ad594a4599daba898fb0","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-a4f2474890f208dc7a48","provision_kind":"section","provision_number":"25","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":46085,"character_end":46120,"quote":"section 25 of the Customs Act, 1969","quote_sha256":"434c0a81ffc32118568047e2d7e897f965d6d49a50f3d28dedc2e8738988e0a2","reader_fragment":"p-45756-47520-968c889355d1531e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-45756-47520-968c889355d1531e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":46103,"character_end":46120,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-45756-47520-968c889355d1531e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-45756-47520-968c889355d1531e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45915,"character_end":46350,"quote":"so that, in case of imported goods specified in the Third \r\nSchedule, the retail price shall not be less than one hundred thirty percent  of the \r\nvalue determined under section 25 of the Customs Act, 1969 (IV of 1969), \r\nincluding the amount of customs duties and federal excise duty levied thereon. \r\n \r\n (28) “retailer” means a person 58[***] supplying goods to general public \r\nfor the purpose of consumption 59[:]. \r\n \r\n 60[Provid","quote_sha256":"dfdf085cb542b5f9e81eb04a5d24ed07b9484e7ea71d3b4069a68776c7afd54a","reader_fragment":"p-45756-47520-968c889355d1531e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-45756-47520-968c889355d1531e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-76884924fc125a982f97","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-a5a7c86148f1045016e1","provision_kind":"section","provision_number":"72D","qualifier":null,"instrument_title":"Sales Tax Act, 1990","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66596,"character_end":66636,"quote":"section 72D of \r\nthe Sales Tax Act, 1990","quote_sha256":"41bac763ead5c9e10f4d4b51b417e9e097942ab66394d52df5c980b99c4cff3a","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66617,"character_end":66636,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66426,"character_end":66866,"quote":"Finance Act, 2006. \r\n123 Expression inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 25   \r\n \r\n \r\n 124[(46A) “whistleblower” means whistleblower as defined i n section 72D of \r\nthe Sales Tax Act, 1990;] \r\n \r\n (47) “wholesaler” 125[includes a dealer and] means any person who \r\ncarries on, whether regularly or otherwise, the business of buying and selling goods \r\nby wholesale or of supplying or distributing goods, directly or in","quote_sha256":"c0f3d31f4a0e89b755ab3dfcfdb345d219eeac5a2390f106c791b8f7851fa346","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-7bd1e73c14b63eb11560","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-befde35df49147e270f0","provision_kind":"section","provision_number":"24","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83677,"character_end":83712,"quote":"section 24 of the Customs Act, 1969","quote_sha256":"e8e7ba4c1648db56a5333d887896a01b5579e1eb7a014699e73f58a8adb7bbf1","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83695,"character_end":83712,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83507,"character_end":83942,"quote":"d in the Fifth Schedule;] \r\n \r\n (b)  supply of stores and provisions for consumption aboard a \r\nconveyance proceeding to a destination outside Pakistan as specified \r\nin section 24 of the Customs Act, 1969 (IV of 1969); \r\n \r\n 196[(c) such other goods, as the Federal Government may specify by \r\nnotification in the official Gazette, whenever circumstances exist to \r\ntake immediate action for the purposes of national security, natural","quote_sha256":"c9abf90a50793f2c3e186c55df261e6419314d9728e755d0ce3c55f739db6dbc","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-4fd3ee0e7fe97222a766","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-7561b081bbfa9f1866cd","provision_kind":"section","provision_number":"131","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":84330,"character_end":84368,"quote":"Section 131 of the \r\nCustoms Act, 1969","quote_sha256":"83e6f4a8607993f2eee092b81da48e4e6483bf8a56c61a521e7c53e8fe5b031f","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":84351,"character_end":84368,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":84160,"character_end":84598,"quote":"pect of a supply \r\nof goods which –  \r\n(i) are exported, but have been or are intended to be re-imported \r\ninto Pakistan; or \r\n \r\n(ii) have been entered for export under Section 131 of the \r\nCustoms Act, 1969 (IV of 1969), but are not exported 198[***] \r\n199[; or]  \r\n \r\n(iii) 200[have been exported to a country specified by the Federal \r\nGovernment, by Notification in the official Gazette 201[:] \r\n \r\n  202[Provided further that the Fe","quote_sha256":"027adc6304a4b38437865dc7a9ce89da321a1276d64c241baa707206d88d4061","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-98aac6dc05d5f152c5dd","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-a0f05319bdd0d4c0ce8f","provision_kind":"section","provision_number":"79","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85827,"character_end":85864,"quote":"section 79 of the \r\nCustoms Act, 1969","quote_sha256":"0d599484db0383e3b5c1aa59181d46f48dca26e4bd11af09d867f5a063ec0e6f","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85847,"character_end":85864,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85657,"character_end":86094,"quote":"ll be charged to“tax at such rate as” is in force,- \r\n (i) in case the goods are entered for home consumption, on the date \r\non a 9[goods declaration] is presented under section 79 of the \r\nCustoms Act, 1969 (IV of 1969); \r\n \r\n (ii) in case the goods are cleared from warehouse, on the date on \r\nwhich a 204[goods declaration] for clearance of such goods is \r\npresented under section 104 of the Customs Act , 1969 (IV of \r\n1969); \r\n \r\nPr","quote_sha256":"6c8314e11ea879c3f80918a58f12e4957c7267658acd484d95e12f78ab7a47d1","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-2b195d895b47338a9c82","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-d3d23dc27607e430147c","provision_kind":"section","provision_number":"104","qualifier":null,"instrument_title":"Customs Act , 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":86033,"character_end":86070,"quote":"section 104 of the Customs Act , 1969","quote_sha256":"e0c1c8a634afba684cb53e1c26a378f47fda08e55b345acdf4bd4b2cfbab3c0e","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":86052,"character_end":86070,"quote":"Customs Act , 1969","quote_sha256":"009e89f38125f81cf0878a19f1dc4013454ef3cda211b008f5e25d07da4c4291","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85863,"character_end":86300,"quote":"9 (IV of 1969); \r\n \r\n (ii) in case the goods are cleared from warehouse, on the date on \r\nwhich a 204[goods declaration] for clearance of such goods is \r\npresented under section 104 of the Customs Act , 1969 (IV of \r\n1969); \r\n \r\nProvided that where a 9[goods declaration] is presented in advance of the \r\narrival of the conveyance by which the goods are imported, the tax shall be charged \r\nas is in force on the date on which the manife","quote_sha256":"ea7dc44ca10c4e206b2af5e23059a735bcbcb62fb960a6e7383a18f32ef9ead5","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-4a3c1f273ec5343b2a4a","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-cef917765a0908b53f2a","provision_kind":"section","provision_number":"104","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":92665,"character_end":92701,"quote":"section 104 of the Customs Act, 1969","quote_sha256":"5356f9b134b2945e3e46060e201ecfb2faadd91c461a480f860b5fa980a52b17","reader_fragment":"p-91574-93355-b4e0dc4026125124","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-91574-93355-b4e0dc4026125124","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":92684,"character_end":92701,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-91574-93355-b4e0dc4026125124","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-91574-93355-b4e0dc4026125124","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":92495,"character_end":92931,"quote":"lds bill of entry or \r\ngoods declaration in his name and showing his sales tax registration \r\nnumber, duly cleared by the customs under section 79 234[, section \r\n81] or section 104 of the Customs Act, 1969 (IV of 1969);] \r\n \r\n (iii)  235[in case of goods purchased in auction, he holds a treasury challan, \r\n236[in his name and bearing his registration number,] showing \r\npayment of sales tax;] \r\n \r\n 237[(iv) ***] \r\n  \r\n 238[(3) Notwi","quote_sha256":"24f3a3fb7e820bb6b6e34712f6d5007fa2f15173f1450428979d2430071710a8","reader_fragment":"p-91574-93355-b4e0dc4026125124","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-91574-93355-b4e0dc4026125124","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-5a3af79f081828672273","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-e7e9bc87dc7eabea161a","provision_kind":"section","provision_number":"20D","qualifier":null,"instrument_title":"Chartered Accountants, Ordinance, 1961","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":106505,"character_end":106558,"quote":"section 20D of Chartered Accountants, Ordinance, 1961","quote_sha256":"283bd8cebf6448cc5f63d9a325bca6d1c43ae354eace1b0c6c45f0fb6d49a9f1","reader_fragment":"p-105589-107336-c9df48bfba7b8b97","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-105589-107336-c9df48bfba7b8b97","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":106520,"character_end":106558,"quote":"Chartered Accountants, Ordinance, 1961","quote_sha256":"0cf30743d87274e20c63e5b32b1f0adacd4d1319e1267a170d9f64cc54338856","reader_fragment":"p-105589-107336-c9df48bfba7b8b97","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-105589-107336-c9df48bfba7b8b97","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":106335,"character_end":106788,"quote":" (5) Any auditor found guilty of misconduct in furnishing the certificate \r\nmentioned in sub-section (2) shall be referred to the Council for disciplinary action \r\nunder section 20D of Chartered Accountants, Ordinance, 1961 (X of 1961).] \r\n \r\n 290[(6) In case a Tier -1 retailer does not in tegrate his retail outlet in the \r\nmanner as prescribed under sub -section (9A) of section 3, during a tax period or \r\npart thereof, the adjustable input tax for ","quote_sha256":"1f55c33b4b5eeb0a892121e13d22cf7018df26b0c5dc58ab7cf579d44472c7c8","reader_fragment":"p-105589-107336-c9df48bfba7b8b97","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-105589-107336-c9df48bfba7b8b97","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-aa3ab2dd854acb769eb6","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-3676744ed5965a55a355","provision_kind":"section","provision_number":"124","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111044,"character_end":111091,"quote":"section 124 of the Income Tax \r\nOrdinance, 2001","quote_sha256":"cf91c0c71c827d38d120dd55a8c5c07d6e0b19f988b3e6669f2e65883078037b","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111063,"character_end":111091,"quote":"Income Tax \r\nOrdinance, 2001","quote_sha256":"18e716d31f0e9f847f2871d2d59c2518ded04b796a41139de23676f7af489c62","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":110874,"character_end":111321,"quote":"other order in consequence of or to give \r\neffect to any order made by the Commissioner (Appeals), Appellate Tribunal, High \r\nCourt, or Supreme Court, the p rovisions of section 124 of the Income Tax \r\nOrdinance, 2001 (XLIX of 2001) shall apply mutatis mutandis;] \r\n \r\n                                           \r\n294 The expression substituted through Finance Act, 2019. \r\n295 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. ","quote_sha256":"42e3973120db4d022abff652865d6aefb7f0deb76ac10aa85afdd7c00e3184c7","reader_fragment":"p-109134-110917-75d54ec3a641e0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-109134-110917-75d54ec3a641e0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-b2382703e57d27273c11","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-d146ea4ff57faacddbfb","provision_kind":"section","provision_number":"236G","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":115391,"character_end":115433,"quote":"section 236G of Income Tax Ordinance, 2001","quote_sha256":"a0813313cb9e91942bf8dd61a952fe1dd53d99a04b9b319e6c77393dd8555a01","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":115407,"character_end":115433,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":115221,"character_end":115663,"quote":"1(5) Notwithstanding anything contained in this section, in case of \r\nperson who is liable to be registered under clause (25) of s ection 2 based on tax \r\nwithheld under section 236G of Income Tax Ordinance, 2001 (XLIX of 2001) and \r\ndoes not furnish a return upon notice, an officer of inland revenue may assess sales \r\ntax liability on the value addition on reasonable grounds including info rmation \r\nobtained from the purchase data under ","quote_sha256":"67b2740ef1c857d4643f6ebbf539dfd7dcd2f3e964cfcad9d4650bcdf5f1fb66","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-b82ecee8d21bcd77c96f","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-309d838382f1299f253d","provision_kind":"section","provision_number":"236G","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":115663,"character_end":115707,"quote":"section 236G of Income Tax Ordinance, \r\n2001","quote_sha256":"eb116043ead01b15c6f3afa3936835d03ebe83b4f459bd664ec2df4c53da417d","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":115679,"character_end":115707,"quote":"Income Tax Ordinance, \r\n2001","quote_sha256":"6765bc3b972df0d1630d85f63a69da006a1e4a50288a6c08009960d08838fc82","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":115493,"character_end":115937,"quote":" an officer of inland revenue may assess sales \r\ntax liability on the value addition on reasonable grounds including info rmation \r\nobtained from the purchase data under section 236G of Income Tax Ordinance, \r\n2001 (XLIX of 2001).  \r\n \r\n11E.  Assessment of tax and recovery of tax not levied or short levied \r\nor erroneously refunded.-302(1) Where due to any reason, any tax or charge has \r\nnot been levied or short levied or where the officer ","quote_sha256":"174b9bac9e679e90b7be82e2c043367c043f7e5122311587e99deb79b55b000f","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-3a3fa4e005981d981686","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-7dbf3b64967c35696f2b","provision_kind":"section","provision_number":"83C","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":142671,"character_end":142709,"quote":"section 83C of the Customs \r\nAct, 1969","quote_sha256":"9b313242fe0e1491a6d6fe1ce15edbcf99fb6ff8fe17be841e31d003aac80564","reader_fragment":"p-142615-144384-bf4df76b9b86e26c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-142615-144384-bf4df76b9b86e26c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":142690,"character_end":142709,"quote":"Customs \r\nAct, 1969","quote_sha256":"16596195aa2d7b4ddfa074856e53ebe597af7450b1808b051617526e0caf2d64","reader_fragment":"p-142615-144384-bf4df76b9b86e26c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-142615-144384-bf4df76b9b86e26c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":142501,"character_end":142939,"quote":"ransported or supplied, the \r\nregistered person shall ensure the generation and linkage of the tax invoice with \r\nthe e-Bilty generated under section 40C of this Act and section 83C of the Customs \r\nAct, 1969. \r\n \r\n 365[***] \r\n \r\n 366[(2) No person other than a registered person or a person paying 367[*** \r\n368[***]]369[retail tax] shall issue an invoice under this section. \r\n \r\n 370[(3) A registered person making a taxable supply sha","quote_sha256":"b9c3199c14ea282b27a811ab37b133f36c948bcb0d5482774bdc159f6a5cc5e9","reader_fragment":"p-140858-142615-8afe8e17bf11f995","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-140858-142615-8afe8e17bf11f995","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-b9f4e152aff6ad066e41","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-b915dc9df508aff93827","provision_kind":"section","provision_number":"72","qualifier":null,"instrument_title":"Sales Tax Act, 1990","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":166553,"character_end":166592,"quote":"section 72 of the Sales Tax \r\nAct, 1990","quote_sha256":"e2e88a86e0744876052a41a001069693225ea4b9fb00773eb4afd99ac3901839","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":166571,"character_end":166592,"quote":"Sales Tax \r\nAct, 1990","quote_sha256":"f5bfbc4ff08de14117f885fd4991b1ae35e2d72936708c6dd4448eb2b786fcd5","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":166383,"character_end":166822,"quote":"\n                                           \r\n417 Any reference to the “Sales Tax Officer” shall be construe as reference to an “Officer of “Inland Revenue” by virtue of section 72 of the Sales Tax \r\nAct, 1990. \r\n418 Section 30 substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment w as made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. III of 2010, Published in the Gazette of Pakistan Extraor","quote_sha256":"d581949652deeba9a4c62cd7cc9056781811e520fd4e1e16fe3f05f163481436","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-a2654ca0fe5f147bf93e","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-22ea3079b54908fb9387","provision_kind":"section","provision_number":"29","qualifier":null,"instrument_title":"Federal Excise Act, 2005","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":182255,"character_end":182299,"quote":"section 29 of the Federal Excise \r\nAct, 2005","quote_sha256":"c2ba7e3c319ee7f0acf05ea26bde5e7a92d9e3b707080ac369d5ed8f6da37214","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":182273,"character_end":182299,"quote":"Federal Excise \r\nAct, 2005","quote_sha256":"202093cc07e513eedfb70c6f5d73d111c60eca92be1216f38ab7ddadcc6d8fb4","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":182085,"character_end":182529,"quote":" deemed necessary to assist the \r\nauthorities mentioned in clauses (a) to (f) of sub-section (1) of section 30 of this \r\nAct and clauses (a) to (f) of sub-section (1) of section 29 of the Federal Excise \r\nAct, 2005, as per the terms, conditions, limitations and restrictions as may be \r\nprescribed. \r\n \r\nChapter-VII \r\n \r\n457[OFFENCES, PENALTIES AND PUNISHMENT] \r\n \r\n [33. Offences, Penalties and Punishment.– 458[...] Whoever commits \r\nany offe","quote_sha256":"7816a4bfc0d9be02246c85e0ab0674c61ba908533c8e786932164c8915c391f3","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-94f574a180d80a020400","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-ed13c829bc2d6744cb5c","provision_kind":"section","provision_number":"83C","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":240967,"character_end":241003,"quote":"section 83C of the Customs Act, 1969","quote_sha256":"8108e7acee30d3d237b129dd997eb82a1ee231b7a28b925627b2b655474593eb","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":240986,"character_end":241003,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":240797,"character_end":241233,"quote":" premises of the said registered person.] \r\n \r\n 561[(4)  Notwithstanding anything contained in this Act or any other law \r\nfor the time being in force, the provisions of section 83C of the Customs Act, 1969 \r\n(IV of 1969) shall mutatis mutandis apply.; and \r\n \r\n(5)  562[Omitted]  \r\n \r\n563[40D. Provisions relating to goods supplied from tax-exempt areas.-(1) \r\nThe conveyance carrying goods supplied from the tax exempt areas, shall be","quote_sha256":"ff554f878f79731fd0dcfe158ea08dbf3abb0afd4eccef0c2018545bb950a1f5","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-24d0cf31be925dc4661c","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-608bf6b265a5bb0f0a5b","provision_kind":"section","provision_number":"134A","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":253468,"character_end":253512,"quote":"section 134A of Income Tax \r\nOrdinance, 2001","quote_sha256":"d0bb854a1d02826e45b8fe3ba31093b2bd2270b9cc676fc3f2e60977688e334f","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":253484,"character_end":253512,"quote":"Income Tax \r\nOrdinance, 2001","quote_sha256":"18e716d31f0e9f847f2871d2d59c2518ded04b796a41139de23676f7af489c62","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":253298,"character_end":253742,"quote":"to section 45B applies, may within \r\nthirty days of the receipt of such order, prefer an appeal to the Appellate Tribunal: \r\n \r\n Provided that where sub -section (11) of section 134A of Income Tax \r\nOrdinance, 2001 (XLIX of 2001) shall apply, an SOE may prefer an appeal under \r\nthis sub-section. \r\n \r\n 598[(2) The Appellate Tribunal may admit, hear and dispose of the appeal as \r\nper procedure laid down in sections 599[131 and 132 of the Inco","quote_sha256":"e6dc09bc879378c2e738f3dae9661e4551e5c8e4822a51aeadcb0e88f3bebd75","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-fa507df136ac664bb31e","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-42a96177f378b6168473","provision_kind":"section","provision_number":"133","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":254334,"character_end":254379,"quote":"section 133 of the Income Tax Ordinance, 2001","quote_sha256":"5d9a654071c447f2a023f03762cfc0ef164973f49d77679c0d92ad77e834200b","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":254353,"character_end":254379,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":254164,"character_end":254609,"quote":"tatement of  the case \r\nand complete record of the Appellate Tribunal to the High Court, stating any \r\nquestion of law arising out of such order. \r\n \r\n (2) Provisions of section 133 of the Income Tax Ordinance, 2001 (XLIX \r\nof 2001) and rules made thereunder relating to a reference to the High Court shall, \r\nmutatis mutandis, apply to references to the High Court under this Act.] \r\n \r\n                                           \r\n597 Sub-sect","quote_sha256":"5f568906ae80b1cdb386c43d2d6624c1e64641dfb36fa98d2f6b82222d38b3c3","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-38f7ac3f004b583eb3bd","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-a6c3da808036cb1826da","provision_kind":"section","provision_number":"107","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":280568,"character_end":280613,"quote":"section 107 of the Income Tax Ordinance, 2001","quote_sha256":"90037e09df644e74c74a5a1a35b4a0a16a75bba995bf72767e48566553fbb61f","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":280587,"character_end":280613,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":280398,"character_end":280843,"quote":"al  Government   or Provincial  Government, \r\nsubject   to  such   limitations   and  conditions   an  may  be  specified   by  the \r\nBoard.] \r\n \r\n (2) The provisions of section 107 of the Income Tax Ordinance, 2001 \r\n(XLIX of 2001) shall, mutatis mutandis, apply to the provisions of this section. \r\n                                           \r\n641 The words “or” omitted through Finance Act, 2017 \r\n642 Semi colon substituted for the full stop","quote_sha256":"b1ab8e235ed6e6c941dbf22070c92b3a7fc5f543aafbf7f2b8235d900f7d4d76","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-5101112b072e2cd91674","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-8a25c6c1b6ca28fd0575","provision_kind":"section","provision_number":"216","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":284464,"character_end":284511,"quote":"section 216 of the Income Tax \r\nOrdinance, 2001","quote_sha256":"31d5608f72a3cf0f866ff703e4b563f098a0f3e26991c206b4e7435ba3754eaa","reader_fragment":"p-283604-285339-0bfe1aa11862bcbb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-283604-285339-0bfe1aa11862bcbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":284483,"character_end":284511,"quote":"Income Tax \r\nOrdinance, 2001","quote_sha256":"18e716d31f0e9f847f2871d2d59c2518ded04b796a41139de23676f7af489c62","reader_fragment":"p-283604-285339-0bfe1aa11862bcbb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-283604-285339-0bfe1aa11862bcbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":284294,"character_end":284741,"quote":" Act shall be confidential and no \r\npublic servant 649[, expert or auditors appointed under section 32B] shall disclose \r\nany such informa tion, except as provided under section 216 of the Income Tax \r\nOrdinance, 2001 (XLIX of 2001). \r\n  \r\n (2) Notwithstanding anything contained in sub -section (1) and the \r\nFreedom of Information Ordinance, 2002 (XCVI of 2002), any information \r\nreceived or supplied in  pursuance of bilateral or multilateral ","quote_sha256":"63bd29ce582453a8bff437a6e3f1f24a8353e569c743f606f4dad09a4294cfbc","reader_fragment":"p-283604-285339-0bfe1aa11862bcbb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-283604-285339-0bfe1aa11862bcbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-3fa2f21b154b6be85960","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-43d8fca1e15c775fe26c","provision_kind":"section","provision_number":"155D","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":353800,"character_end":353839,"quote":"section 155D of the \r\nCustoms Act, 1969","quote_sha256":"71f58ea4c44e17af8f94b06de6c2241bd1da1fe9bd3e3f124d2e9567ba3edccf","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":353822,"character_end":353839,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":353630,"character_end":354069,"quote":"authorized officer of that \r\nMinistry shall furnish all \r\nrelevant information online \r\nto Pakistan Customs against \r\na specific user ID  and \r\npassword obtained under \r\nsection 155D of the \r\nCustoms Act, 1969 (IV of \r\n1969). In already \r\ncomputerized Collectorate \r\nor Customs station, where \r\nthe computerized system is \r\nnot operational, the Project \r\nDirector or any other person \r\nauthorized by the Collector  \r\nin this behalf shall e","quote_sha256":"62ede527d35279506f7708e42acb02fb2df3888eaff61594b43d2f67369e3f72","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-d80603df82baf4d93d8a","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-3c3fb7faec0178261d82","provision_kind":"section","provision_number":"155D","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":378587,"character_end":378626,"quote":"section 155D of the \r\nCustoms Act, 1969","quote_sha256":"71f58ea4c44e17af8f94b06de6c2241bd1da1fe9bd3e3f124d2e9567ba3edccf","reader_fragment":"p-377150-378932-cedd17e640a316f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-377150-378932-cedd17e640a316f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":378609,"character_end":378626,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-377150-378932-cedd17e640a316f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-377150-378932-cedd17e640a316f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":378417,"character_end":378856,"quote":"thorized officer of the \r\nMinistry shall furnish all \r\nrelevant information, as \r\nset out in Annex-B, online \r\nagainst a specific user ID \r\nand password obtained \r\nunder section 155D of the \r\nCustoms Act, 1969 (IV of \r\n1969). In Collectorates or \r\nCustoms stations where \r\nthe Pakistan Customs \r\nComputerized System is \r\nnot operational, the \r\nDirector Reforms and \r\nAutomation or any other \r\nperson authorized by the \r\nCollector in this b","quote_sha256":"94c166f04b1ce8b6424ec0aa60406f6364a8735382850ddf3d71749ad477677f","reader_fragment":"p-377150-378932-cedd17e640a316f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-377150-378932-cedd17e640a316f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-aa17dbbf148fe00339d5","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-81645537bbbca6dcd4b3","provision_kind":"section","provision_number":"155D","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":391489,"character_end":391526,"quote":"section 155D of the Customs Act, 1969","quote_sha256":"266b348d08ae50a3a8e38b7bdaf4a8e05c332ebebb2d43134ad185f0d566b2b2","reader_fragment":"p-391382-393139-4f34a41102ac8d30","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-391382-393139-4f34a41102ac8d30","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":391509,"character_end":391526,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-391382-393139-4f34a41102ac8d30","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-391382-393139-4f34a41102ac8d30","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":391319,"character_end":391756,"quote":"e of clearance through Pakistan Customs Computerized System, \r\nthe above information shall be furnished online against a specific user I.D. and \r\npassword obtained under section 155D of the Customs Act, 1969 (IV of 1969). \r\n                                           \r\n900 Annexure-I inserted through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 164   \r\n \r\n901[Annex-A \r\n[See condition 145(iii)] \r\n \r\nINDEMNITY BOND \r\n(On appropriately","quote_sha256":"9f27027781344426086cefceee972448baaa30e5a6e6af72355709d38ff462e6","reader_fragment":"p-389663-391382-f21d3734628f8d68","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-389663-391382-f21d3734628f8d68","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-47045f76637ebb63d924","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-8c245010f41c8d37eda1","provision_kind":"section","provision_number":"202","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":394011,"character_end":394050,"quote":"section 202 of the Customs  \r\nAct, 1969","quote_sha256":"0488ae8427d9849b73d903f4fce6fe86d1ad2857681f84f05a16f246b5470e87","reader_fragment":"p-393139-394912-3eaa6879948d320d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-393139-394912-3eaa6879948d320d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":394030,"character_end":394050,"quote":"Customs  \r\nAct, 1969","quote_sha256":"ab764367a35cf3748a5ab2516079f6e8e786027eede22986a607dc76fa209ecc","reader_fragment":"p-393139-394912-3eaa6879948d320d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-393139-394912-3eaa6879948d320d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":393841,"character_end":394280,"quote":" table, as the case may be.  \r\n \r\nThe importers further agree and bind themselves that the amount covered by this \r\nBond shall be recovered as arrears of sales tax under section 202 of the Customs  \r\nAct, 1969. This Bond shall become void when the Collector of Customs is satisfied \r\nthat the importers have fulfilled all the conditions of the said serial number 145 or \r\nserial number 148 of this table, as the case may be.  \r\nSigned by i","quote_sha256":"dde9789eabcc0a8a53fa17806dd538f5c769a25684a794bce4a24c62d8944b02","reader_fragment":"p-393139-394912-3eaa6879948d320d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-393139-394912-3eaa6879948d320d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-dced3a00993ae6eaf911","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-b8fd99dcc3045725f340","provision_kind":"section","provision_number":"202","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":398164,"character_end":398202,"quote":"section 202 of the \r\nCustoms Act, 1969","quote_sha256":"d27c23cb0a95742a76fd40fa744a2c7e9499178770952eca45e4ecb2f14b903e","reader_fragment":"p-396698-398463-d439dbfb93219667","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-396698-398463-d439dbfb93219667","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":398185,"character_end":398202,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-396698-398463-d439dbfb93219667","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-396698-398463-d439dbfb93219667","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":397994,"character_end":398432,"quote":" the case may be.  \r\n \r\nThe importers further agree and bind themselves that the amount covered by this \r\nIndemnity Bond shall be recovered as arrears of sales tax under section 202 of the \r\nCustoms Act, 1969. This Bond shall stand revoked automatically when the \r\nCollector of Customs is satisfied that the importers have fulfilled all the conditions \r\nof the said serial number 146.  \r\n \r\nSigned by importers on this ______________ day ","quote_sha256":"c45cb79157f6beba8d79694bbd7c67967fae1a45aff7406cb4433430b502a981","reader_fragment":"p-396698-398463-d439dbfb93219667","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-396698-398463-d439dbfb93219667","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-6b218890ae1b6f660870","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-5f76a932cc61081eaffd","provision_kind":"section","provision_number":"8","qualifier":null,"instrument_title":"Sales Tax Act, 1990","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":400398,"character_end":400436,"quote":"section 8 of the Sales Tax Act, \r\n1990","quote_sha256":"8627b8fe801548a594dab434cfaa002eab3cf0458c17193e7623f6f5c21def56","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":400415,"character_end":400436,"quote":"Sales Tax Act, \r\n1990","quote_sha256":"2005446d67312635ee24babed913751dd654108eb2286823ee10b8ed5acb54cd","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":400228,"character_end":400666,"quote":" ***]  \r\n6. Supply of fixed assets against \r\nwhich input tax adjustment is \r\nnot available under a \r\nnotification issued in terms of \r\nclause (b) of sub-section (1) of \r\nsection 8 of the Sales Tax Act, \r\n1990. \r\nRespective headings. \r\n9067. ***]  \r\n08. Foodstuff cooked or prepared \r\nin-house and served in messes \r\nrun on the basis of mutuality \r\nand industrial canteens for \r\nworkers. \r\nRespective headings. \r\n[9. ***] omitted  \r\n10. Ag","quote_sha256":"21819934b5c4a6d6e2bc8de424afe3454aa2f7ac2d56928b5fc408c67ea79992","reader_fragment":"p-398463-400237-189e3c284d89c2f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-398463-400237-189e3c284d89c2f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-dc3e4665df0740c4368b","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-850f411f2362eba7756d","provision_kind":"section","provision_number":"155D","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":409393,"character_end":409430,"quote":"section 155D of the Customs Act, 1969","quote_sha256":"266b348d08ae50a3a8e38b7bdaf4a8e05c332ebebb2d43134ad185f0d566b2b2","reader_fragment":"p-409127-410881-9df1d2f86aaa2abd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-409127-410881-9df1d2f86aaa2abd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":409413,"character_end":409430,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-409127-410881-9df1d2f86aaa2abd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-409127-410881-9df1d2f86aaa2abd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":409223,"character_end":409660,"quote":" fide requirement. He shall furnish all \r\nrelevant information online to Pakistan Customs Computer ized \r\nSystem against a specific user ID and password obtained under \r\nsection 155D of the Customs Act, 1969. In already computerized \r\nCollectorates or Customs stations where the Pakistan Customs \r\nComputerized System is not operational, the Project Director or any \r\nother person authorized by the Collector in this behalf shall enter t","quote_sha256":"f35e95fc5365fc0f8d4d4cb85cfa2fb5cbeec257206fb0310af75977b7721863","reader_fragment":"p-409127-410881-9df1d2f86aaa2abd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-409127-410881-9df1d2f86aaa2abd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-099b0b0c6cb9e6c04f4c","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-2a74467ac19898d896b1","provision_kind":"section","provision_number":"155D","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":412271,"character_end":412310,"quote":"section 155D of \r\nthe Customs Act, 1969","quote_sha256":"18f9f38ab1b32b1f61521949a4a9a21e4231edb2a8bfcf6e0d805428e62ecd86","reader_fragment":"p-410881-412680-2ccfd30a6d7b5403","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-410881-412680-2ccfd30a6d7b5403","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":412293,"character_end":412310,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-410881-412680-2ccfd30a6d7b5403","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-410881-412680-2ccfd30a6d7b5403","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":412101,"character_end":412540,"quote":"he \r\nMinistry shall furn ish \r\nall relevant information \r\nonline to Pakistan \r\nCustoms Computerized \r\nSystem against a \r\nspecific user ID and \r\npassword obtained \r\nunder section 155D of \r\nthe Customs Act, 1969. \r\n2.  The goods shall not \r\nbe sold or otherwise \r\ndisposed of without \r\nprior approval of the  \r\nFBR and payment of \r\ncustoms duties and \r\ntaxes leviable at the \r\ntime of import. \r\n                                           \r\n9","quote_sha256":"c7279ceda196103690c49c23e5d3313122adf0b3e4f92e714b0b840a010a3e27","reader_fragment":"p-410881-412680-2ccfd30a6d7b5403","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-410881-412680-2ccfd30a6d7b5403","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-2531113a43eceee7247c","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-e153bb8600b86c721914","provision_kind":"section","provision_number":"155D","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":418293,"character_end":418330,"quote":"section 155D of the Customs Act, 1969","quote_sha256":"266b348d08ae50a3a8e38b7bdaf4a8e05c332ebebb2d43134ad185f0d566b2b2","reader_fragment":"p-418026-419781-984b9c481ec6b5bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-418026-419781-984b9c481ec6b5bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":418313,"character_end":418330,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-418026-419781-984b9c481ec6b5bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-418026-419781-984b9c481ec6b5bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":418123,"character_end":418560,"quote":"of clearance through Pakistan Customs \r\nComputerized System, the above information shall be furnished \r\nonline against a specific user I.D. and password obtained under \r\nsection 155D of the Customs Act, 1969. \r\nExplanation.–  \r\n   \r\nChief Executive means.– \r\n1. owner of the firm, in case of sole proprietorship; \r\nor \r\n2. partner of firm having major share, in case of \r\npartnership firm; or \r\n3. Director, in case of private limited co","quote_sha256":"dcf38cbb654ffd58da32dcd15e3a05aa56a373c70f3dc516c74a6a5229703704","reader_fragment":"p-418026-419781-984b9c481ec6b5bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-418026-419781-984b9c481ec6b5bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-5d45fa63511a1ec7b046","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-a6d397bdacc5865e06f9","provision_kind":"section","provision_number":"155D","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":419885,"character_end":419922,"quote":"section 155D of the Customs Act, 1969","quote_sha256":"266b348d08ae50a3a8e38b7bdaf4a8e05c332ebebb2d43134ad185f0d566b2b2","reader_fragment":"p-419781-421574-f2ea26fb488da049","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-419781-421574-f2ea26fb488da049","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":419905,"character_end":419922,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-419781-421574-f2ea26fb488da049","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-419781-421574-f2ea26fb488da049","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":419715,"character_end":420152,"quote":" of clearance through Pakistan Customs Computerized System, the \r\nabove information shall be furnished on line against a specific user I.D. and \r\npassword obtained under section 155D of the Customs Act, 1969. \r\n \r\n939[Table-4 \r\n \r\nThe goods specified in column (2) of the Annexure below falling under the PCT \r\ncodes specified in column (3) of the said Annexure, when supplied within the limits \r\nof the Border Sustenance Markets, establ","quote_sha256":"8651991d8bb917df867290d3bbb8dff0fce9338fbbf145418910a9fdc3a3a338","reader_fragment":"p-418026-419781-984b9c481ec6b5bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-418026-419781-984b9c481ec6b5bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-f9e7aaed0e9ad8daa68b","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-33ccd510a3b2a005f235","provision_kind":"section","provision_number":"155D","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":440601,"character_end":440638,"quote":"section 155D of the Customs Act, 1969","quote_sha256":"266b348d08ae50a3a8e38b7bdaf4a8e05c332ebebb2d43134ad185f0d566b2b2","reader_fragment":"p-439380-441174-11ef41b38ef0633f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-439380-441174-11ef41b38ef0633f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":440621,"character_end":440638,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-439380-441174-11ef41b38ef0633f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-439380-441174-11ef41b38ef0633f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":440431,"character_end":440868,"quote":"e of clearance through Pakistan Customs Computerized System, \r\nthe above information shall be furnished online against a specific user I.D. and \r\npassword obtained under section 155D of the Customs Act, 1969. \r\n \r\n Explanation.— \r\n \r\nChief Executive means.— \r\n \r\n1. owner of the firm, in case of sole proprietorship; or \r\n2. partner of firm having major share, in case of partnership firm; or \r\n3. Chief Executive Officer or the Managing","quote_sha256":"eca04b83655980e57bbc4a79ce89b8a2809f6e9a9372507b067a9d373ed679fe","reader_fragment":"p-439380-441174-11ef41b38ef0633f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-439380-441174-11ef41b38ef0633f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-9343a12374818f64cd3a","source":"pk-code-9214c4c9c1cfd408","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-442995ca4b32bcd6c714","provision_kind":"section","provision_number":"155D","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":442159,"character_end":442196,"quote":"section 155D of the Customs Act, 1969","quote_sha256":"266b348d08ae50a3a8e38b7bdaf4a8e05c332ebebb2d43134ad185f0d566b2b2","reader_fragment":"p-441174-442972-bcdf47ae3d74706a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-441174-442972-bcdf47ae3d74706a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":442179,"character_end":442196,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-441174-442972-bcdf47ae3d74706a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-441174-442972-bcdf47ae3d74706a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":441989,"character_end":442426,"quote":"e of clearance through Pakistan Customs Computerized System, \r\nthe above information shall be furnished online against a specific user I.D. and \r\npassword obtained under section 155D of the Customs Act, 1969. \r\n \r\n------------- \r\nSales Tax Act, 1990 \r\n \r\n 196   \r\n \r\n988[The \r\nNINTH SCHEDULE \r\n[See sub-section (3B) of section 3] \r\n \r\n989[Table-I \r\nSales Tax on supply (payable at the time of supply by CMOs): \r\nS. No. Description / Spec","quote_sha256":"379e49d464e70c336b47eed33f0b1a25aec2c02d61ec058fd423aeceea1244f4","reader_fragment":"p-441174-442972-bcdf47ae3d74706a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-441174-442972-bcdf47ae3d74706a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null}],"external_incoming":[],"unresolved":[{"id":"unresolved-45153c3712d003431d7b","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":0,"character_end":19,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-0-1738-c947792c6003f15f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-0-1738-c947792c6003f15f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":0,"character_end":249,"quote":"Sales Tax Act, 1990 \r\n \r\n 1   \r\n \r\n \r\n \r\n \r\n \r\n \r\nThe  \r\n \r\nSales Tax Act, 1990  \r\n \r\n \r\n        \r\n(Act No. III of 1951 as Amended \r\nby Act VII of 1990)  \r\n \r\nAs amended up to 30th June, 2025  \r\n \r\nThe amendments made through  \r\n \r\nFinance Act, 2025","quote_sha256":"3ee45b94b77819e2ca38e9be2adda3217368ca533f88835ba9dda43b6e45f3d2","reader_fragment":"p-0-1738-c947792c6003f15f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-0-1738-c947792c6003f15f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-63e799fefd587161b955","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":60,"character_end":79,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-0-1738-c947792c6003f15f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-0-1738-c947792c6003f15f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":0,"character_end":309,"quote":"Sales Tax Act, 1990 \r\n \r\n 1   \r\n \r\n \r\n \r\n \r\n \r\n \r\nThe  \r\n \r\nSales Tax Act, 1990  \r\n \r\n \r\n        \r\n(Act No. III of 1951 as Amended \r\nby Act VII of 1990)  \r\n \r\nAs amended up to 30th June, 2025  \r\n \r\nThe amendments made through  \r\n \r\nFinance Act, 2025  \r\nhave been shown in Red  \r\nSales Tax Act, 1990 \r\n \r\n 2   ","quote_sha256":"826835492fcdda8db753842a3153369cea109bd0acc83efea474f3ec65b5c8f2","reader_fragment":"p-0-1738-c947792c6003f15f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-0-1738-c947792c6003f15f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c669ec585999c069e42e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":232,"character_end":249,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-0-1738-c947792c6003f15f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-0-1738-c947792c6003f15f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":62,"character_end":479,"quote":"les Tax Act, 1990  \r\n \r\n \r\n        \r\n(Act No. III of 1951 as Amended \r\nby Act VII of 1990)  \r\n \r\nAs amended up to 30th June, 2025  \r\n \r\nThe amendments made through  \r\n \r\nFinance Act, 2025  \r\nhave been shown in Red  \r\nSales Tax Act, 1990 \r\n \r\n 2   \r\n \r\n \r\nContents \r\n \r\nChapter I…………………………………………………………………...…….7 \r\nPreliminary…………………………………………………………  ………..…7 \r\n1.  Short title, extent and commencement……………………………..…...7 ","quote_sha256":"cc51b1f4d1d78d01b21367de389b208d9865f2b73e961555355b59bdc35d3c39","reader_fragment":"p-0-1738-c947792c6003f15f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-0-1738-c947792c6003f15f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-96ecc1f3c51dcaa6603e","source":"pk-code-9214c4c9c1cfd408","title":"Red Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":272,"character_end":298,"quote":"Red  \r\nSales Tax Act, 1990","quote_sha256":"64f6accc09858ca4acec3190e1f768ebbe1be66ae828845ddf5e2f948b3d9fd4","reader_fragment":"p-0-1738-c947792c6003f15f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-0-1738-c947792c6003f15f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102,"character_end":528,"quote":"t No. III of 1951 as Amended \r\nby Act VII of 1990)  \r\n \r\nAs amended up to 30th June, 2025  \r\n \r\nThe amendments made through  \r\n \r\nFinance Act, 2025  \r\nhave been shown in Red  \r\nSales Tax Act, 1990 \r\n \r\n 2   \r\n \r\n \r\nContents \r\n \r\nChapter I…………………………………………………………………...…….7 \r\nPreliminary…………………………………………………………  ………..…7 \r\n1.  Short title, extent and commencement……………………………..…...7 \r\n2.  Definitions…………………………………………………… … .........","quote_sha256":"60e83bb9aaa4d8b0e8fd01ebd1901e0f6a56c1c462db0e8ba860c308115817da","reader_fragment":"p-0-1738-c947792c6003f15f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-0-1738-c947792c6003f15f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0b469e1c1130b0e33f87","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":4223,"character_end":4242,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-3501-5269-e3ca7d33adcb0708","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-3501-5269-e3ca7d33adcb0708","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":4053,"character_end":4472,"quote":"............................................... ..……..49 \r\n17.  Omitted ...................................................................................... ..……..49 \r\nSales Tax Act, 1990 \r\n \r\n 3   \r\n \r\n18.  Omitted ...................................................................................... …..…..49 \r\n19.  Omitted ...................................................................................... ..…","quote_sha256":"7ff173f0bc616d522e430535b00a656fbe708c148a09621b63b9179d7a2afe72","reader_fragment":"p-3501-5269-e3ca7d33adcb0708","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-3501-5269-e3ca7d33adcb0708","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e3275d4c1b9a220ae7bc","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":8774,"character_end":8793,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-7044-8809-4503fca3643e7e74","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-7044-8809-4503fca3643e7e74","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":8604,"character_end":9023,"quote":"harge. ..................................................................... ………79 \r\n34A.  Exemption from penalty and default surcharge. ........................ ………80 \r\nSales Tax Act, 1990 \r\n \r\n 4   \r\n \r\n35.  Omitted. ..................................................................................... ………80 \r\n35A.  Omitted. ..................................................................................... ………80","quote_sha256":"a06b6c76897e5259a417b9ae4da023786e2f167eea297c2e8e3b18291b646507","reader_fragment":"p-7044-8809-4503fca3643e7e74","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-7044-8809-4503fca3643e7e74","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3f173032a4831c5d33cf","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":13426,"character_end":13445,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-12379-14105-19af17db664de338","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-12379-14105-19af17db664de338","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":13256,"character_end":13675,"quote":"ty or transfer of ownership.-- .................. ..……..99 \r\n49A.  Liquidators. ............................................................................... ……..100 \r\nSales Tax Act, 1990 \r\n \r\n 5   \r\n \r\n50.  Power to make rules. ................................................................. ……..101 \r\n50A.  Computerized system. ............................................................... ……..101 \r\n50B.  Elect","quote_sha256":"665b36e52b2dabe908b2eb8d25a0b953d546861828367e8897400345801b9d05","reader_fragment":"p-12379-14105-19af17db664de338","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-12379-14105-19af17db664de338","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3bb777550434d6499367","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":17722,"character_end":17741,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-17612-19411-037c0b9664797070","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-17612-19411-037c0b9664797070","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":17552,"character_end":17971,"quote":"................................................. ……..120 \r\n74A.  Validation. ................................................................................. ……..121 \r\nSales Tax Act, 1990 \r\n \r\n 6   \r\n \r\n75.  Application of the provisions of Act IV of 1969 to Sales Tax……….121 \r\n76.  Fee and service charges. ............................................................ ……..121 \r\n77.  Uniform……………. ...................","quote_sha256":"e5f989438dad26a9447cf31da20e29443f0847d83acf975126abcf65747999b0","reader_fragment":"p-15840-17612-4f70c41a07eab831","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-15840-17612-4f70c41a07eab831","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f3d9a39801b0cc6eb502","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":19347,"character_end":19366,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-17612-19411-037c0b9664797070","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-17612-19411-037c0b9664797070","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":19177,"character_end":19596,"quote":"FTH SCHEDULE……………......................................................205 \r\nTHE THIRTEENTH SCHEDULE .................................................... ………...207 \r\n  \r\nSales Tax Act, 1990 \r\n \r\n 7   \r\n \r\nThe \r\n Sales Tax Act, 1990 \r\n \r\n1[Act No. III of 1951 as Amended by Act VII of 1990] \r\n \r\nAn Act to consolidate and amend the law relating to the levy of a tax on the  \r\nsale 2[, importation, exportation, productio","quote_sha256":"f4f326c3044c2eb04998c8b3e3631b8a78aa75ec5d12067eceb04d64c46f1060","reader_fragment":"p-17612-19411-037c0b9664797070","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-17612-19411-037c0b9664797070","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c09b7d1e53fb8f263848","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":19389,"character_end":19408,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-17612-19411-037c0b9664797070","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-17612-19411-037c0b9664797070","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":19219,"character_end":19638,"quote":".............................205 \r\nTHE THIRTEENTH SCHEDULE .................................................... ………...207 \r\n  \r\nSales Tax Act, 1990 \r\n \r\n 7   \r\n \r\nThe \r\n Sales Tax Act, 1990 \r\n \r\n1[Act No. III of 1951 as Amended by Act VII of 1990] \r\n \r\nAn Act to consolidate and amend the law relating to the levy of a tax on the  \r\nsale 2[, importation, exportation, production, manufacture  \r\nor consumption] of goods","quote_sha256":"0426c65e2c96755f9c742e266a0a88994f5c629c5bc02651578f364b4f57a3f9","reader_fragment":"p-17612-19411-037c0b9664797070","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-17612-19411-037c0b9664797070","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-781a09dce76e1b8fa490","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1960","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20905,"character_end":20922,"quote":"Finance Act, 1960","quote_sha256":"3b82e03240fc2d66596d90b08f6fa501b7670331556edfbf551892343cd31b12","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20735,"character_end":21152,"quote":"tements of Objects and Reasons see Gazette of Pakistan, dated the 30 th March 1951, Pt. V. \r\npp 36 and 37. \r\n2 Substituted for the words “or consumption of goods” by the Finance Act, 1960. \r\n3 Substituted for the words “or consumption of goods” by the Finance Act, 1960. \r\n4 Chapter I to X substituted for Chapters I to XVI by the Finance Act, 1990. \r\n5 Brackets and word “(Amendment)” omitted by the Finance Act, 199","quote_sha256":"345396765b384ae83a33a8191800390d9b0b694d0f2d60d893484ab5c1ff042a","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-72735d2b167b8c352800","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1960","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20987,"character_end":21004,"quote":"Finance Act, 1960","quote_sha256":"3b82e03240fc2d66596d90b08f6fa501b7670331556edfbf551892343cd31b12","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20817,"character_end":21234,"quote":", Pt. V. \r\npp 36 and 37. \r\n2 Substituted for the words “or consumption of goods” by the Finance Act, 1960. \r\n3 Substituted for the words “or consumption of goods” by the Finance Act, 1960. \r\n4 Chapter I to X substituted for Chapters I to XVI by the Finance Act, 1990. \r\n5 Brackets and word “(Amendment)” omitted by the Finance Act, 1991. \r\n6 Came into force by Notification No. S.R.O. 1100(I)/90, dated 28 -10-1990 w.","quote_sha256":"5991e53114bf075325cbc45cd916058f80fd6e31894febe5a49a7dd02495aeb2","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-36def89469ca3476234c","source":"pk-code-9214c4c9c1cfd408","title":"Chapters I to XVI by the Finance Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":21041,"character_end":21083,"quote":"Chapters I to XVI by the Finance Act, 1990","quote_sha256":"6e5af0634d69f69e8ec38d9e9bf07b3fb80f70ae2ac68aeab114a5c017661ef6","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20871,"character_end":21313,"quote":" “or consumption of goods” by the Finance Act, 1960. \r\n3 Substituted for the words “or consumption of goods” by the Finance Act, 1960. \r\n4 Chapter I to X substituted for Chapters I to XVI by the Finance Act, 1990. \r\n5 Brackets and word “(Amendment)” omitted by the Finance Act, 1991. \r\n6 Came into force by Notification No. S.R.O. 1100(I)/90, dated 28 -10-1990 w.e.f. 1st November, \r\n1990. \r\n7 Section 2 Substituted by the Finance Act, 1996. ","quote_sha256":"add34085b8656c6ee1212cc74fe4bff1b540132db1e2803bb2f1ca420ad36599","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f562e3fa6f3dd8d73256","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1991","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":21136,"character_end":21153,"quote":"Finance Act, 1991","quote_sha256":"3b4b10c4674ba5cc11bb8df7544f748b77885940f4ec77e156b839a592642883","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":20966,"character_end":21383,"quote":"ion of goods” by the Finance Act, 1960. \r\n4 Chapter I to X substituted for Chapters I to XVI by the Finance Act, 1990. \r\n5 Brackets and word “(Amendment)” omitted by the Finance Act, 1991. \r\n6 Came into force by Notification No. S.R.O. 1100(I)/90, dated 28 -10-1990 w.e.f. 1st November, \r\n1990. \r\n7 Section 2 Substituted by the Finance Act, 1996. \r\n8 Clause (1) substituted by Finance Act, 2025. \r\nSales Tax Act, 1990","quote_sha256":"5aa61dd4b6e4548aa8162e42599f5ae79723029fcbaead59bf52681537636ed0","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4ddac7d5252573da032f","source":"pk-code-9214c4c9c1cfd408","title":"Substituted by the Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":21275,"character_end":21311,"quote":"Substituted by the Finance Act, 1996","quote_sha256":"5edf12900b1b85a8c556b6fb7a887a29e42c5635a526b128ec76559734bd488a","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":21105,"character_end":21541,"quote":"d “(Amendment)” omitted by the Finance Act, 1991. \r\n6 Came into force by Notification No. S.R.O. 1100(I)/90, dated 28 -10-1990 w.e.f. 1st November, \r\n1990. \r\n7 Section 2 Substituted by the Finance Act, 1996. \r\n8 Clause (1) substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 8   \r\n \r\n(b) allows use of bank account held or operated by him for abetting tax \r\nfraud or other offence warranting prosecution under this Act or \r\nun","quote_sha256":"f4e625fe0b8298ada8f7ca378841b8051a7de50a89a673ff34ea4e842084a752","reader_fragment":"p-19411-21157-987679a3616ddfa9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-19411-21157-987679a3616ddfa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-84e436337bb1246f31db","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":21343,"character_end":21360,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":21173,"character_end":21590,"quote":"e by Notification No. S.R.O. 1100(I)/90, dated 28 -10-1990 w.e.f. 1st November, \r\n1990. \r\n7 Section 2 Substituted by the Finance Act, 1996. \r\n8 Clause (1) substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 8   \r\n \r\n(b) allows use of bank account held or operated by him for abetting tax \r\nfraud or other offence warranting prosecution under this Act or \r\nunauthorizedly or illegally maintains or operates b","quote_sha256":"71f2c1ea727158c4fb38784283c98cbb673f9d5787e31d0d30e85d54eb2f0b55","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-261f8cfc3ff70787534f","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":21364,"character_end":21383,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":21194,"character_end":21613,"quote":" S.R.O. 1100(I)/90, dated 28 -10-1990 w.e.f. 1st November, \r\n1990. \r\n7 Section 2 Substituted by the Finance Act, 1996. \r\n8 Clause (1) substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 8   \r\n \r\n(b) allows use of bank account held or operated by him for abetting tax \r\nfraud or other offence warranting prosecution under this Act or \r\nunauthorizedly or illegally maintains or operates business bank account \r\n","quote_sha256":"dc506825d45cec0d650733edf58d915b25ff4ae3e4fb3db52f781722b5ff4a9c","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-90967e5ca218ec80946a","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22081,"character_end":22107,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":21911,"character_end":22337,"quote":"section 26 by the due date for two \r\nconsecutive tax periods; \r\n \r\n (c) who fails to file an Income Tax return under section 114 or statement \r\nunder section 115, of the Income Tax Ordinance, 2001(XLIX of \r\n2001), by the due date; and- \r\n  (d) who fails to file 11[quarterly] or an annual   withholding   tax \r\nstatement under section 165 of the Income Tax Ordinance, 2001; \r\n \r\n (1B) “Appellate Tribunal” means the Appellate ","quote_sha256":"0e2e86cd0d27d8ff0acbf9231be99d19fe9305eac07f557d9654b55ceb48ca68","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a39fb53fe835894fee2d","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22257,"character_end":22283,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22087,"character_end":22513,"quote":" Tax Ordinance, 2001(XLIX of \r\n2001), by the due date; and- \r\n  (d) who fails to file 11[quarterly] or an annual   withholding   tax \r\nstatement under section 165 of the Income Tax Ordinance, 2001; \r\n \r\n (1B) “Appellate Tribunal” means the Appellate Tribunal Inland Revenue \r\nestablished under section 130 of the Income Tax Ordinance, 2001 (XLIX of \r\n2001);] \r\n \r\n (2) “appropriate officer ” means an 12[officer of Inland Reve","quote_sha256":"b95bdee688d02b428533bb55e7289323c7e245c5cc83b1766139335d435736a2","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-13ea50c389833083f9d0","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22400,"character_end":22426,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22230,"character_end":22656,"quote":"t under section 165 of the Income Tax Ordinance, 2001; \r\n \r\n (1B) “Appellate Tribunal” means the Appellate Tribunal Inland Revenue \r\nestablished under section 130 of the Income Tax Ordinance, 2001 (XLIX of \r\n2001);] \r\n \r\n (2) “appropriate officer ” means an 12[officer of Inland Revenue] \r\nauthorised by the Board by notification in the official Gazette to perform certain \r\nfunctions under this Act; \r\n \r\n 13[(2A) “arrears”, ","quote_sha256":"52027c0e0e19b0366e94056b61764c1ebbba678ab5a7cbcaf344a2af226666b1","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-247f354db599984afe45","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22924,"character_end":22950,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22754,"character_end":23180,"quote":"is Act before that day but which has not yet \r\nbeen paid; ] \r\n \r\n 14[(3) “associates or associated persons” shall have the same meaning as \r\ndefined in section 85 of the Income Tax Ordinance, 2001(XLIX of 2001);] \r\n \r\n                                           \r\n9 The existing clause (1) and (1A) renumbered as clause (1A) and (1B), respectively by Finance Act,2025. \r\n10 The words “or is blocked” omitted by Finance Act, 202","quote_sha256":"033a51b6484a8b81bea35422d457671aedaf49b02f592d97a06859ea1d485ed3","reader_fragment":"p-21157-22895-fb191448b86f4a69","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-21157-22895-fb191448b86f4a69","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5a858f508514459db244","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act,2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":23104,"character_end":23120,"quote":"Finance Act,2025","quote_sha256":"b8a616c7a67b148290241c879fd3e998dffbbee257fd49aedd2beb0022803eac","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22934,"character_end":23350,"quote":" Ordinance, 2001(XLIX of 2001);] \r\n \r\n                                           \r\n9 The existing clause (1) and (1A) renumbered as clause (1A) and (1B), respectively by Finance Act,2025. \r\n10 The words “or is blocked” omitted by Finance Act, 2020. \r\n11 The word substituted by Finance Act, 2020. \r\n12 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was \r\nmade b","quote_sha256":"70618dcf0182f968fb46418bb78c3807fdfbc53a45703ff02a2c4053cda0b2a3","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7b2a259ca780b962c900","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":23164,"character_end":23181,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":22994,"character_end":23411,"quote":"                     \r\n9 The existing clause (1) and (1A) renumbered as clause (1A) and (1B), respectively by Finance Act,2025. \r\n10 The words “or is blocked” omitted by Finance Act, 2020. \r\n11 The word substituted by Finance Act, 2020. \r\n12 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinan","quote_sha256":"469e736479aafacc17fbd9356d680070b713cf1c56d6d455aec8d2bb9881acf3","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-755a0f441cb11f25544d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":23212,"character_end":23229,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":23042,"character_end":23459,"quote":" and (1A) renumbered as clause (1A) and (1B), respectively by Finance Act,2025. \r\n10 The words “or is blocked” omitted by Finance Act, 2020. \r\n11 The word substituted by Finance Act, 2020. \r\n12 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February \r\n6, 2010 pub","quote_sha256":"f262de620ffe1dfb602d6fdd3474768dca61c05827c64ccd358abaa403a59d0a","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-93176c6209bd128fb574","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector of Sales Tax” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":23236,"character_end":23297,"quote":"Substituted for “Collector of Sales Tax” by Finance Act, 2010","quote_sha256":"4d92dcafc722b8558af89d9b8189eb4d2b0fe3df94e7ffcda2e0eaff74ccb763","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":23066,"character_end":23527,"quote":"clause (1A) and (1B), respectively by Finance Act,2025. \r\n10 The words “or is blocked” omitted by Finance Act, 2020. \r\n11 The word substituted by Finance Act, 2020. \r\n12 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February \r\n6, 2010 published in the Gazette of Pakistan Extraordinar y part I at pages 23 ","quote_sha256":"f9683a87376e2c3cc0fcda6c46e69cb63bc278723eabb0d34a4b2bc547c02991","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-071a576b03093e99e32b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":23764,"character_end":23781,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":23594,"character_end":24011,"quote":"inance, 2009, promulgated as Ordinance No. XXII of 2009, published \r\nin the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n13 Clause (2A) substituted by Finance Act, 2008. Earlier it was inserted by Tax Laws (Amendments) Ordinance, \r\n1999. Originally it was inserted by Finance Act, 1991. \r\n14 Clause (3) substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 9   \r\n \r\n 15[(3A) “association of","quote_sha256":"76155b9740d7069ad56980ed03971f992beccd4068562e28fd3cddb6045e94eb","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-02f5870b3ae212786dbb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1991","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":23881,"character_end":23898,"quote":"Finance Act, 1991","quote_sha256":"3b4b10c4674ba5cc11bb8df7544f748b77885940f4ec77e156b839a592642883","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":23711,"character_end":24128,"quote":"at pages 229 to 259. \r\n13 Clause (2A) substituted by Finance Act, 2008. Earlier it was inserted by Tax Laws (Amendments) Ordinance, \r\n1999. Originally it was inserted by Finance Act, 1991. \r\n14 Clause (3) substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 9   \r\n \r\n 15[(3A) “association of persons” includes a firm, a Hindu undivided family, \r\nany artificial juridical person and anybody of persons formed ","quote_sha256":"5745904949c088b31184d389b159d89c560cc5d0bf33a5c9b03495a64249a96f","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-764ac44dfa679746cb2c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":23931,"character_end":23948,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":23761,"character_end":24178,"quote":"by Finance Act, 2008. Earlier it was inserted by Tax Laws (Amendments) Ordinance, \r\n1999. Originally it was inserted by Finance Act, 1991. \r\n14 Clause (3) substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 9   \r\n \r\n 15[(3A) “association of persons” includes a firm, a Hindu undivided family, \r\nany artificial juridical person and anybody of persons formed under a foreign law, \r\nbut does not include a comp","quote_sha256":"f74b7c3ca019c17f9e8a10afc08afa3cc7e09b4ccb6055de609018899d50c36f","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b1e7b7165fe80b744b5d","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":23952,"character_end":23971,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":23782,"character_end":24201,"quote":" Earlier it was inserted by Tax Laws (Amendments) Ordinance, \r\n1999. Originally it was inserted by Finance Act, 1991. \r\n14 Clause (3) substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 9   \r\n \r\n 15[(3A) “association of persons” includes a firm, a Hindu undivided family, \r\nany artificial juridical person and anybody of persons formed under a foreign law, \r\nbut does not include a company;] \r\n 16[(3AA) “bank","quote_sha256":"8375321e0039caa091ce0a56b9910a36fee888379ea22600897121e1069dc2e9","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-29e1fccb09d9aeca283e","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":24494,"character_end":24520,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":24324,"character_end":24750,"quote":"body \r\ncorporate which transacts the business of banking in Pakistan;] \r\n \r\n 17[(4) “Board” shall have the same meaning as defined under clause (8) \r\nof section 2 of the Income Tax Ordinance, 2001 (XLIX of 2001);] \r\n  \r\n18[“(4A) “Cargo Tracking System” means a digital system notified \r\nby the Board for electronic monitoring and tracking of goods transported within or \r\nacross the territory of Pakistan, for the purpose of t","quote_sha256":"4522a694b4618d087dbbfc0fb7d1dec1881f809b170a71f832a21ccec556ff68","reader_fragment":"p-22895-24611-04c9d1be55609c27","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-22895-24611-04c9d1be55609c27","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0935ef31e28236aa4389","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":25709,"character_end":25726,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":25539,"character_end":25956,"quote":" by or under the law of a country outside Pakistan \r\nrelating to incorporation of companies; \r\n \r\n                                           \r\n15 Clause (3A) inserted by Finance Act, 2008.  \r\n16 Clause (3A) re-numbered as (3AA). Earlier it was inserted by Finance Act, 2004. \r\n17 Clause (4) substituted by Finance Act, 2024. Earlier it was substituted by Finance Act, 2008.  \r\n18 Clause (4A) inserted by Finance Act, ","quote_sha256":"52620a5bb624e5f3d8e6d87322121ad4b0ae65224d6a08eeea42c41879a69620","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-827134201e9bc52d8255","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":25795,"character_end":25812,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":25625,"character_end":26042,"quote":"anies; \r\n \r\n                                           \r\n15 Clause (3A) inserted by Finance Act, 2008.  \r\n16 Clause (3A) re-numbered as (3AA). Earlier it was inserted by Finance Act, 2004. \r\n17 Clause (4) substituted by Finance Act, 2024. Earlier it was substituted by Finance Act, 2008.  \r\n18 Clause (4A) inserted by Finance Act, 2025. \r\n19 The existing clause (4A) and (4AA) renumbered as clause (4AA) and (4AAA), r","quote_sha256":"279d7fde4ce233033564168917010413553bfc1daea0c06441c42e7f3b854aea","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5052998bb73a63382f1e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":25845,"character_end":25862,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":25675,"character_end":26092,"quote":"     \r\n15 Clause (3A) inserted by Finance Act, 2008.  \r\n16 Clause (3A) re-numbered as (3AA). Earlier it was inserted by Finance Act, 2004. \r\n17 Clause (4) substituted by Finance Act, 2024. Earlier it was substituted by Finance Act, 2008.  \r\n18 Clause (4A) inserted by Finance Act, 2025. \r\n19 The existing clause (4A) and (4AA) renumbered as clause (4AA) and (4AAA), respectively by Finance Act,2025. Earlier Clause (4","quote_sha256":"b28325644cd4708635ca236d92e39c711c647ba264fd05cc6dad94ce0db01422","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e63cd84e44b53665a142","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":25894,"character_end":25911,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":25724,"character_end":26141,"quote":"08.  \r\n16 Clause (3A) re-numbered as (3AA). Earlier it was inserted by Finance Act, 2004. \r\n17 Clause (4) substituted by Finance Act, 2024. Earlier it was substituted by Finance Act, 2008.  \r\n18 Clause (4A) inserted by Finance Act, 2025. \r\n19 The existing clause (4A) and (4AA) renumbered as clause (4AA) and (4AAA), respectively by Finance Act,2025. Earlier Clause (4A) inserted by \r\nFinance Act, 2010 w.e.f. June 5,","quote_sha256":"b1bdffe6b69d7aa82c503fa0ea630a2d9e9878cb3444c18ade19244cf0c74859","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-549116dfc5baa049dbcc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":25943,"character_end":25960,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":25773,"character_end":26190,"quote":"er it was inserted by Finance Act, 2004. \r\n17 Clause (4) substituted by Finance Act, 2024. Earlier it was substituted by Finance Act, 2008.  \r\n18 Clause (4A) inserted by Finance Act, 2025. \r\n19 The existing clause (4A) and (4AA) renumbered as clause (4AA) and (4AAA), respectively by Finance Act,2025. Earlier Clause (4A) inserted by \r\nFinance Act, 2010 w.e.f. June 5, 2010The same amendment was made by Finance (Amen","quote_sha256":"cbde56ccb04c7e3abe056634b619645da9b94683621b0161502bd247aa72d087","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-efa03d253fb50ab43f3b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act,2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":26057,"character_end":26073,"quote":"Finance Act,2025","quote_sha256":"b8a616c7a67b148290241c879fd3e998dffbbee257fd49aedd2beb0022803eac","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":25887,"character_end":26303,"quote":"ted by Finance Act, 2008.  \r\n18 Clause (4A) inserted by Finance Act, 2025. \r\n19 The existing clause (4A) and (4AA) renumbered as clause (4AA) and (4AAA), respectively by Finance Act,2025. Earlier Clause (4A) inserted by \r\nFinance Act, 2010 w.e.f. June 5, 2010The same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. \r\nIII of 2010, dated February 6, 2010 published in the Gazet","quote_sha256":"d2518dfd24de20b38ac26f4ea73abbe9eb438ebdc1a6834317c00e4df1e1046b","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d5f8e1259247d14de6d4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":26109,"character_end":26126,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":25939,"character_end":26356,"quote":" by Finance Act, 2025. \r\n19 The existing clause (4A) and (4AA) renumbered as clause (4AA) and (4AAA), respectively by Finance Act,2025. Earlier Clause (4A) inserted by \r\nFinance Act, 2010 w.e.f. June 5, 2010The same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. \r\nIII of 2010, dated February 6, 2010 published in the Gazette of Pakistan Extraordinary part I at pages 23 to 53","quote_sha256":"211e00228f3456c0686ff652fa53511c3a399131e1bf820a9dbfbea2e60ba04e","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-95d41f694f5de03cbfee","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":26413,"character_end":26430,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-26387-28186-cebc9bafa2893d11","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-26387-28186-cebc9bafa2893d11","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":26243,"character_end":26660,"quote":"\r\nIII of 2010, dated February 6, 2010 published in the Gazette of Pakistan Extraordinary part I at pages 23 to 53 and this amendment was made \r\n20 Clause (5) inserted by Finance Act, 2010 w.e.f. June 5, 2010The same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated \r\nas Ordinance No. III of 2010, dated February 6, 2010 published in the Gazette of Pakistan Extraordinary part I at pages 23 to 53","quote_sha256":"d68c77700b815398d5350b5b94e66f7a25989e53074fce102de7ee40ffb432aa","reader_fragment":"p-24611-26387-68cc7c3a4b78d39e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-24611-26387-68cc7c3a4b78d39e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-52db63ba2f7972aebde4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":26890,"character_end":26907,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-26387-28186-cebc9bafa2893d11","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-26387-28186-cebc9bafa2893d11","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":26720,"character_end":27137,"quote":"rdinance, 2009, promulgat ed as Ordinance No. XXII of 2009, published in the Gazette of Pakistan \r\nExtraordinary Part I at pages 229 to 259. \r\n21 Clause (5A) inserted by Finance Act, 2006. Earlier clause (5A) was omitted by Finance Act, 2004. Earlier it was inserted by Tax Laws (Amendments) \r\nOrdinance, 1999. \r\n22 Clause (5AA) inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 10   \r\n \r\n (e) a trust, a co-","quote_sha256":"059e9d0297dcdb955c4f4c956889a34aba72718037b811ad00f6d02828f223cc","reader_fragment":"p-26387-28186-cebc9bafa2893d11","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-26387-28186-cebc9bafa2893d11","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c1cc5fd6cf98e11d8823","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":26944,"character_end":26961,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-26387-28186-cebc9bafa2893d11","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-26387-28186-cebc9bafa2893d11","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":26774,"character_end":27191,"quote":"2009, published in the Gazette of Pakistan \r\nExtraordinary Part I at pages 229 to 259. \r\n21 Clause (5A) inserted by Finance Act, 2006. Earlier clause (5A) was omitted by Finance Act, 2004. Earlier it was inserted by Tax Laws (Amendments) \r\nOrdinance, 1999. \r\n22 Clause (5AA) inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 10   \r\n \r\n (e) a trust, a co-operative society or a finance society or any other so","quote_sha256":"2718b86ae9e32c25819f82a487868175b740953caab09bd6d8ef9283c876ba7d","reader_fragment":"p-26387-28186-cebc9bafa2893d11","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-26387-28186-cebc9bafa2893d11","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8ef3f7c8aef77ab8a9a6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":27061,"character_end":27078,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-26387-28186-cebc9bafa2893d11","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-26387-28186-cebc9bafa2893d11","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":26891,"character_end":27308,"quote":"inance Act, 2006. Earlier clause (5A) was omitted by Finance Act, 2004. Earlier it was inserted by Tax Laws (Amendments) \r\nOrdinance, 1999. \r\n22 Clause (5AA) inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 10   \r\n \r\n (e) a trust, a co-operative society or a finance society or any other society \r\nestablished or constituted by or under any law for the time being in \r\nforce; or \r\n \r\n (f) a foreign associat","quote_sha256":"281a7f40e156b49f8d283aa20daa73224bb6ad5253b6229f68f5aa6dccc7f028","reader_fragment":"p-26387-28186-cebc9bafa2893d11","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-26387-28186-cebc9bafa2893d11","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aea2c742a1c6cc8bbf51","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":27082,"character_end":27101,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-26387-28186-cebc9bafa2893d11","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-26387-28186-cebc9bafa2893d11","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":26912,"character_end":27331,"quote":"lier clause (5A) was omitted by Finance Act, 2004. Earlier it was inserted by Tax Laws (Amendments) \r\nOrdinance, 1999. \r\n22 Clause (5AA) inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 10   \r\n \r\n (e) a trust, a co-operative society or a finance society or any other society \r\nestablished or constituted by or under any law for the time being in \r\nforce; or \r\n \r\n (f) a foreign association, whether incorporat","quote_sha256":"6adcc1376e535d4f3570b4387d7841d21e55e6c83acfb2685b8a2aa20d0e39ad","reader_fragment":"p-26387-28186-cebc9bafa2893d11","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-26387-28186-cebc9bafa2893d11","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bb3af422b5f807fa2df6","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":27446,"character_end":27471,"quote":"Income Tax Ordinance 2001","quote_sha256":"27ab3487e696d4e1b310d75919f4c8b46e563b96d8feb969c5d2fe09ccb9a4e1","reader_fragment":"p-26387-28186-cebc9bafa2893d11","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-26387-28186-cebc9bafa2893d11","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":27276,"character_end":27701,"quote":" or \r\n \r\n (f) a foreign association, whether incorporated or not, which the Board \r\nhas, by general  or special order, declared to be a company for the \r\npurposes of the Income Tax Ordinance 2001 (XLIX of 2001); \r\n \r\n23[(5AAA)] “computerized system ” means any comprehensive information \r\ntechnology system to be used by the Board or any other office as may be notified \r\nby the Board, for carrying out the purposes of this A","quote_sha256":"ffd0dd4f198be0e55670bbc3d97d66578fcf93620a0726554ede0e563d6950a0","reader_fragment":"p-26387-28186-cebc9bafa2893d11","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-26387-28186-cebc9bafa2893d11","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-139dfabdce59f83c9215","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":28495,"character_end":28512,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":28325,"character_end":28742,"quote":"ogram for analyzing and cross \r\nmatching of sales tax returns, also referred to as COMPUTERISED RISK-BASED \r\nEVALUATION of SALES TAX;] \r\n \r\n (6) “Customs Act ” means the Customs Act, 1969 (IV of 1969), and \r\nwhere appropriate all rules and notifications made under that Act; \r\n 27[(6A) “defaulter” means a person and, in the case of company or firm, \r\nevery director, or partner of the company, or as the case may be,","quote_sha256":"82c2f3613305bdd1ee0f9712935207455ee5570943d8209f9a6ab846e05fe354","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6214d54cf5354fc7f13d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":29063,"character_end":29080,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":28893,"character_end":29310,"quote":") “default surcharge ” means the default surcharge levied under \r\nsection 34;] \r\n \r\n                                           \r\n23 Clause (5AA) re-numbered as (5AAA) by Finance Act, 2008. Earlier it was inserted by Finance Act, 2006. \r\n24 Clause (5AB) substituted by Finance Act, 2019. \r\n25 Word “eight” substituted by Finance (Supplementary) Act, 2022.  \r\n26 Clause (5ABA) inserted by Finance Act, 2025. \r\n26 CREST ","quote_sha256":"9b37f9c702c638d43f68c93cc063b3e85d9922277408562c6c2283ccb4e7bb4e","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4402288f6c81ad4cfa39","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":29109,"character_end":29126,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":28939,"character_end":29356,"quote":"arge levied under \r\nsection 34;] \r\n \r\n                                           \r\n23 Clause (5AA) re-numbered as (5AAA) by Finance Act, 2008. Earlier it was inserted by Finance Act, 2006. \r\n24 Clause (5AB) substituted by Finance Act, 2019. \r\n25 Word “eight” substituted by Finance (Supplementary) Act, 2022.  \r\n26 Clause (5ABA) inserted by Finance Act, 2025. \r\n26 CREST 5AC inserted by Finance Act, 2013. \r\n27 Clause","quote_sha256":"1349b5f7019eeaf595e3f64320665cf2b604e6ed077e66a34f47682a8918ea94","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fe060bd6669c5a201efa","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":29161,"character_end":29178,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":28991,"character_end":29408,"quote":"                             \r\n23 Clause (5AA) re-numbered as (5AAA) by Finance Act, 2008. Earlier it was inserted by Finance Act, 2006. \r\n24 Clause (5AB) substituted by Finance Act, 2019. \r\n25 Word “eight” substituted by Finance (Supplementary) Act, 2022.  \r\n26 Clause (5ABA) inserted by Finance Act, 2025. \r\n26 CREST 5AC inserted by Finance Act, 2013. \r\n27 Clause (6A) inserted by Tax Laws (Amendments) Ordinance, 1","quote_sha256":"a4f4a2a18c653c7198562c0c89ab30cbc449c50227e550d5e6bfc748580a4ffa","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f647170babaa22a48c64","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":29280,"character_end":29297,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":29110,"character_end":29527,"quote":"inance Act, 2006. \r\n24 Clause (5AB) substituted by Finance Act, 2019. \r\n25 Word “eight” substituted by Finance (Supplementary) Act, 2022.  \r\n26 Clause (5ABA) inserted by Finance Act, 2025. \r\n26 CREST 5AC inserted by Finance Act, 2013. \r\n27 Clause (6A) inserted by Tax Laws (Amendments) Ordinance, 1999. \r\n9 Clause (6B) substituted by Finance Act, 2008. Earlier it was inserted by Finance Act, 2005. \r\nSales Tax Act, 1","quote_sha256":"4eae7dca6c894b487d2c7ab747a9d2cb993c99409c52660184a29a3ee19b1763","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-137f6447d9d72cfea175","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":29326,"character_end":29343,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":29156,"character_end":29573,"quote":"d by Finance Act, 2019. \r\n25 Word “eight” substituted by Finance (Supplementary) Act, 2022.  \r\n26 Clause (5ABA) inserted by Finance Act, 2025. \r\n26 CREST 5AC inserted by Finance Act, 2013. \r\n27 Clause (6A) inserted by Tax Laws (Amendments) Ordinance, 1999. \r\n9 Clause (6B) substituted by Finance Act, 2008. Earlier it was inserted by Finance Act, 2005. \r\nSales Tax Act, 1990 \r\n \r\n 11   \r\n \r\n (7) “distributor” means a","quote_sha256":"505ae3966f55dd9af0eaac133acb78cd7379959a4144fe43e64fdc8724fa1468","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d57b1d2db6456588042b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":29444,"character_end":29461,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":29274,"character_end":29691,"quote":"ed by Finance Act, 2025. \r\n26 CREST 5AC inserted by Finance Act, 2013. \r\n27 Clause (6A) inserted by Tax Laws (Amendments) Ordinance, 1999. \r\n9 Clause (6B) substituted by Finance Act, 2008. Earlier it was inserted by Finance Act, 2005. \r\nSales Tax Act, 1990 \r\n \r\n 11   \r\n \r\n (7) “distributor” means a person appointed by a manufacturer, importer \r\nor any other person for a specified area to purchase goods from him fo","quote_sha256":"85e805928599b066c41879a664e06001ad42dd73be9049a73f3db98ed4ab3cab","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-509cd9004b5c6e02b7de","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":29490,"character_end":29507,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":29320,"character_end":29737,"quote":"ed by Finance Act, 2013. \r\n27 Clause (6A) inserted by Tax Laws (Amendments) Ordinance, 1999. \r\n9 Clause (6B) substituted by Finance Act, 2008. Earlier it was inserted by Finance Act, 2005. \r\nSales Tax Act, 1990 \r\n \r\n 11   \r\n \r\n (7) “distributor” means a person appointed by a manufacturer, importer \r\nor any other person for a specified area to purchase goods from him for further \r\nsupply and includes a person who i","quote_sha256":"555a836dd6fd948bd654c96c1aa4e9e2f4f3822de68cd316cacf69affa81cb5e","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d28f0c0311aa9d0d01b7","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":29511,"character_end":29530,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":29341,"character_end":29760,"quote":"13. \r\n27 Clause (6A) inserted by Tax Laws (Amendments) Ordinance, 1999. \r\n9 Clause (6B) substituted by Finance Act, 2008. Earlier it was inserted by Finance Act, 2005. \r\nSales Tax Act, 1990 \r\n \r\n 11   \r\n \r\n (7) “distributor” means a person appointed by a manufacturer, importer \r\nor any other person for a specified area to purchase goods from him for further \r\nsupply and includes a person who in addition to being a d","quote_sha256":"fc32e50c8ac05fc56bc8b4358bbdbd650927b5d21b709496f2add9599fc936d6","reader_fragment":"p-28186-29910-2488d7ec07e67498","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-28186-29910-2488d7ec07e67498","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f2592c89728a4863958b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31542,"character_end":31559,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-29910-31659-d75f1bf40bed852c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-29910-31659-d75f1bf40bed852c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31372,"character_end":31789,"quote":"\n (11)  “exempt supply” means a supply which is exempt from tax under \r\nsection 13; \r\n \r\n                                           \r\n10 The words and figure inserted by Finance Act, 1998. \r\n11 The words and figure inserted by Tax Laws Amendment Ordinance, 2000, dated 24th May, 2000. \r\n12 Comma and words etc. “, sub-section (6) of section 26A” omitted by Finance Act, 2004. \r\n13 The expression “and section 26AA omi","quote_sha256":"82ed30851b72aa5f0551a2da45f12bef7ddfbd1003fc8e5573b37bd81dca795a","reader_fragment":"p-29910-31659-d75f1bf40bed852c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-29910-31659-d75f1bf40bed852c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7531fa64ecf2e649ee5b","source":"pk-code-9214c4c9c1cfd408","title":"Tax Laws Amendment Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31599,"character_end":31633,"quote":"Tax Laws Amendment Ordinance, 2000","quote_sha256":"62f2148d23802764e982bed1baf3a5e03ea2063c525b35013ae09e295ae6ae63","reader_fragment":"p-29910-31659-d75f1bf40bed852c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-29910-31659-d75f1bf40bed852c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31429,"character_end":31863,"quote":"om tax under \r\nsection 13; \r\n \r\n                                           \r\n10 The words and figure inserted by Finance Act, 1998. \r\n11 The words and figure inserted by Tax Laws Amendment Ordinance, 2000, dated 24th May, 2000. \r\n12 Comma and words etc. “, sub-section (6) of section 26A” omitted by Finance Act, 2004. \r\n13 The expression “and section 26AA omitted by Finance, Act, 2016. \r\n14 Substituted for “20th” by Finance Act, 19","quote_sha256":"2612b1cccd2b0ac1c3f8ef17ace26d5dbee0541fa80497d1f360d25f5210e30c","reader_fragment":"p-29910-31659-d75f1bf40bed852c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-29910-31659-d75f1bf40bed852c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0f7139d395ac4d4c7524","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31729,"character_end":31746,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31559,"character_end":31976,"quote":". \r\n11 The words and figure inserted by Tax Laws Amendment Ordinance, 2000, dated 24th May, 2000. \r\n12 Comma and words etc. “, sub-section (6) of section 26A” omitted by Finance Act, 2004. \r\n13 The expression “and section 26AA omitted by Finance, Act, 2016. \r\n14 Substituted for “20th” by Finance Act, 1998 \r\n15 Substituted for “Federal Government” by Finance Act, 2008 \r\n16 Expression inserted through Finance Act, 2","quote_sha256":"bbd536b5abb442ffb55fe3350f41f89fc719dbb4ec7981fb66da9b3c29c3fb83","reader_fragment":"p-29910-31659-d75f1bf40bed852c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-29910-31659-d75f1bf40bed852c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4497fcc9e471bcb8f4eb","source":"pk-code-9214c4c9c1cfd408","title":"Finance, Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31797,"character_end":31815,"quote":"Finance, Act, 2016","quote_sha256":"786ddbf6697ed2b70e3dcd3490a869714f25c63361929389bd382f197a31786b","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31627,"character_end":32045,"quote":", 2000, dated 24th May, 2000. \r\n12 Comma and words etc. “, sub-section (6) of section 26A” omitted by Finance Act, 2004. \r\n13 The expression “and section 26AA omitted by Finance, Act, 2016. \r\n14 Substituted for “20th” by Finance Act, 1998 \r\n15 Substituted for “Federal Government” by Finance Act, 2008 \r\n16 Expression inserted through Finance Act, 2016. \r\n17 Clause (9A) inserted by Finance Act, 2006. Earlier clause (","quote_sha256":"8796135dab0ddb8da05bad59c9409dd3a052d8a23fab159d5dbfb51fc93ca47b","reader_fragment":"p-29910-31659-d75f1bf40bed852c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-29910-31659-d75f1bf40bed852c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-39ea881276515090df86","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31848,"character_end":31865,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31678,"character_end":32095,"quote":"etc. “, sub-section (6) of section 26A” omitted by Finance Act, 2004. \r\n13 The expression “and section 26AA omitted by Finance, Act, 2016. \r\n14 Substituted for “20th” by Finance Act, 1998 \r\n15 Substituted for “Federal Government” by Finance Act, 2008 \r\n16 Expression inserted through Finance Act, 2016. \r\n17 Clause (9A) inserted by Finance Act, 2006. Earlier clause (9A) was omitted by Finance Act, 2004. Originally i","quote_sha256":"98b2397e8a8c312b6ec8622fe0000e253b48e01b09fef9bf4e97855c5110bcec","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f01b88f2b4e13c74da98","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Federal Government” by Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31871,"character_end":31928,"quote":"Substituted for “Federal Government” by Finance Act, 2008","quote_sha256":"e30c6fb3c4e65ff268a2b2fc7c744ea8c404a3ab3aa53b77556127875ea77ac3","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31701,"character_end":32158,"quote":" of section 26A” omitted by Finance Act, 2004. \r\n13 The expression “and section 26AA omitted by Finance, Act, 2016. \r\n14 Substituted for “20th” by Finance Act, 1998 \r\n15 Substituted for “Federal Government” by Finance Act, 2008 \r\n16 Expression inserted through Finance Act, 2016. \r\n17 Clause (9A) inserted by Finance Act, 2006. Earlier clause (9A) was omitted by Finance Act, 2004. Originally it was inserted b y Tax Laws \r\n(Amendments) Ordinance, 2001.  \r\n","quote_sha256":"bd57375d62cb7cc65d7ce746930c01822bd9aa1bfddc86d02987c69b777221cf","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4b9342170a175dc25bce","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31962,"character_end":31979,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31792,"character_end":32209,"quote":"d by Finance, Act, 2016. \r\n14 Substituted for “20th” by Finance Act, 1998 \r\n15 Substituted for “Federal Government” by Finance Act, 2008 \r\n16 Expression inserted through Finance Act, 2016. \r\n17 Clause (9A) inserted by Finance Act, 2006. Earlier clause (9A) was omitted by Finance Act, 2004. Originally it was inserted b y Tax Laws \r\n(Amendments) Ordinance, 2001.  \r\n18 Clause (9AA) omitted by Finance Act, 2004. Earli","quote_sha256":"444a4d65bcaee4c59ef9f5fa2b0bbddf604c70a221a25c8586e49e99deda89d0","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-43ab9296ee0190cc72a4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":32010,"character_end":32027,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31840,"character_end":32257,"quote":"0th” by Finance Act, 1998 \r\n15 Substituted for “Federal Government” by Finance Act, 2008 \r\n16 Expression inserted through Finance Act, 2016. \r\n17 Clause (9A) inserted by Finance Act, 2006. Earlier clause (9A) was omitted by Finance Act, 2004. Originally it was inserted b y Tax Laws \r\n(Amendments) Ordinance, 2001.  \r\n18 Clause (9AA) omitted by Finance Act, 2004. Earlier it was inserted by Sales Tax (Amendment) Ordi","quote_sha256":"ab9ad5b9ef0dfc84a64fd49b4b1d38b341701644d0ccb023d1da7b0358717882","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c7325da106ea5b5cd432","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":32064,"character_end":32081,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":31894,"character_end":32311,"quote":"l Government” by Finance Act, 2008 \r\n16 Expression inserted through Finance Act, 2016. \r\n17 Clause (9A) inserted by Finance Act, 2006. Earlier clause (9A) was omitted by Finance Act, 2004. Originally it was inserted b y Tax Laws \r\n(Amendments) Ordinance, 2001.  \r\n18 Clause (9AA) omitted by Finance Act, 2004. Earlier it was inserted by Sales Tax (Amendment) Ordinance, 2001, dated February 7, 2001. \r\n19 Clause (9B) ","quote_sha256":"0b839e5cb8ae6f74af591ff7074534fc60f179559546e91293e3d7a60c06b1c4","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3330d51a9d160f70ea74","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":32185,"character_end":32202,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":32015,"character_end":32432,"quote":"ce Act, 2006. Earlier clause (9A) was omitted by Finance Act, 2004. Originally it was inserted b y Tax Laws \r\n(Amendments) Ordinance, 2001.  \r\n18 Clause (9AA) omitted by Finance Act, 2004. Earlier it was inserted by Sales Tax (Amendment) Ordinance, 2001, dated February 7, 2001. \r\n19 Clause (9B) inserted by Finance Act, 2025 \r\n20 Clause (9C) inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 12   \r\n \r\n 21[(1","quote_sha256":"b95a722f4e19c8733e4d321e4e626810ad4b0fb5fd93d4235fe939ead2f894b1","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c71054dbd20545d9f2ec","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":32323,"character_end":32340,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":32153,"character_end":32570,"quote":".  \r\n18 Clause (9AA) omitted by Finance Act, 2004. Earlier it was inserted by Sales Tax (Amendment) Ordinance, 2001, dated February 7, 2001. \r\n19 Clause (9B) inserted by Finance Act, 2025 \r\n20 Clause (9C) inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 12   \r\n \r\n 21[(11A) “FBR Refund Settlement Company 22[10a] Limited” means the \r\ncompany with this name as incorporated under the 23[Companies Act, 2017 (X","quote_sha256":"e262fab896d1ce7ac552c4b264a35353ecff4a9b8371f5c54ba7cfbd20978465","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-93b58ba9bc45f4a841d8","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":32370,"character_end":32387,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":32200,"character_end":32617,"quote":"04. Earlier it was inserted by Sales Tax (Amendment) Ordinance, 2001, dated February 7, 2001. \r\n19 Clause (9B) inserted by Finance Act, 2025 \r\n20 Clause (9C) inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 12   \r\n \r\n 21[(11A) “FBR Refund Settlement Company 22[10a] Limited” means the \r\ncompany with this name as incorporated under the 23[Companies Act, 2017 (XIX \r\nof 2017)], for the purpose of settlement o","quote_sha256":"a28f7222db84b0ec530ba73fc14c45a3cc51fbe9844691d5d9ca86fba9d6192b","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6c8bff5f2e11bc8b6b0a","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":32390,"character_end":32409,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":32220,"character_end":32639,"quote":"nserted by Sales Tax (Amendment) Ordinance, 2001, dated February 7, 2001. \r\n19 Clause (9B) inserted by Finance Act, 2025 \r\n20 Clause (9C) inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 12   \r\n \r\n 21[(11A) “FBR Refund Settlement Company 22[10a] Limited” means the \r\ncompany with this name as incorporated under the 23[Companies Act, 2017 (XIX \r\nof 2017)], for the purpose of settlement of sales tax and income","quote_sha256":"94e398bb39a49163ceb12e1216f02a4f9c641d8010d77fba4a1b1d867611a352","reader_fragment":"p-31659-33449-9c1c308e22420e16","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-31659-33449-9c1c308e22420e16","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a5f57d19e681cc67af1d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":34560,"character_end":34577,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-33449-35186-667a43d6788fb1ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-33449-35186-667a43d6788fb1ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":34390,"character_end":34807,"quote":"      \r\n21 Existing clause re-numbered as clause (11B) and new clause (11A) inserted by Finance Supplementary (Second Amendment) Act, 2019 \r\n22 The word (Pvt) omitted by Finance Act, 2019. \r\n23 Words substituted vide Finance Act, 2019 \r\n24 Clause (11A) inserted by Finance Act, 2008. \r\n25 Expression omitted by Finance Act, 2023 \r\n26 New clause 12A inserted through Tax Laws (Amendment) Act, 2020 dated 30-3-2020. \r\n2","quote_sha256":"f4af0899eadfbd10fc841dbeb8316535661124b5d19c914b073d24ef55f2549a","reader_fragment":"p-33449-35186-667a43d6788fb1ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-33449-35186-667a43d6788fb1ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5922be0a40ebc5087abc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":34607,"character_end":34624,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-33449-35186-667a43d6788fb1ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-33449-35186-667a43d6788fb1ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":34437,"character_end":34854,"quote":"e (11B) and new clause (11A) inserted by Finance Supplementary (Second Amendment) Act, 2019 \r\n22 The word (Pvt) omitted by Finance Act, 2019. \r\n23 Words substituted vide Finance Act, 2019 \r\n24 Clause (11A) inserted by Finance Act, 2008. \r\n25 Expression omitted by Finance Act, 2023 \r\n26 New clause 12A inserted through Tax Laws (Amendment) Act, 2020 dated 30-3-2020. \r\n27 Word “lawfully” omitted by Finance Act, 2008 ","quote_sha256":"6d5e5486b2de7648f5acb01611ab9ad46c511a08c7761553eb268d7c9674d942","reader_fragment":"p-33449-35186-667a43d6788fb1ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-33449-35186-667a43d6788fb1ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2b9d06f5529f55a391d4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":34655,"character_end":34672,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-33449-35186-667a43d6788fb1ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-33449-35186-667a43d6788fb1ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":34485,"character_end":34902,"quote":" Supplementary (Second Amendment) Act, 2019 \r\n22 The word (Pvt) omitted by Finance Act, 2019. \r\n23 Words substituted vide Finance Act, 2019 \r\n24 Clause (11A) inserted by Finance Act, 2008. \r\n25 Expression omitted by Finance Act, 2023 \r\n26 New clause 12A inserted through Tax Laws (Amendment) Act, 2020 dated 30-3-2020. \r\n27 Word “lawfully” omitted by Finance Act, 2008 \r\nSales Tax Act, 1990 \r\n \r\n 13   \r\n \r\n \r\n 28[(14","quote_sha256":"5ce28b0523a203d3025053c0fe40370aa1d05c8db051535021e92819802c2dab","reader_fragment":"p-33449-35186-667a43d6788fb1ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-33449-35186-667a43d6788fb1ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cc16d54ad8d714018dbd","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":34701,"character_end":34718,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-33449-35186-667a43d6788fb1ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-33449-35186-667a43d6788fb1ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":34531,"character_end":34948,"quote":"22 The word (Pvt) omitted by Finance Act, 2019. \r\n23 Words substituted vide Finance Act, 2019 \r\n24 Clause (11A) inserted by Finance Act, 2008. \r\n25 Expression omitted by Finance Act, 2023 \r\n26 New clause 12A inserted through Tax Laws (Amendment) Act, 2020 dated 30-3-2020. \r\n27 Word “lawfully” omitted by Finance Act, 2008 \r\nSales Tax Act, 1990 \r\n \r\n 13   \r\n \r\n \r\n 28[(14) “input tax”, in relation to a registered per","quote_sha256":"8518eb12bf1536f2d78e114961d6af61ab5b0688cbed29c43093886de7b8619c","reader_fragment":"p-33449-35186-667a43d6788fb1ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-33449-35186-667a43d6788fb1ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7175382bcb8fdfa24f67","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":34836,"character_end":34853,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-33449-35186-667a43d6788fb1ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-33449-35186-667a43d6788fb1ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":34666,"character_end":35083,"quote":", 2008. \r\n25 Expression omitted by Finance Act, 2023 \r\n26 New clause 12A inserted through Tax Laws (Amendment) Act, 2020 dated 30-3-2020. \r\n27 Word “lawfully” omitted by Finance Act, 2008 \r\nSales Tax Act, 1990 \r\n \r\n 13   \r\n \r\n \r\n 28[(14) “input tax”, in relation to a registered person, means – \r\n  \r\n (a) tax levied under this Act on supply of goods to the person; \r\n \r\n (b) tax levied under this Act on the import o","quote_sha256":"4f2479ddad92f6da8a2219b3a0185769c8f44f8512389d0b52df15bf6945a0b5","reader_fragment":"p-33449-35186-667a43d6788fb1ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-33449-35186-667a43d6788fb1ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0b453b016f7bda3c5bc0","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":34856,"character_end":34875,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-33449-35186-667a43d6788fb1ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-33449-35186-667a43d6788fb1ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":34686,"character_end":35105,"quote":"ion omitted by Finance Act, 2023 \r\n26 New clause 12A inserted through Tax Laws (Amendment) Act, 2020 dated 30-3-2020. \r\n27 Word “lawfully” omitted by Finance Act, 2008 \r\nSales Tax Act, 1990 \r\n \r\n 13   \r\n \r\n \r\n 28[(14) “input tax”, in relation to a registered person, means – \r\n  \r\n (a) tax levied under this Act on supply of goods to the person; \r\n \r\n (b) tax levied under this Act on the import of goods by the person;","quote_sha256":"c2673d8a0df0207a9789ec801a5b4718025ec69cdc63665bafad67a548317777","reader_fragment":"p-33449-35186-667a43d6788fb1ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-33449-35186-667a43d6788fb1ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-494fc19a99703a1a79e4","source":"pk-code-9214c4c9c1cfd408","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":35196,"character_end":35220,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-35186-36935-b7ca195b0345e937","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-35186-36935-b7ca195b0345e937","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":35026,"character_end":35450,"quote":"rson; \r\n \r\n (b) tax levied under this Act on the import of goods by the person; \r\n \r\n (c) in relation to goods or services acquired by the person, tax levied \r\nunder the Federal Excise Act, 2005 in sales tax mode as a duty of \r\nexcise on the manufacture or production of the goods, or the \r\nrendering or providing of the services; 29[30 ] \r\n \r\n (d) 31[…….] 32[Provincial Sales Tax levied on services rendered or \r\nprovided t","quote_sha256":"ea42dc2d9bf65ec1374abdcf1cc4e705e6442d9717e793e4a601ec03d1aef1f5","reader_fragment":"p-33449-35186-667a43d6788fb1ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-33449-35186-667a43d6788fb1ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f59ca6002d954430322f","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":35678,"character_end":35697,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-35186-36935-b7ca195b0345e937","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-35186-36935-b7ca195b0345e937","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":35508,"character_end":35927,"quote":"he \r\nBoard through notification in the official Gazette subject to such \r\nconditions, restrictions and limitations as mentioned therein]; and] \r\n \r\n (e) levied under the Sales Tax Act, 1990 as adapted in the State of Azad \r\nJammu and Kashmir, on the supply of goods received by the person;] \r\n \r\n 34[(14A) the expression “ KIBOR” means Karachi Inter -Bank Offered Rate \r\nprevalent on the first day of each quarter of th","quote_sha256":"a1710e0f607c5d3973d4b4e5d419dc8e48c44099800919bb8e590b58055c4e3b","reader_fragment":"p-35186-36935-b7ca195b0345e937","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-35186-36935-b7ca195b0345e937","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bc4dee3576225fa96a44","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":36843,"character_end":36860,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-35186-36935-b7ca195b0345e937","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-35186-36935-b7ca195b0345e937","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":36673,"character_end":37090,"quote":"ludes any process incidental or ancillary to the completion of \r\na manufactured product; \r\n  \r\n                                           \r\n28 Clause (14) substituted by Finance Act, 2008. \r\n29 Word “and” added at the end of clause through Finance, Act, 2016. \r\n30 Word “and” omitted through Tax Laws (Amendment) Ordinance, 2016. \r\n31 Expression omitted through Finance, Act, 2016. \r\n32 Expression re-inserted through","quote_sha256":"1e6711b5f88b68fdc2b9da3ad157e6ee176e4f0e8d72437da98baca71bc61b2c","reader_fragment":"p-35186-36935-b7ca195b0345e937","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-35186-36935-b7ca195b0345e937","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ab0abbcee3f4b94b0973","source":"pk-code-9214c4c9c1cfd408","title":"Finance, Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":36913,"character_end":36931,"quote":"Finance, Act, 2016","quote_sha256":"786ddbf6697ed2b70e3dcd3490a869714f25c63361929389bd382f197a31786b","reader_fragment":"p-35186-36935-b7ca195b0345e937","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-35186-36935-b7ca195b0345e937","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":36743,"character_end":37161,"quote":"ufactured product; \r\n  \r\n                                           \r\n28 Clause (14) substituted by Finance Act, 2008. \r\n29 Word “and” added at the end of clause through Finance, Act, 2016. \r\n30 Word “and” omitted through Tax Laws (Amendment) Ordinance, 2016. \r\n31 Expression omitted through Finance, Act, 2016. \r\n32 Expression re-inserted through Tax Laws (Amendment) Ordinance, 2016 having affect from 01st day of Ju","quote_sha256":"b8fa3636a54f014fc28243432bb224f6a11f563e624f69b5d2a15e493a43d9c0","reader_fragment":"p-35186-36935-b7ca195b0345e937","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-35186-36935-b7ca195b0345e937","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-62a0a58c881d5d9ee8dd","source":"pk-code-9214c4c9c1cfd408","title":"Finance, Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":37035,"character_end":37053,"quote":"Finance, Act, 2016","quote_sha256":"786ddbf6697ed2b70e3dcd3490a869714f25c63361929389bd382f197a31786b","reader_fragment":"p-36935-38677-cf690d1832a5fb87","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-36935-38677-cf690d1832a5fb87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":36865,"character_end":37283,"quote":"9 Word “and” added at the end of clause through Finance, Act, 2016. \r\n30 Word “and” omitted through Tax Laws (Amendment) Ordinance, 2016. \r\n31 Expression omitted through Finance, Act, 2016. \r\n32 Expression re-inserted through Tax Laws (Amendment) Ordinance, 2016 having affect from 01st day of July, 2016.. \r\n33 Expression inserted by Finance Act, 2024. \r\n34 Clause (14A) inserted by Finance Act, 2009. \r\n35 Clause (15","quote_sha256":"c09d7124b6ae14fe8d86c26dee0a30c9d956eb31e38f7a517fccb499f4503f33","reader_fragment":"p-35186-36935-b7ca195b0345e937","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-35186-36935-b7ca195b0345e937","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1eca0f762328d0b29401","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":37200,"character_end":37217,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-36935-38677-cf690d1832a5fb87","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-36935-38677-cf690d1832a5fb87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":37030,"character_end":37447,"quote":"ough Finance, Act, 2016. \r\n32 Expression re-inserted through Tax Laws (Amendment) Ordinance, 2016 having affect from 01st day of July, 2016.. \r\n33 Expression inserted by Finance Act, 2024. \r\n34 Clause (14A) inserted by Finance Act, 2009. \r\n35 Clause (15) substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance (Amendment) Ordinanc e, 2010, \r\npromulgated as Ordinance No. III of 2","quote_sha256":"1b714f8a67921c34bd6796aa10427aed41d471493030165670b7ca1dc70a628d","reader_fragment":"p-36935-38677-cf690d1832a5fb87","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-36935-38677-cf690d1832a5fb87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-77768a523b97011228f8","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":37249,"character_end":37266,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-36935-38677-cf690d1832a5fb87","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-36935-38677-cf690d1832a5fb87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":37079,"character_end":37496,"quote":"ted through Tax Laws (Amendment) Ordinance, 2016 having affect from 01st day of July, 2016.. \r\n33 Expression inserted by Finance Act, 2024. \r\n34 Clause (14A) inserted by Finance Act, 2009. \r\n35 Clause (15) substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance (Amendment) Ordinanc e, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010 published in the Gaze","quote_sha256":"e118e8ae4dd3613e703ca7eb33c2f1483326031069a2708fc9792441669cb051","reader_fragment":"p-36935-38677-cf690d1832a5fb87","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-36935-38677-cf690d1832a5fb87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-09493cfc543751f95ecc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":37300,"character_end":37317,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-36935-38677-cf690d1832a5fb87","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-36935-38677-cf690d1832a5fb87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":37130,"character_end":37547,"quote":"ving affect from 01st day of July, 2016.. \r\n33 Expression inserted by Finance Act, 2024. \r\n34 Clause (14A) inserted by Finance Act, 2009. \r\n35 Clause (15) substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance (Amendment) Ordinanc e, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010 published in the Gazette of Pakistan Extraordinary part I at pages 23 to","quote_sha256":"16d6a106d1468dc1a284678644f81344baf6aa41e7fb272122ad11c038e841e5","reader_fragment":"p-36935-38677-cf690d1832a5fb87","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-36935-38677-cf690d1832a5fb87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c08f718a3a7658703398","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":37778,"character_end":37795,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-36935-38677-cf690d1832a5fb87","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-36935-38677-cf690d1832a5fb87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":37608,"character_end":38025,"quote":" Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, published in the Gazette \r\nof Pakistan Extraordinary Part I at pages 229 to 259. \r\n36 New clause inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 14   \r\n \r\n (b) process of printing, publishing, lithography and engraving; and \r\n \r\n (c) process and operations of assembling, mixing, cutting, diluting, \r\nbottling, packaging, repacking or preparatio","quote_sha256":"709d69f6374c1ccac464bc1ec90237bfe54e16ae3d35058812a9032d2eebadfc","reader_fragment":"p-36935-38677-cf690d1832a5fb87","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-36935-38677-cf690d1832a5fb87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-33ef0d50095294cc6853","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":37799,"character_end":37818,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-36935-38677-cf690d1832a5fb87","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-36935-38677-cf690d1832a5fb87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":37629,"character_end":38048,"quote":"mulgated as Ordinance No. XXII of 2009, published in the Gazette \r\nof Pakistan Extraordinary Part I at pages 229 to 259. \r\n36 New clause inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 14   \r\n \r\n (b) process of printing, publishing, lithography and engraving; and \r\n \r\n (c) process and operations of assembling, mixing, cutting, diluting, \r\nbottling, packaging, repacking or preparation of goods in any other","quote_sha256":"8cfc0697c8a220d57c46afeef884a1e5e6061135e9ef4df14aeb0dfbbf7c209a","reader_fragment":"p-36935-38677-cf690d1832a5fb87","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-36935-38677-cf690d1832a5fb87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1668f31d0e95e02b3951","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":39951,"character_end":39974,"quote":"Finance Ordinance, 2000","quote_sha256":"11cfa5b968468e4f86e03067ac91b4c662f86b0df67bd6094be3c72dbb234515","reader_fragment":"p-38677-40453-13f09594965b68f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-38677-40453-13f09594965b68f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":39781,"character_end":40204,"quote":"open market; \r\n \r\n 41[(20) “output tax”, in relation to a registered person, means –  \r\n                                           \r\n37 Substituted for the semi-colon by Finance Ordinance, 2000 \r\n38 Proviso inserted by Finance Ordinance, 2000. \r\n39 Clause (18) substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance (Amendment) Ordinanc e, 2010, \r\npromulgated as Ordinance No. III of 2","quote_sha256":"0e9943625b438ba4fc98970c4065235db106276e741e8c18221954d57530236f","reader_fragment":"p-38677-40453-13f09594965b68f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-38677-40453-13f09594965b68f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3c4c6503c4ee7d0153a3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":40000,"character_end":40023,"quote":"Finance Ordinance, 2000","quote_sha256":"11cfa5b968468e4f86e03067ac91b4c662f86b0df67bd6094be3c72dbb234515","reader_fragment":"p-38677-40453-13f09594965b68f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-38677-40453-13f09594965b68f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":39830,"character_end":40253,"quote":"ion to a registered person, means –  \r\n                                           \r\n37 Substituted for the semi-colon by Finance Ordinance, 2000 \r\n38 Proviso inserted by Finance Ordinance, 2000. \r\n39 Clause (18) substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance (Amendment) Ordinanc e, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010 published in the Gaze","quote_sha256":"817ec689d8f5e6747dbdf4b5835cf7b3682c38ccc155a8c8e239805c60411f16","reader_fragment":"p-38677-40453-13f09594965b68f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-38677-40453-13f09594965b68f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f8b2ec77bd4f1d8b587e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":40057,"character_end":40074,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-38677-40453-13f09594965b68f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-38677-40453-13f09594965b68f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":39887,"character_end":40304,"quote":"                         \r\n37 Substituted for the semi-colon by Finance Ordinance, 2000 \r\n38 Proviso inserted by Finance Ordinance, 2000. \r\n39 Clause (18) substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance (Amendment) Ordinanc e, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010 published in the Gazette of Pakistan Extraordinary part I at pages 23 to","quote_sha256":"b491b0e47a7fa7cc6706205a838d60fe19b0a8dfac097cb2d678c55c16cf31c2","reader_fragment":"p-38677-40453-13f09594965b68f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-38677-40453-13f09594965b68f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b02864bb3d7a109d2da6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":40540,"character_end":40557,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-40453-42216-2be0e20baaca1b50","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-40453-42216-2be0e20baaca1b50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":40370,"character_end":40787,"quote":"nance, 2009, promulgated as Ordinance No. XXII of 2009, published in the Gazette \r\nof Pakistan Extraordinary Part I at pages 229 to 259. \r\n40 Clause (18A) substituted by Finance Act, 2025. \r\n41 Clause (20) substituted by Finance Act, 2008. Earlier it was inserted by Finance Act, 2007.  \r\nSales Tax Act, 1990 \r\n \r\n 15   \r\n \r\n \r\n (a) tax levied under this Act on a supply of goods, made by the person; \r\n \r\n (b) tax le","quote_sha256":"b7eb25914ab1c3a3d2f18eaa18c5e01efd571645eca4168abe9a20c53e706f7a","reader_fragment":"p-38677-40453-13f09594965b68f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-38677-40453-13f09594965b68f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-48ac30d49db4cafbcacf","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":40591,"character_end":40608,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-40453-42216-2be0e20baaca1b50","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-40453-42216-2be0e20baaca1b50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":40421,"character_end":40838,"quote":"009, published in the Gazette \r\nof Pakistan Extraordinary Part I at pages 229 to 259. \r\n40 Clause (18A) substituted by Finance Act, 2025. \r\n41 Clause (20) substituted by Finance Act, 2008. Earlier it was inserted by Finance Act, 2007.  \r\nSales Tax Act, 1990 \r\n \r\n 15   \r\n \r\n \r\n (a) tax levied under this Act on a supply of goods, made by the person; \r\n \r\n (b) tax levied under the Federal Excise Act, 2005 in sales ta","quote_sha256":"160b592616e17afa1d3a567e151961c2b9f107b15a2e8f726d21cdd584451e73","reader_fragment":"p-38677-40453-13f09594965b68f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-38677-40453-13f09594965b68f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-21ef8d801734f992985d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":40637,"character_end":40654,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-40453-42216-2be0e20baaca1b50","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-40453-42216-2be0e20baaca1b50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":40467,"character_end":40884,"quote":"traordinary Part I at pages 229 to 259. \r\n40 Clause (18A) substituted by Finance Act, 2025. \r\n41 Clause (20) substituted by Finance Act, 2008. Earlier it was inserted by Finance Act, 2007.  \r\nSales Tax Act, 1990 \r\n \r\n 15   \r\n \r\n \r\n (a) tax levied under this Act on a supply of goods, made by the person; \r\n \r\n (b) tax levied under the Federal Excise Act, 2005 in sales tax mode as a \r\nduty of excise on the manufactur","quote_sha256":"bed83489f12fc4edef6df368c8740694c181f7b45744879a85d85895ba8f3f00","reader_fragment":"p-40453-42216-2be0e20baaca1b50","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-40453-42216-2be0e20baaca1b50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-731ab94df3494d2aeefd","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":40659,"character_end":40678,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-40453-42216-2be0e20baaca1b50","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-40453-42216-2be0e20baaca1b50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":40489,"character_end":40908,"quote":"pages 229 to 259. \r\n40 Clause (18A) substituted by Finance Act, 2025. \r\n41 Clause (20) substituted by Finance Act, 2008. Earlier it was inserted by Finance Act, 2007.  \r\nSales Tax Act, 1990 \r\n \r\n 15   \r\n \r\n \r\n (a) tax levied under this Act on a supply of goods, made by the person; \r\n \r\n (b) tax levied under the Federal Excise Act, 2005 in sales tax mode as a \r\nduty of excise on the manufacture or production of the g","quote_sha256":"b6513813735b63d69b40a78b76921965f33b592f3284b78e26bd7e87b640073c","reader_fragment":"p-40453-42216-2be0e20baaca1b50","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-40453-42216-2be0e20baaca1b50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f9e6a6e84de62c34f8db","source":"pk-code-9214c4c9c1cfd408","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":40802,"character_end":40826,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-40453-42216-2be0e20baaca1b50","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-40453-42216-2be0e20baaca1b50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":40632,"character_end":41056,"quote":"d by Finance Act, 2007.  \r\nSales Tax Act, 1990 \r\n \r\n 15   \r\n \r\n \r\n (a) tax levied under this Act on a supply of goods, made by the person; \r\n \r\n (b) tax levied under the Federal Excise Act, 2005 in sales tax mode as a \r\nduty of excise on the manufacture or production of the goods, or the \r\nrendering or providing of the services, by the person; \r\n \r\n 42[(c) sales tax levied on the services rendered or provided by the pers","quote_sha256":"f6a276e991b08fe400e2c908e1b1802e9112cce23e3d9183ad6578ce206fe8b6","reader_fragment":"p-40453-42216-2be0e20baaca1b50","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-40453-42216-2be0e20baaca1b50","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4830f76b8c0693881568","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":42412,"character_end":42429,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-42216-43994-5fe35d9c6168ab55","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-42216-43994-5fe35d9c6168ab55","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":42242,"character_end":42659,"quote":"cation in the official Gazette to be Provincial Sales Tax \r\nfor the purpose of input tax;] \r\n \r\n                                           \r\n42 Clause (c) substituted by Finance Act, 2020. \r\n43 Clause (20A) inserted by Finance Act, 2025. \r\n44 Clause (21) substituted by Finance Act, 2008. \r\n45 Clause (22A) inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 16   \r\n \r\n (23) “registered office” means the offic","quote_sha256":"d6b63a4c4efdb51cf68b73c0b88cfa761412d32fc8c2fd8c92a3d3820f207527","reader_fragment":"p-42216-43994-5fe35d9c6168ab55","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-42216-43994-5fe35d9c6168ab55","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-684514b2cf3748e34338","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":42461,"character_end":42478,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-42216-43994-5fe35d9c6168ab55","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-42216-43994-5fe35d9c6168ab55","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":42291,"character_end":42708,"quote":"ales Tax \r\nfor the purpose of input tax;] \r\n \r\n                                           \r\n42 Clause (c) substituted by Finance Act, 2020. \r\n43 Clause (20A) inserted by Finance Act, 2025. \r\n44 Clause (21) substituted by Finance Act, 2008. \r\n45 Clause (22A) inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 16   \r\n \r\n (23) “registered office” means the office or other place of business \r\nspecified by the r","quote_sha256":"99dac583b331243f3bfa411b530dae094a88d2a7a8a7d9d019908edbbbd0f41c","reader_fragment":"p-42216-43994-5fe35d9c6168ab55","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-42216-43994-5fe35d9c6168ab55","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-86ad060df96fcaaed95c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":42512,"character_end":42529,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-42216-43994-5fe35d9c6168ab55","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-42216-43994-5fe35d9c6168ab55","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":42342,"character_end":42759,"quote":"                                       \r\n42 Clause (c) substituted by Finance Act, 2020. \r\n43 Clause (20A) inserted by Finance Act, 2025. \r\n44 Clause (21) substituted by Finance Act, 2008. \r\n45 Clause (22A) inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 16   \r\n \r\n (23) “registered office” means the office or other place of business \r\nspecified by the registered person in the application made by him for","quote_sha256":"659f464233d46d82a71b41498879e8729477c182345c57986b399ecce00944fe","reader_fragment":"p-42216-43994-5fe35d9c6168ab55","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-42216-43994-5fe35d9c6168ab55","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-208ddf07ae00af935151","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":42561,"character_end":42578,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-42216-43994-5fe35d9c6168ab55","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-42216-43994-5fe35d9c6168ab55","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":42391,"character_end":42808,"quote":"e (c) substituted by Finance Act, 2020. \r\n43 Clause (20A) inserted by Finance Act, 2025. \r\n44 Clause (21) substituted by Finance Act, 2008. \r\n45 Clause (22A) inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 16   \r\n \r\n (23) “registered office” means the office or other place of business \r\nspecified by the registered person in the application made by him for registration \r\nunder this Act or through any sub","quote_sha256":"096556db7e520802366396914b77397ea84014676a39ae286d5ff3e3b30fefba","reader_fragment":"p-42216-43994-5fe35d9c6168ab55","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-42216-43994-5fe35d9c6168ab55","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-97d11b56768a2109d28b","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":42582,"character_end":42601,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-42216-43994-5fe35d9c6168ab55","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-42216-43994-5fe35d9c6168ab55","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":42412,"character_end":42831,"quote":"Finance Act, 2020. \r\n43 Clause (20A) inserted by Finance Act, 2025. \r\n44 Clause (21) substituted by Finance Act, 2008. \r\n45 Clause (22A) inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 16   \r\n \r\n (23) “registered office” means the office or other place of business \r\nspecified by the registered person in the application made by him for registration \r\nunder this Act or through any subsequent application to ","quote_sha256":"eb477b3436a9b96a3e23ee0fd2a28ba4bfc903845e7407ec1f3122555001c110","reader_fragment":"p-42216-43994-5fe35d9c6168ab55","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-42216-43994-5fe35d9c6168ab55","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ce8a634f27a5583af402","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45102,"character_end":45125,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":44932,"character_end":45355,"quote":" as Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of P akistan \r\nExtraordinary part I at pages 229 to 259. \r\n47 Clause (25) substituted by Finance Ordinance, 2002. \r\n48 Words “shall remain liable to further tax under sub-section (1A) of section 3 and” omitted by Finance Act, 2004. \r\n49 Clause (26) omitted by Finance Ordinance, 2002. \r\n50 The expression inserted vide Finance Act, 2019. \r\n51","quote_sha256":"69a9d3f0815c4e6c2eced095d471b1b5e89d57ae672d66dc9705ccf81696b809","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-26c188b978a8405cbd9e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45226,"character_end":45243,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45056,"character_end":45473,"quote":"s 229 to 259. \r\n47 Clause (25) substituted by Finance Ordinance, 2002. \r\n48 Words “shall remain liable to further tax under sub-section (1A) of section 3 and” omitted by Finance Act, 2004. \r\n49 Clause (26) omitted by Finance Ordinance, 2002. \r\n50 The expression inserted vide Finance Act, 2019. \r\n51 Words “or the importer” omitted by Finance Act, 2005. Earlier these were inserted by Finance Act, 2003. \r\n52 Words an","quote_sha256":"2fea58c1ff8a6d023ce0142c4925386cd686646833b3d59921adbca0e4e6c9ec","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-85797dbe177b64962449","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45273,"character_end":45296,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45103,"character_end":45526,"quote":"inance Ordinance, 2002. \r\n48 Words “shall remain liable to further tax under sub-section (1A) of section 3 and” omitted by Finance Act, 2004. \r\n49 Clause (26) omitted by Finance Ordinance, 2002. \r\n50 The expression inserted vide Finance Act, 2019. \r\n51 Words “or the importer” omitted by Finance Act, 2005. Earlier these were inserted by Finance Act, 2003. \r\n52 Words and comma inserted by Finance Act, 2007. \r\n53 Words “an","quote_sha256":"4864545ad4cb368369b782879d6ed943b33843e856204c7e32f54593e4646f4d","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d3ddf52763df5fbc2776","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45332,"character_end":45349,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45162,"character_end":45579,"quote":"further tax under sub-section (1A) of section 3 and” omitted by Finance Act, 2004. \r\n49 Clause (26) omitted by Finance Ordinance, 2002. \r\n50 The expression inserted vide Finance Act, 2019. \r\n51 Words “or the importer” omitted by Finance Act, 2005. Earlier these were inserted by Finance Act, 2003. \r\n52 Words and comma inserted by Finance Act, 2007. \r\n53 Words “and octroi” omitted by Finance Act, 1998. \r\n54 for the ","quote_sha256":"a4f6ecaadd06f403ab63c5795ce3d96f8b40218fdbf691b8cc363efd6906352c","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-63711cc3115598b9a0c3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45391,"character_end":45408,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45221,"character_end":45638,"quote":"d by Finance Act, 2004. \r\n49 Clause (26) omitted by Finance Ordinance, 2002. \r\n50 The expression inserted vide Finance Act, 2019. \r\n51 Words “or the importer” omitted by Finance Act, 2005. Earlier these were inserted by Finance Act, 2003. \r\n52 Words and comma inserted by Finance Act, 2007. \r\n53 Words “and octroi” omitted by Finance Act, 1998. \r\n54 for the words “should be”, the word “is” substituted by Finance Act","quote_sha256":"5373e7060f84f8fc54cafee94b70b3bb6ae527957d1c7ec11ceec3df4483043f","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d3f7d91f7935405c2c64","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45441,"character_end":45458,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45271,"character_end":45688,"quote":"y Finance Ordinance, 2002. \r\n50 The expression inserted vide Finance Act, 2019. \r\n51 Words “or the importer” omitted by Finance Act, 2005. Earlier these were inserted by Finance Act, 2003. \r\n52 Words and comma inserted by Finance Act, 2007. \r\n53 Words “and octroi” omitted by Finance Act, 1998. \r\n54 for the words “should be”, the word “is” substituted by Finance Act,2025; \r\n55 The “semicolon” has been substituted b","quote_sha256":"be4ca160eeaae5d4f026cbc26169b9d560ba8a2c2dc1081d5346a4b0edd9f9e9","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d71a3e53d443228da6c4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45493,"character_end":45510,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45323,"character_end":45740,"quote":"ted vide Finance Act, 2019. \r\n51 Words “or the importer” omitted by Finance Act, 2005. Earlier these were inserted by Finance Act, 2003. \r\n52 Words and comma inserted by Finance Act, 2007. \r\n53 Words “and octroi” omitted by Finance Act, 1998. \r\n54 for the words “should be”, the word “is” substituted by Finance Act,2025; \r\n55 The “semicolon” has been substituted by” colon” in Finance Act, 2014 \r\n56 Inserted by Fina","quote_sha256":"d1add513dcb9e7e6da5cbbe2bc9a6263e7f9568b705b518902cece85d6ea9c87","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3ac42a6fc8dd620b144a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45547,"character_end":45564,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45377,"character_end":45794,"quote":"r” omitted by Finance Act, 2005. Earlier these were inserted by Finance Act, 2003. \r\n52 Words and comma inserted by Finance Act, 2007. \r\n53 Words “and octroi” omitted by Finance Act, 1998. \r\n54 for the words “should be”, the word “is” substituted by Finance Act,2025; \r\n55 The “semicolon” has been substituted by” colon” in Finance Act, 2014 \r\n56 Inserted by Finance Act 2014. \r\n57 For Full stop at the end a colon is","quote_sha256":"2435249cbf4c5e2b8c0aca56b95f20b60281a14434e22c1fa5841dda22913dc5","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-975413c0a544aa0787f8","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act,2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45627,"character_end":45643,"quote":"Finance Act,2025","quote_sha256":"b8a616c7a67b148290241c879fd3e998dffbbee257fd49aedd2beb0022803eac","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45457,"character_end":45873,"quote":"3. \r\n52 Words and comma inserted by Finance Act, 2007. \r\n53 Words “and octroi” omitted by Finance Act, 1998. \r\n54 for the words “should be”, the word “is” substituted by Finance Act,2025; \r\n55 The “semicolon” has been substituted by” colon” in Finance Act, 2014 \r\n56 Inserted by Finance Act 2014. \r\n57 For Full stop at the end a colon is substituted and new provisos are added by Finance Act, 2025.  \r\nSales Tax Act,","quote_sha256":"453e863568581867511ebc1a094c7c4c39cb57c511250ce3b539a6b2c4966cc9","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0b323b2b7a75fd3e2ab7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45701,"character_end":45718,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45531,"character_end":45948,"quote":"roi” omitted by Finance Act, 1998. \r\n54 for the words “should be”, the word “is” substituted by Finance Act,2025; \r\n55 The “semicolon” has been substituted by” colon” in Finance Act, 2014 \r\n56 Inserted by Finance Act 2014. \r\n57 For Full stop at the end a colon is substituted and new provisos are added by Finance Act, 2025.  \r\nSales Tax Act, 1990 \r\n \r\n 17   \r\n \r\n Provided further also that, in case of imported good","quote_sha256":"556cda32985be3060df9437c1d15101af306401437f041f0563230e7be2680cc","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2183fef76dd7d61eab10","source":"pk-code-9214c4c9c1cfd408","title":"Inserted by Finance Act 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45724,"character_end":45752,"quote":"Inserted by Finance Act 2014","quote_sha256":"b314f848fc10ecd8d576045d2691f57d438b7edb3a57816cb51083868c4b1e41","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45554,"character_end":45982,"quote":" Act, 1998. \r\n54 for the words “should be”, the word “is” substituted by Finance Act,2025; \r\n55 The “semicolon” has been substituted by” colon” in Finance Act, 2014 \r\n56 Inserted by Finance Act 2014. \r\n57 For Full stop at the end a colon is substituted and new provisos are added by Finance Act, 2025.  \r\nSales Tax Act, 1990 \r\n \r\n 17   \r\n \r\n Provided further also that, in case of imported goods specified in the Third \r\nSchedul","quote_sha256":"2254cd078103ceefa5efad556bc2cdf62cd18a7e2f32fe985935dba169400064","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-83056dc4b927bf9291f6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45837,"character_end":45854,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-45756-47520-968c889355d1531e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-45756-47520-968c889355d1531e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45667,"character_end":46084,"quote":"as been substituted by” colon” in Finance Act, 2014 \r\n56 Inserted by Finance Act 2014. \r\n57 For Full stop at the end a colon is substituted and new provisos are added by Finance Act, 2025.  \r\nSales Tax Act, 1990 \r\n \r\n 17   \r\n \r\n Provided further also that, in case of imported goods specified in the Third \r\nSchedule, the retail price shall not be less than one hundred thirty percent  of the \r\nvalue determined under","quote_sha256":"dddd30bf5b5d4c5b2b0db7d006513e3c471015d5a8fb9b82e00a51dc0d52f527","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e17d9f810247d4fbedc2","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45859,"character_end":45878,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-45756-47520-968c889355d1531e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-45756-47520-968c889355d1531e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45689,"character_end":46108,"quote":"” colon” in Finance Act, 2014 \r\n56 Inserted by Finance Act 2014. \r\n57 For Full stop at the end a colon is substituted and new provisos are added by Finance Act, 2025.  \r\nSales Tax Act, 1990 \r\n \r\n 17   \r\n \r\n Provided further also that, in case of imported goods specified in the Third \r\nSchedule, the retail price shall not be less than one hundred thirty percent  of the \r\nvalue determined under section 25 of the Custo","quote_sha256":"ee1d2e58c2a58db1c08125b5ffdf91aefd83bbf84fee677fd883234ed2ac19c2","reader_fragment":"p-43994-45756-d5be13e3e4dd3919","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-43994-45756-d5be13e3e4dd3919","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a4f2474890f208dc7a48","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":46103,"character_end":46120,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-45756-47520-968c889355d1531e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-45756-47520-968c889355d1531e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":45933,"character_end":46350,"quote":"f imported goods specified in the Third \r\nSchedule, the retail price shall not be less than one hundred thirty percent  of the \r\nvalue determined under section 25 of the Customs Act, 1969 (IV of 1969), \r\nincluding the amount of customs duties and federal excise duty levied thereon. \r\n \r\n (28) “retailer” means a person 58[***] supplying goods to general public \r\nfor the purpose of consumption 59[:]. \r\n \r\n 60[Provid","quote_sha256":"7cfb0ed00723d82739ce10338de5367261d971acf0f5c133efd4f67e5009cc22","reader_fragment":"p-45756-47520-968c889355d1531e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-45756-47520-968c889355d1531e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d8709f6b80ce4a46c75f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":47715,"character_end":47732,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":47545,"character_end":47962,"quote":" means an audit conducted under section 32A;] \r\n \r\n                                           \r\n58 Words “not being a manufacturer or producer or an importer” omitted by Finance Act, 2003, after omission the commas become superfluous. Earlier \r\ncommas and words were inserted by Finance Act, 1998. \r\n59 Substituted for the semi-colon by Finance Act, 2003. \r\n60 Proviso inserted by Finance Act, 2003. \r\n61 The comma, w","quote_sha256":"f2e352dbb42bc64e5b13648535df5f907eee7670a0e287a853c2dc062ad2c027","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1d3f9586a64559ac822e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":47824,"character_end":47841,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":47654,"character_end":48071,"quote":" being a manufacturer or producer or an importer” omitted by Finance Act, 2003, after omission the commas become superfluous. Earlier \r\ncommas and words were inserted by Finance Act, 1998. \r\n59 Substituted for the semi-colon by Finance Act, 2003. \r\n60 Proviso inserted by Finance Act, 2003. \r\n61 The comma, words and figures “, and his total turnover per annum shall be taken into account for the purposes of registra","quote_sha256":"d0082c44e1fc57bcdae5dde7712b6b300ce1798539395137b97af504b9737667","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1c89d9e904e829f14b68","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":47882,"character_end":47899,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":47712,"character_end":48129,"quote":"by Finance Act, 2003, after omission the commas become superfluous. Earlier \r\ncommas and words were inserted by Finance Act, 1998. \r\n59 Substituted for the semi-colon by Finance Act, 2003. \r\n60 Proviso inserted by Finance Act, 2003. \r\n61 The comma, words and figures “, and his total turnover per annum shall be taken into account for the purposes of registration  under section 14” \r\nomitted by Finance Act, 2015. \r\n","quote_sha256":"ffa4453d3d8db72e8858651a7f095afeac640c4783b819eb574c51771c0d0579","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-13b74600369f0faca00f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":47926,"character_end":47943,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":47756,"character_end":48173,"quote":"mas become superfluous. Earlier \r\ncommas and words were inserted by Finance Act, 1998. \r\n59 Substituted for the semi-colon by Finance Act, 2003. \r\n60 Proviso inserted by Finance Act, 2003. \r\n61 The comma, words and figures “, and his total turnover per annum shall be taken into account for the purposes of registration  under section 14” \r\nomitted by Finance Act, 2015. \r\n62 Clause (28A) omitted by Finance Act, 2008","quote_sha256":"a30e0f21cccc971758d6e80f025fe98c0ec054c5fb2278529b54314b06c0d735","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-87ff18af930970b04d2b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48108,"character_end":48125,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":47938,"character_end":48355,"quote":" 2003. \r\n61 The comma, words and figures “, and his total turnover per annum shall be taken into account for the purposes of registration  under section 14” \r\nomitted by Finance Act, 2015. \r\n62 Clause (28A) omitted by Finance Act, 2008. Earlier it was inserted by Finance Act, 1997. \r\n63 Clause (29A) inserted by Finance Act, 2008.   \r\n64 Words inserted by Finance Act, 2022. \r\n65 Clause (29A) renumbered as (29AA) by","quote_sha256":"5c2edee65e293fc0a601a8531c238f0966e50a3c5a2396e0c28281e2a7410b02","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0745fd032c3b797ee6b7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48156,"character_end":48173,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":47986,"character_end":48403,"quote":"his total turnover per annum shall be taken into account for the purposes of registration  under section 14” \r\nomitted by Finance Act, 2015. \r\n62 Clause (28A) omitted by Finance Act, 2008. Earlier it was inserted by Finance Act, 1997. \r\n63 Clause (29A) inserted by Finance Act, 2008.   \r\n64 Words inserted by Finance Act, 2022. \r\n65 Clause (29A) renumbered as (29AA) by Finance Act, 2008. Earlier it was inserted by F","quote_sha256":"678f8739490716ba6f8ad0bbd99f333bd56d4e1588e2972e3158395f2e2c4dff","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fefc1a6d4debfeb7bd4c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48202,"character_end":48219,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48032,"character_end":48449,"quote":"to account for the purposes of registration  under section 14” \r\nomitted by Finance Act, 2015. \r\n62 Clause (28A) omitted by Finance Act, 2008. Earlier it was inserted by Finance Act, 1997. \r\n63 Clause (29A) inserted by Finance Act, 2008.   \r\n64 Words inserted by Finance Act, 2022. \r\n65 Clause (29A) renumbered as (29AA) by Finance Act, 2008. Earlier it was inserted by Finance Act, 2006. \r\n66 Substituted for “resemb","quote_sha256":"dfd31aeb90cb05003e33e9bfa0820b89730d7c50304738b078adc64e5500f960","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c3ebbcd53b36f8de1940","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48251,"character_end":48268,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48081,"character_end":48498,"quote":"r section 14” \r\nomitted by Finance Act, 2015. \r\n62 Clause (28A) omitted by Finance Act, 2008. Earlier it was inserted by Finance Act, 1997. \r\n63 Clause (29A) inserted by Finance Act, 2008.   \r\n64 Words inserted by Finance Act, 2022. \r\n65 Clause (29A) renumbered as (29AA) by Finance Act, 2008. Earlier it was inserted by Finance Act, 2006. \r\n66 Substituted for “resemble” by Finance Act, 2008. \r\n67 Clause (31A) inser","quote_sha256":"5407b2b4da4c0311daab2bfbe36240251bee794ed83ab1c4ba5f4c3d4359ab8d","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-02e91ebee831db14d07d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48295,"character_end":48312,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48125,"character_end":48542,"quote":". \r\n62 Clause (28A) omitted by Finance Act, 2008. Earlier it was inserted by Finance Act, 1997. \r\n63 Clause (29A) inserted by Finance Act, 2008.   \r\n64 Words inserted by Finance Act, 2022. \r\n65 Clause (29A) renumbered as (29AA) by Finance Act, 2008. Earlier it was inserted by Finance Act, 2006. \r\n66 Substituted for “resemble” by Finance Act, 2008. \r\n67 Clause (31A) inserted by Finance Act, 1998. \r\nSales Tax Act, 1","quote_sha256":"9dbee3e1e36a9c1cdd4177526dba9756fbd5e1165be0ad5e499001110c2ab1cb","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ca88048d840e72a01095","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48356,"character_end":48373,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48186,"character_end":48603,"quote":"was inserted by Finance Act, 1997. \r\n63 Clause (29A) inserted by Finance Act, 2008.   \r\n64 Words inserted by Finance Act, 2022. \r\n65 Clause (29A) renumbered as (29AA) by Finance Act, 2008. Earlier it was inserted by Finance Act, 2006. \r\n66 Substituted for “resemble” by Finance Act, 2008. \r\n67 Clause (31A) inserted by Finance Act, 1998. \r\nSales Tax Act, 1990 \r\n \r\n 18   \r\n \r\n (32) “Special Judge” means the Special J","quote_sha256":"633e0ff97ebb1e1a99b77c8eea4f8fa3fef0f7b2dec732b7c3fd1bad3e3ebd53","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2251721974259d5c01ec","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48402,"character_end":48419,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48232,"character_end":48649,"quote":" (29A) inserted by Finance Act, 2008.   \r\n64 Words inserted by Finance Act, 2022. \r\n65 Clause (29A) renumbered as (29AA) by Finance Act, 2008. Earlier it was inserted by Finance Act, 2006. \r\n66 Substituted for “resemble” by Finance Act, 2008. \r\n67 Clause (31A) inserted by Finance Act, 1998. \r\nSales Tax Act, 1990 \r\n \r\n 18   \r\n \r\n (32) “Special Judge” means the Special Judge appointed under Section \r\n68[37C of the a","quote_sha256":"580a78554b497d174c2006e844e8d6a82b0321318ee55adbda91b39e1f919b09","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-26df7c4e3d2a4b1b4450","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48456,"character_end":48473,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48286,"character_end":48703,"quote":"erted by Finance Act, 2022. \r\n65 Clause (29A) renumbered as (29AA) by Finance Act, 2008. Earlier it was inserted by Finance Act, 2006. \r\n66 Substituted for “resemble” by Finance Act, 2008. \r\n67 Clause (31A) inserted by Finance Act, 1998. \r\nSales Tax Act, 1990 \r\n \r\n 18   \r\n \r\n (32) “Special Judge” means the Special Judge appointed under Section \r\n68[37C of the act until such appointment is made by the Special Judge","quote_sha256":"644539eeb424e7c82bd4985c8046297833b6003249969928567355aa5fd09d1f","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dbd957d9f82d541a7933","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48505,"character_end":48522,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48335,"character_end":48752,"quote":"umbered as (29AA) by Finance Act, 2008. Earlier it was inserted by Finance Act, 2006. \r\n66 Substituted for “resemble” by Finance Act, 2008. \r\n67 Clause (31A) inserted by Finance Act, 1998. \r\nSales Tax Act, 1990 \r\n \r\n 18   \r\n \r\n (32) “Special Judge” means the Special Judge appointed under Section \r\n68[37C of the act until such appointment is made by the Special Judge appointed \r\nunder section] 185 of the Customs Ac","quote_sha256":"8273bdd549745efd05a5db24bd711fe04a9bf208e30ecd8c9e70e7eb5dfdd5b0","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-43ed116aa25280c7a117","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48526,"character_end":48545,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":48356,"character_end":48775,"quote":"Finance Act, 2008. Earlier it was inserted by Finance Act, 2006. \r\n66 Substituted for “resemble” by Finance Act, 2008. \r\n67 Clause (31A) inserted by Finance Act, 1998. \r\nSales Tax Act, 1990 \r\n \r\n 18   \r\n \r\n (32) “Special Judge” means the Special Judge appointed under Section \r\n68[37C of the act until such appointment is made by the Special Judge appointed \r\nunder section] 185 of the Customs Act; \r\n \r\n 69[(33) “suppl","quote_sha256":"7c352b7add8661cd3235f7ebdb760b5406821e68b6cfac1be3e7a597c1eb095a","reader_fragment":"p-47520-49294-214de0527d1f8d7a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-47520-49294-214de0527d1f8d7a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b5ba628e7614bef2e650","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50270,"character_end":50287,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50100,"character_end":50517,"quote":"ncludes – – \r\n \r\n (a) an activity carried on in the form of a business, trade or manufacture; \r\n \r\n                                           \r\n68 Words etc. inserted by Finance Act, 2010 w.e.f. June 5, 2010. \r\n69 Clause (33) substituted by Finance Act, 2008. \r\n70 Word “and” omitted by Finance Act, 2015. \r\n71 Semi-colon and word “and” substituted for colon by Finance Act, 2015. Semi-colon and word “and” substitute","quote_sha256":"4edd1ae7be51ef977e77affd912347a070d13b26c28369d2978cc6235f521d7d","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-13e89c91ab1d6758dca9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50341,"character_end":50358,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50171,"character_end":50588,"quote":" trade or manufacture; \r\n \r\n                                           \r\n68 Words etc. inserted by Finance Act, 2010 w.e.f. June 5, 2010. \r\n69 Clause (33) substituted by Finance Act, 2008. \r\n70 Word “and” omitted by Finance Act, 2015. \r\n71 Semi-colon and word “and” substituted for colon by Finance Act, 2015. Semi-colon and word “and” substituted for colon by Finance Act, 2015.  \r\n72 Word “and” omitted by Finance A","quote_sha256":"e9027e94d0e9af2ceaa0ea0eb39200c18a7f49a902f84f80e960e799a277d6d1","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e5a11624ef86e5e2ffd6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50387,"character_end":50404,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50217,"character_end":50634,"quote":"                         \r\n68 Words etc. inserted by Finance Act, 2010 w.e.f. June 5, 2010. \r\n69 Clause (33) substituted by Finance Act, 2008. \r\n70 Word “and” omitted by Finance Act, 2015. \r\n71 Semi-colon and word “and” substituted for colon by Finance Act, 2015. Semi-colon and word “and” substituted for colon by Finance Act, 2015.  \r\n72 Word “and” omitted by Finance Act, 2022. \r\n73 Clause (d) added by Finance Act","quote_sha256":"a38f255159d267d94bb026a6ff8d9d08d2df7c6dc27bc7718c0a97019e174791","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0c6d501f18aba81d9a0e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50462,"character_end":50479,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50292,"character_end":50709,"quote":"f. June 5, 2010. \r\n69 Clause (33) substituted by Finance Act, 2008. \r\n70 Word “and” omitted by Finance Act, 2015. \r\n71 Semi-colon and word “and” substituted for colon by Finance Act, 2015. Semi-colon and word “and” substituted for colon by Finance Act, 2015.  \r\n72 Word “and” omitted by Finance Act, 2022. \r\n73 Clause (d) added by Finance Act, 2015. \r\n74 Semi colon and the word “and” substituted by Finance Act, 2022","quote_sha256":"2c3be785a6ea542ce9dbb6727401f6b9f73e766198aa84ea054d81b03b49328d","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-03fb5c609622a05a90d6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50532,"character_end":50549,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50362,"character_end":50779,"quote":"70 Word “and” omitted by Finance Act, 2015. \r\n71 Semi-colon and word “and” substituted for colon by Finance Act, 2015. Semi-colon and word “and” substituted for colon by Finance Act, 2015.  \r\n72 Word “and” omitted by Finance Act, 2022. \r\n73 Clause (d) added by Finance Act, 2015. \r\n74 Semi colon and the word “and” substituted by Finance Act, 2022. \r\n75 Sub-clause (e) omitted by Finance Act, 2023 \r\n76 The words “Fed","quote_sha256":"618187b84a44ddd08f9a99315188d62dffac2927a74f410fbb6a72d36be6d227","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7fb6df03cbbe1ecbadbb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50579,"character_end":50596,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50409,"character_end":50826,"quote":"1 Semi-colon and word “and” substituted for colon by Finance Act, 2015. Semi-colon and word “and” substituted for colon by Finance Act, 2015.  \r\n72 Word “and” omitted by Finance Act, 2022. \r\n73 Clause (d) added by Finance Act, 2015. \r\n74 Semi colon and the word “and” substituted by Finance Act, 2022. \r\n75 Sub-clause (e) omitted by Finance Act, 2023 \r\n76 The words “Federal Government” substituted with the expressio","quote_sha256":"02a151480781ca97f028dae3a1973ecb4a032c948eb184a3ee0139349dda5d09","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cf1104795876ea60b43b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50623,"character_end":50640,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50453,"character_end":50870,"quote":"colon by Finance Act, 2015. Semi-colon and word “and” substituted for colon by Finance Act, 2015.  \r\n72 Word “and” omitted by Finance Act, 2022. \r\n73 Clause (d) added by Finance Act, 2015. \r\n74 Semi colon and the word “and” substituted by Finance Act, 2022. \r\n75 Sub-clause (e) omitted by Finance Act, 2023 \r\n76 The words “Federal Government” substituted with the expression vide Finance Act, 2019. \r\n77 Clause (33A) ","quote_sha256":"29f334a7adefa83c44f99cb6f80bef61f20b99385d5209764679d68a9fe05506","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-73fff48eff02f5aeae3a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50692,"character_end":50709,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50522,"character_end":50939,"quote":" colon by Finance Act, 2015.  \r\n72 Word “and” omitted by Finance Act, 2022. \r\n73 Clause (d) added by Finance Act, 2015. \r\n74 Semi colon and the word “and” substituted by Finance Act, 2022. \r\n75 Sub-clause (e) omitted by Finance Act, 2023 \r\n76 The words “Federal Government” substituted with the expression vide Finance Act, 2019. \r\n77 Clause (33A) inserted by Finance Act, 2013. \r\n78 Clause (34) substituted by Financ","quote_sha256":"bbc9294fc7b0551ea2663718343bd3722db4931fd514d1fa2ec94e03b3cb8d4e","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-844e2e532e884d5496fb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50742,"character_end":50759,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50572,"character_end":50989,"quote":"ted by Finance Act, 2022. \r\n73 Clause (d) added by Finance Act, 2015. \r\n74 Semi colon and the word “and” substituted by Finance Act, 2022. \r\n75 Sub-clause (e) omitted by Finance Act, 2023 \r\n76 The words “Federal Government” substituted with the expression vide Finance Act, 2019. \r\n77 Clause (33A) inserted by Finance Act, 2013. \r\n78 Clause (34) substituted by Finance Act, 2008. \r\n79 Clause (35) substituted by Finan","quote_sha256":"108c0a0957ae29ddf247419ecd582be9290c0ad111ecfd2d1cb2b4576982ec0e","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2029461c7e647ad1966d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50833,"character_end":50850,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50663,"character_end":51080,"quote":"he word “and” substituted by Finance Act, 2022. \r\n75 Sub-clause (e) omitted by Finance Act, 2023 \r\n76 The words “Federal Government” substituted with the expression vide Finance Act, 2019. \r\n77 Clause (33A) inserted by Finance Act, 2013. \r\n78 Clause (34) substituted by Finance Act, 2008. \r\n79 Clause (35) substituted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 19   \r\n \r\n (b) an activity that involves the supp","quote_sha256":"81d22c4a52d115caaf8c1d7730f1784ae859ec63ca16cda70a561e2f727b3c47","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7267e283a9d2c8994fcd","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50882,"character_end":50899,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50712,"character_end":51129,"quote":"\n75 Sub-clause (e) omitted by Finance Act, 2023 \r\n76 The words “Federal Government” substituted with the expression vide Finance Act, 2019. \r\n77 Clause (33A) inserted by Finance Act, 2013. \r\n78 Clause (34) substituted by Finance Act, 2008. \r\n79 Clause (35) substituted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 19   \r\n \r\n (b) an activity that involves the supply of goods, the rendering or \r\nproviding of serv","quote_sha256":"4e3e1b5fe531461ce6e3ff5bc056f9f35f4f5b101a5d739411fa24fc2dea5218","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f8856424cc5ccd4db154","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50933,"character_end":50950,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50763,"character_end":51180,"quote":"6 The words “Federal Government” substituted with the expression vide Finance Act, 2019. \r\n77 Clause (33A) inserted by Finance Act, 2013. \r\n78 Clause (34) substituted by Finance Act, 2008. \r\n79 Clause (35) substituted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 19   \r\n \r\n (b) an activity that involves the supply of goods, the rendering or \r\nproviding of services, or both to another person; \r\n \r\n (c) a one-of","quote_sha256":"30f50a416fd23589a9f98475bf1768644e4336828c2db9e1790babd6032acc3b","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3b96f364a7f4352d963b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50984,"character_end":51001,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50814,"character_end":51231,"quote":"he expression vide Finance Act, 2019. \r\n77 Clause (33A) inserted by Finance Act, 2013. \r\n78 Clause (34) substituted by Finance Act, 2008. \r\n79 Clause (35) substituted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 19   \r\n \r\n (b) an activity that involves the supply of goods, the rendering or \r\nproviding of services, or both to another person; \r\n \r\n (c) a one-off adventure or concern in the nature of a trade; an","quote_sha256":"7f1a1a0312c092c42fab274c474a55ae8b7e79770c7b8cb52f469b9f9f678356","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b30a878406cd2e86588b","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":51005,"character_end":51024,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":50835,"character_end":51254,"quote":"nance Act, 2019. \r\n77 Clause (33A) inserted by Finance Act, 2013. \r\n78 Clause (34) substituted by Finance Act, 2008. \r\n79 Clause (35) substituted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 19   \r\n \r\n (b) an activity that involves the supply of goods, the rendering or \r\nproviding of services, or both to another person; \r\n \r\n (c) a one-off adventure or concern in the nature of a trade; and \r\n \r\n (d) anything do","quote_sha256":"c68fd58bc7952c7f6c0092a901aa76c42a271be7a6e67f9ec185a950cc8cc689","reader_fragment":"p-49294-51041-783fa84188cad95a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-49294-51041-783fa84188cad95a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0e3dca3d748cbfe92987","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":52704,"character_end":52721,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-51041-52833-6ce3bd611d0b631b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-51041-52833-6ce3bd611d0b631b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":52534,"character_end":52951,"quote":"m \r\nof the Board and making fake entries in the sales tax returns or in \r\nthe annexures;  \r\n \r\n                                           \r\n80 Clause (37) substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 20   \r\n \r\n(f)  making fictitious compliance of section 73, including routing of \r\npayments back to the registered person, or for the benefit of the \r\nregistered person, through a bank account held by ","quote_sha256":"9902c5ce9d31138fce4f68defcfb70cd7dc16a27898c54f05b0e7bfb572f9307","reader_fragment":"p-51041-52833-6ce3bd611d0b631b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-51041-52833-6ce3bd611d0b631b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c6f187aa5140422df5e6","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":52725,"character_end":52744,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-51041-52833-6ce3bd611d0b631b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-51041-52833-6ce3bd611d0b631b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":52555,"character_end":52974,"quote":"making fake entries in the sales tax returns or in \r\nthe annexures;  \r\n \r\n                                           \r\n80 Clause (37) substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 20   \r\n \r\n(f)  making fictitious compliance of section 73, including routing of \r\npayments back to the registered person, or for the benefit of the \r\nregistered person, through a bank account held by a supplier or a \r\npurpo","quote_sha256":"6d3696eec4051438f30236623c06c210615ae4fc59f5da7d24a0e8cb136eec7c","reader_fragment":"p-51041-52833-6ce3bd611d0b631b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-51041-52833-6ce3bd611d0b631b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-53d91fe3f2378c7d0b03","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":54548,"character_end":54565,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-52833-54628-6d3640ca76b77ac1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-52833-54628-6d3640ca76b77ac1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":54378,"character_end":54795,"quote":"Federal Minister -in-charge,] may 86[, ]  by \r\nnotification in the official Gazette, specify; \r\n \r\n                                           \r\n81 Clause (38) omitted by Finance Act, 2004. \r\n82 The words “In Pakistan” omitted by Finance Act, 2003. \r\n83 The words and commas inserted by Finance Act, 1998. \r\n84 Clause (42) omitted by Finance Act, 1997. \r\n85 85 The words “Federal Government” substituted with the expre","quote_sha256":"3f802221a35a171688e64749decc57de9853f5f803b86593e813ee60d551e7ee","reader_fragment":"p-52833-54628-6d3640ca76b77ac1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-52833-54628-6d3640ca76b77ac1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-66c151cbadd6786b6ca7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":54607,"character_end":54624,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-52833-54628-6d3640ca76b77ac1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-52833-54628-6d3640ca76b77ac1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":54437,"character_end":54854,"quote":" in the official Gazette, specify; \r\n \r\n                                           \r\n81 Clause (38) omitted by Finance Act, 2004. \r\n82 The words “In Pakistan” omitted by Finance Act, 2003. \r\n83 The words and commas inserted by Finance Act, 1998. \r\n84 Clause (42) omitted by Finance Act, 1997. \r\n85 85 The words “Federal Government” substituted with the expression vide Finance Act, 2019. \r\n86 Substituted for semi-col","quote_sha256":"b5f9978b91306cb21c5e5829aab36cfdf0f7bc848642dfeeccc9c8db20a11c11","reader_fragment":"p-52833-54628-6d3640ca76b77ac1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-52833-54628-6d3640ca76b77ac1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-549c4fd506fe73888c16","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":54664,"character_end":54681,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-54628-56370-9a5625170aff46aa","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-54628-56370-9a5625170aff46aa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":54494,"character_end":54911,"quote":"                          \r\n81 Clause (38) omitted by Finance Act, 2004. \r\n82 The words “In Pakistan” omitted by Finance Act, 2003. \r\n83 The words and commas inserted by Finance Act, 1998. \r\n84 Clause (42) omitted by Finance Act, 1997. \r\n85 85 The words “Federal Government” substituted with the expression vide Finance Act, 2019. \r\n86 Substituted for semi-colon by Finance Act, 2008 \r\nSales Tax Act, 1990 \r\n \r\n 21   ","quote_sha256":"a00df241ec0ce08eb6f9a118cad2d4210b050a604c1d4f535225596b3b723b5c","reader_fragment":"p-52833-54628-6d3640ca76b77ac1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-52833-54628-6d3640ca76b77ac1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-180a9a8457bbac63f8e2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":54711,"character_end":54728,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-54628-56370-9a5625170aff46aa","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-54628-56370-9a5625170aff46aa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":54541,"character_end":54958,"quote":"ted by Finance Act, 2004. \r\n82 The words “In Pakistan” omitted by Finance Act, 2003. \r\n83 The words and commas inserted by Finance Act, 1998. \r\n84 Clause (42) omitted by Finance Act, 1997. \r\n85 85 The words “Federal Government” substituted with the expression vide Finance Act, 2019. \r\n86 Substituted for semi-colon by Finance Act, 2008 \r\nSales Tax Act, 1990 \r\n \r\n 21   \r\n \r\n 87[“(43A) 88[“Tier-1 retailer” means a re","quote_sha256":"bccf2d1e6675fb37634f8c94764b90158279f7f23054cc5019020e0b61791adc","reader_fragment":"p-52833-54628-6d3640ca76b77ac1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-52833-54628-6d3640ca76b77ac1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-15cb9f40a2d03f0d6747","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":54806,"character_end":54823,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-54628-56370-9a5625170aff46aa","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-54628-56370-9a5625170aff46aa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":54636,"character_end":55053,"quote":"ords and commas inserted by Finance Act, 1998. \r\n84 Clause (42) omitted by Finance Act, 1997. \r\n85 85 The words “Federal Government” substituted with the expression vide Finance Act, 2019. \r\n86 Substituted for semi-colon by Finance Act, 2008 \r\nSales Tax Act, 1990 \r\n \r\n 21   \r\n \r\n 87[“(43A) 88[“Tier-1 retailer” means a retailer falling in any one or more of \r\nthe following categories, namely:-]  \r\n \r\n(a) a retailer","quote_sha256":"fe1abb6e5d289cc0552d713cb27d25685cbea45702a40ccd245d3e7e53abd520","reader_fragment":"p-54628-56370-9a5625170aff46aa","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-54628-56370-9a5625170aff46aa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-edbfdfa1f74dd847ab80","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":54860,"character_end":54877,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-54628-56370-9a5625170aff46aa","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-54628-56370-9a5625170aff46aa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":54690,"character_end":55107,"quote":"ause (42) omitted by Finance Act, 1997. \r\n85 85 The words “Federal Government” substituted with the expression vide Finance Act, 2019. \r\n86 Substituted for semi-colon by Finance Act, 2008 \r\nSales Tax Act, 1990 \r\n \r\n 21   \r\n \r\n 87[“(43A) 88[“Tier-1 retailer” means a retailer falling in any one or more of \r\nthe following categories, namely:-]  \r\n \r\n(a) a retailer operating as a unit of a national or international ch","quote_sha256":"cc807b4be1b6c3752be80aeaad0ea264fee6551c48aefa5de4cc882046d63e4b","reader_fragment":"p-54628-56370-9a5625170aff46aa","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-54628-56370-9a5625170aff46aa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7e64fc3dcf7bb9c75e76","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":54880,"character_end":54899,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-54628-56370-9a5625170aff46aa","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-54628-56370-9a5625170aff46aa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":54710,"character_end":55129,"quote":" Finance Act, 1997. \r\n85 85 The words “Federal Government” substituted with the expression vide Finance Act, 2019. \r\n86 Substituted for semi-colon by Finance Act, 2008 \r\nSales Tax Act, 1990 \r\n \r\n 21   \r\n \r\n 87[“(43A) 88[“Tier-1 retailer” means a retailer falling in any one or more of \r\nthe following categories, namely:-]  \r\n \r\n(a) a retailer operating as a unit of a national or international chain of \r\nstores; \r\n \r\n","quote_sha256":"c8d326c0dc9c61795410989be795d0ce5297e4107fb19459dfb66238e6084d73","reader_fragment":"p-54628-56370-9a5625170aff46aa","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-54628-56370-9a5625170aff46aa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c110ded403929f578ea7","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":55934,"character_end":55960,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-54628-56370-9a5625170aff46aa","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-54628-56370-9a5625170aff46aa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":55764,"character_end":56190,"quote":"al payment service provider authorized by State Bank of \r\nPakistan; 94[***] \r\n \r\n 95[(g) a retailer whose deductible withholding tax under sections 236G or \r\n236H of the Income Tax Ordinance, 2001(XLIX of 2001) during the \r\nimmediately preceding twelve consecutive months has exceeded the \r\nthreshold as may be specified by the Board through notification in \r\nthe official Gazette; and \r\n  96[***] \r\n \r\n 97[(h) any other perso","quote_sha256":"3d81cef07a2a4d950070318782dbc271eccf29af7e4629392bd5e25b4ed8749e","reader_fragment":"p-54628-56370-9a5625170aff46aa","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-54628-56370-9a5625170aff46aa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3a2066dc0827a1660038","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":56588,"character_end":56605,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":56418,"character_end":56835,"quote":"e available to  the \r\nrecipient of the supply 99[or the time when any payment is received \r\n                                           \r\n87 Clause (43A) inserted through Finance Act, 2017 \r\n88 Expression substituted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020 substituted expression read as under: \r\n “Tier-1 retailers means”   \r\n89 Word “six” substituted by “twelve” though Tax Laws (Amendment) Act, 2020","quote_sha256":"a62fd1e214a39c9e1ef38a59302f2672af24e8ced71558b0c43f976658bf6fe7","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-12f91ee08011ecc678cc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":56886,"character_end":56903,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":56716,"character_end":57133,"quote":"d as under: \r\n “Tier-1 retailers means”   \r\n89 Word “six” substituted by “twelve” though Tax Laws (Amendment) Act, 2020, dated 30-3-2020 \r\n90 The word “and” omitted vide Finance Act, 2019. \r\n91 The word “and” omitted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n92 Sub-clause (e) omitted by Finance Act, 2023 \r\n93 New clause (f) inserted by Finance Act, 2021. \r\n94 Word “and” omitted by Finance (Supplem","quote_sha256":"862eaa0e8e9087ca65175c57f0394e1302c576271fd17c4be847470fe7f08125","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5a88937b368b671b1ccf","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":57021,"character_end":57038,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":56851,"character_end":57268,"quote":"0 \r\n90 The word “and” omitted vide Finance Act, 2019. \r\n91 The word “and” omitted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n92 Sub-clause (e) omitted by Finance Act, 2023 \r\n93 New clause (f) inserted by Finance Act, 2021. \r\n94 Word “and” omitted by Finance (Supplementary) Act, 2022. \r\n95 New clause (g) inserted by Finance (Supplementary) Act, 2022. \r\n96 Sub-clause (ga) omitted by Finance Act, 2023","quote_sha256":"ee17934125293ab610b736ceab546c90fe267bc6504ac9d1b40e5ee57062a76e","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6fd4d6762bfc4ef93b4d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":57071,"character_end":57088,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":56901,"character_end":57318,"quote":"19. \r\n91 The word “and” omitted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n92 Sub-clause (e) omitted by Finance Act, 2023 \r\n93 New clause (f) inserted by Finance Act, 2021. \r\n94 Word “and” omitted by Finance (Supplementary) Act, 2022. \r\n95 New clause (g) inserted by Finance (Supplementary) Act, 2022. \r\n96 Sub-clause (ga) omitted by Finance Act, 2023 \r\n97 Existing clause (f) re-numbered as clause (h","quote_sha256":"b26a1e6701ff9f6250a3ba76cf34ec800ac7402c6b42fa05bf2db74609056030","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8530a449d8667709b357","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":57251,"character_end":57268,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":57081,"character_end":57498,"quote":"t, 2021. \r\n94 Word “and” omitted by Finance (Supplementary) Act, 2022. \r\n95 New clause (g) inserted by Finance (Supplementary) Act, 2022. \r\n96 Sub-clause (ga) omitted by Finance Act, 2023 \r\n97 Existing clause (f) re-numbered as clause (h) by Finance Act, 2021. \r\n98 Clause (44) (44 A) and (44 AA) substituted for clause (44) by Finance Act, 2008. \r\n99 Expression added by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r","quote_sha256":"6cf8b134b6b89128ec0620b277bd5e188c35469be67ac94ea6350c17f3b4011c","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aa0c029ec3a325c8fdf3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":57323,"character_end":57340,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":57153,"character_end":57570,"quote":"\n95 New clause (g) inserted by Finance (Supplementary) Act, 2022. \r\n96 Sub-clause (ga) omitted by Finance Act, 2023 \r\n97 Existing clause (f) re-numbered as clause (h) by Finance Act, 2021. \r\n98 Clause (44) (44 A) and (44 AA) substituted for clause (44) by Finance Act, 2008. \r\n99 Expression added by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 22   \r\n \r\nby the supplier in respect of that supply, whichever is earl","quote_sha256":"4c70ebcef4d7cc30215c2d223dc0a1e8f0514500cce29028f8017bb55aba008a","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c68fa9825a2953233032","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":57409,"character_end":57426,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":57239,"character_end":57656,"quote":" omitted by Finance Act, 2023 \r\n97 Existing clause (f) re-numbered as clause (h) by Finance Act, 2021. \r\n98 Clause (44) (44 A) and (44 AA) substituted for clause (44) by Finance Act, 2008. \r\n99 Expression added by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 22   \r\n \r\nby the supplier in respect of that supply, whichever is earlier ] \r\n100[****]; \r\n \r\n (b) a supply of goods under a hire purchase agreement, means ","quote_sha256":"5f43d4d1c2fa36cab7738ab0399539547294345c33cd7c0a4fdfd81f28cd9cf4","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dbd989aa5130dfb69c10","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":57453,"character_end":57470,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":57283,"character_end":57700,"quote":"clause (f) re-numbered as clause (h) by Finance Act, 2021. \r\n98 Clause (44) (44 A) and (44 AA) substituted for clause (44) by Finance Act, 2008. \r\n99 Expression added by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 22   \r\n \r\nby the supplier in respect of that supply, whichever is earlier ] \r\n100[****]; \r\n \r\n (b) a supply of goods under a hire purchase agreement, means the time \r\nat which the agreement is entered","quote_sha256":"8854d23450b88131812401dc953f31781cd881aaf1ad2477445cbea2d3a7e42d","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-071997c082e39a74f84c","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":57474,"character_end":57493,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":57304,"character_end":57723,"quote":"d as clause (h) by Finance Act, 2021. \r\n98 Clause (44) (44 A) and (44 AA) substituted for clause (44) by Finance Act, 2008. \r\n99 Expression added by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 22   \r\n \r\nby the supplier in respect of that supply, whichever is earlier ] \r\n100[****]; \r\n \r\n (b) a supply of goods under a hire purchase agreement, means the time \r\nat which the agreement is entered into; and \r\n \r\n (c) se","quote_sha256":"5b1c8a989a83f2de3f4cc5f8f510784bc8254a008f180d304970f1a571de5ab2","reader_fragment":"p-56370-58165-d881e4cc557a3ce4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-56370-58165-d881e4cc557a3ce4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d30ce3d9631fa67cd296","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":59275,"character_end":59292,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-58165-59956-0f4bc3588c2ffee1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-58165-59956-0f4bc3588c2ffee1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":59105,"character_end":59522,"quote":" the supply shall mean \r\nthe open market price of the supply excluding the amount of \r\ntax; 104[ ... ] \r\n                                           \r\n100Words omitted by Finance Act, 2021.  \r\n101 Proviso added by Finance Act, 2013. \r\n102 Clause (45) omitted by Finance Act, 2004. \r\n103 Words inserted by Finance Act, 1999. \r\n104 Words “and” omitted by Finance Ordinance, 2001. \r\nSales Tax Act, 1990 \r\n \r\n 23   \r\n \r\n \r","quote_sha256":"6c567d9e73aac2d4f10c098e7002fa1b1a95e57ee535b72481b2ac1c774b7a9c","reader_fragment":"p-58165-59956-0f4bc3588c2ffee1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-58165-59956-0f4bc3588c2ffee1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9f540636ba4844ce99be","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":59318,"character_end":59335,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-58165-59956-0f4bc3588c2ffee1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-58165-59956-0f4bc3588c2ffee1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":59148,"character_end":59565,"quote":"ice of the supply excluding the amount of \r\ntax; 104[ ... ] \r\n                                           \r\n100Words omitted by Finance Act, 2021.  \r\n101 Proviso added by Finance Act, 2013. \r\n102 Clause (45) omitted by Finance Act, 2004. \r\n103 Words inserted by Finance Act, 1999. \r\n104 Words “and” omitted by Finance Ordinance, 2001. \r\nSales Tax Act, 1990 \r\n \r\n 23   \r\n \r\n \r\n (ii)  in case the supplier and recipient ","quote_sha256":"ea5754dff5d46b0e579a97fea2510236d1545a0d0062c554c7309ab44a0f3300","reader_fragment":"p-58165-59956-0f4bc3588c2ffee1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-58165-59956-0f4bc3588c2ffee1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-40d1676dece29b45922a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":59366,"character_end":59383,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-58165-59956-0f4bc3588c2ffee1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-58165-59956-0f4bc3588c2ffee1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":59196,"character_end":59613,"quote":" 104[ ... ] \r\n                                           \r\n100Words omitted by Finance Act, 2021.  \r\n101 Proviso added by Finance Act, 2013. \r\n102 Clause (45) omitted by Finance Act, 2004. \r\n103 Words inserted by Finance Act, 1999. \r\n104 Words “and” omitted by Finance Ordinance, 2001. \r\nSales Tax Act, 1990 \r\n \r\n 23   \r\n \r\n \r\n (ii)  in case the supplier and recipient are associated persons and the \r\nsupply is made ","quote_sha256":"0e08efedd65aefe8aa0f20cc5a7592475cb8671a817c3f5321c47111633ff1fc","reader_fragment":"p-58165-59956-0f4bc3588c2ffee1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-58165-59956-0f4bc3588c2ffee1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9cf5edb9517b43a06c1d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":59409,"character_end":59426,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-58165-59956-0f4bc3588c2ffee1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-58165-59956-0f4bc3588c2ffee1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":59239,"character_end":59656,"quote":"              \r\n100Words omitted by Finance Act, 2021.  \r\n101 Proviso added by Finance Act, 2013. \r\n102 Clause (45) omitted by Finance Act, 2004. \r\n103 Words inserted by Finance Act, 1999. \r\n104 Words “and” omitted by Finance Ordinance, 2001. \r\nSales Tax Act, 1990 \r\n \r\n 23   \r\n \r\n \r\n (ii)  in case the supplier and recipient are associated persons and the \r\nsupply is made for no consideration or for a consideration","quote_sha256":"45920de480fdf16026b9e1c0c66217739ef2c83b348a1369ffb4d8076513b27d","reader_fragment":"p-58165-59956-0f4bc3588c2ffee1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-58165-59956-0f4bc3588c2ffee1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ce450f3fbe6be06f24c6","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":59484,"character_end":59503,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-58165-59956-0f4bc3588c2ffee1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-58165-59956-0f4bc3588c2ffee1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":59314,"character_end":59733,"quote":" by Finance Act, 2013. \r\n102 Clause (45) omitted by Finance Act, 2004. \r\n103 Words inserted by Finance Act, 1999. \r\n104 Words “and” omitted by Finance Ordinance, 2001. \r\nSales Tax Act, 1990 \r\n \r\n 23   \r\n \r\n \r\n (ii)  in case the supplier and recipient are associated persons and the \r\nsupply is made for no consideration or for a consideration \r\nwhich is lower than the open market price, the value of supply \r\nshall mea","quote_sha256":"83e57c8d14eb5beba9e704dc68b65eff1c64298d06aecef14a4117c28653544d","reader_fragment":"p-58165-59956-0f4bc3588c2ffee1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-58165-59956-0f4bc3588c2ffee1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f92ac56faafac5a23894","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":61447,"character_end":61464,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-59956-61704-5784bc6502ee45f5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-59956-61704-5784bc6502ee45f5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":61277,"character_end":61694,"quote":"                           \r\n105 Word inserted by Finance Ordinance, 2001. \r\n106 Sub-clause (iii) inserted by Finance Ordinance, 2001. \r\n107 The expression inserted vide Finance Act, 2019. \r\n108 Words etc. “or 25B” omitted by Finance Act, 2004. \r\n109 Word substituted by Finance Act, 2024. \r\n110 The word “ and” omitted by Finance Supplementary (Amendment) Act, 1997. Earlier the same amendment was made by Sales Tax ","quote_sha256":"602c8a5df0bdc65d9da0f537f52132ccb9e7bfd66f4563e8094160407f77a9dc","reader_fragment":"p-59956-61704-5784bc6502ee45f5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-59956-61704-5784bc6502ee45f5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ff7faf8018d0f7fa1c12","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":61503,"character_end":61520,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-59956-61704-5784bc6502ee45f5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-59956-61704-5784bc6502ee45f5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":61333,"character_end":61750,"quote":"e Ordinance, 2001. \r\n106 Sub-clause (iii) inserted by Finance Ordinance, 2001. \r\n107 The expression inserted vide Finance Act, 2019. \r\n108 Words etc. “or 25B” omitted by Finance Act, 2004. \r\n109 Word substituted by Finance Act, 2024. \r\n110 The word “ and” omitted by Finance Supplementary (Amendment) Act, 1997. Earlier the same amendment was made by Sales Tax (Second \r\nAmendment) Ordinance, 1996, dated 2nd November","quote_sha256":"3a0ee64dbf9001ee12980a26f1ebf6bc1a1600ab253f8127420f67828f645440","reader_fragment":"p-59956-61704-5784bc6502ee45f5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-59956-61704-5784bc6502ee45f5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fbd6031de4e9c15a0c76","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":61548,"character_end":61565,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-59956-61704-5784bc6502ee45f5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-59956-61704-5784bc6502ee45f5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":61378,"character_end":61795,"quote":"erted by Finance Ordinance, 2001. \r\n107 The expression inserted vide Finance Act, 2019. \r\n108 Words etc. “or 25B” omitted by Finance Act, 2004. \r\n109 Word substituted by Finance Act, 2024. \r\n110 The word “ and” omitted by Finance Supplementary (Amendment) Act, 1997. Earlier the same amendment was made by Sales Tax (Second \r\nAmendment) Ordinance, 1996, dated 2nd November, 1996; and again was made by the Sales Tax (","quote_sha256":"0675ff2703181fe50754cfa2196eda8d0af6fbd2f9c33384ad785608da435554","reader_fragment":"p-59956-61704-5784bc6502ee45f5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-59956-61704-5784bc6502ee45f5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bdc787f2cc96f6b7a251","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Sales Tax Department” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":61830,"character_end":61889,"quote":"Substituted for “Sales Tax Department” by Finance Act, 2010","quote_sha256":"aaa10e55fe04f4b5904bd73714302a7b69c2c9f7d3c0d7d2a9103dcc0e09727b","reader_fragment":"p-61704-63438-24c7af1dc450f669","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-61704-63438-24c7af1dc450f669","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":61660,"character_end":62119,"quote":"e amendment was made by Sales Tax (Second \r\nAmendment) Ordinance, 1996, dated 2nd November, 1996; and again was made by the Sales Tax (Amendment) Ordinance, 1979. \r\n111  Substituted for “Sales Tax Department” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) \r\nordinance 2010 promulgated as Ordinance No. III of 2010 dated February 6, 2010, published in the Gazette of Pakistan Extraord inary Part I at  \r\npages 23 t","quote_sha256":"adcc8f7cefe2a44113fe4883623a5225744ef751465469bd5c6577a180e386de","reader_fragment":"p-59956-61704-5784bc6502ee45f5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-59956-61704-5784bc6502ee45f5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ab3b41df2b15ece27665","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":62352,"character_end":62400,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-61704-63438-24c7af1dc450f669","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-61704-63438-24c7af1dc450f669","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":62182,"character_end":62630,"quote":"dinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary part I at pages 229 to 259. \r\n112  Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) ordinance 2010 \r\npromulgated as Ordinance No. III of 2010 dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at  pages 23 to 5","quote_sha256":"d6176d8d13cc36e93e0407a22bdf5b8c377825a206beefd6882bbb1911cd8e05","reader_fragment":"p-61704-63438-24c7af1dc450f669","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-61704-63438-24c7af1dc450f669","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-283a9c11031fa89a0037","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":63156,"character_end":63173,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-61704-63438-24c7af1dc450f669","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-61704-63438-24c7af1dc450f669","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":62986,"character_end":63403,"quote":"s Tax (Second \r\nAmendment) Ordinance, 1996, dated 2nd November, 1996; and again was made by the Sales Tax (Amendment) Ordinance, 1979.  \r\n114 The word “and” omitted vide Finance Act, 2019. \r\n115 Sub clause (f) substituted by Finance Act, 2019. Earlier it was substituted by Sales Tax (Second Amendment) Ordinance, 1996, dated 2nd November, \r\n1996; and again was made by the Sales Tax (Amendment) Ordinance, 1997.  \r\nS","quote_sha256":"72ea23661f4b76ddf04a6e42ec86628d399db041cbe173bfd0b61eea5c2c1196","reader_fragment":"p-61704-63438-24c7af1dc450f669","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-61704-63438-24c7af1dc450f669","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0ecaa9f2796421c5136b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":63211,"character_end":63228,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-61704-63438-24c7af1dc450f669","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-61704-63438-24c7af1dc450f669","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":63041,"character_end":63458,"quote":"ovember, 1996; and again was made by the Sales Tax (Amendment) Ordinance, 1979.  \r\n114 The word “and” omitted vide Finance Act, 2019. \r\n115 Sub clause (f) substituted by Finance Act, 2019. Earlier it was substituted by Sales Tax (Second Amendment) Ordinance, 1996, dated 2nd November, \r\n1996; and again was made by the Sales Tax (Amendment) Ordinance, 1997.  \r\nSales Tax Act, 1990 \r\n \r\n 24   \r\n \r\n 116[(g)]  in case o","quote_sha256":"c0eb757d8373b49c30e2ff5858a33bb574206619d755a8a3c384c274e62d3971","reader_fragment":"p-61704-63438-24c7af1dc450f669","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-61704-63438-24c7af1dc450f669","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5be8485c5dc8996be873","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":63402,"character_end":63421,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-61704-63438-24c7af1dc450f669","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-61704-63438-24c7af1dc450f669","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":63232,"character_end":63651,"quote":"rlier it was substituted by Sales Tax (Second Amendment) Ordinance, 1996, dated 2nd November, \r\n1996; and again was made by the Sales Tax (Amendment) Ordinance, 1997.  \r\nSales Tax Act, 1990 \r\n \r\n 24   \r\n \r\n 116[(g)]  in case of a taxable supply, with reference to retail tax, the price of \r\ntaxable goods excluding the amount of retail tax, which a supplier \r\nwill charge at the time of making taxable supply by him, or","quote_sha256":"ea0b66848efc74c138ef84216b37e96b3b49494545fa7f5028034072e6d34164","reader_fragment":"p-61704-63438-24c7af1dc450f669","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-61704-63438-24c7af1dc450f669","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-516f41f8285ac34565ca","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":65903,"character_end":65920,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":65733,"character_end":66150,"quote":"ess otherwise \r\ndirected by the Board, be the value at which the import or supply is made;] \r\n                                           \r\n116 Sub-Clause (g) inserted by Finance Act, 1997. \r\n117 Clauses (h) and (i) added by Finance Act, 2019. \r\n118 The words inserted by Finance Act, 2020, shall be deemed to have been inserted with effect from 1st July, 2019. \r\n119 The word “and” omitted by Finance Act, 2020, the w","quote_sha256":"311af48d161452c4e5cc96e13e4b81a19d0aae199a4defeef1e194180d467f1c","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9d40ae88a90615e79a58","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":65957,"character_end":65974,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":65787,"character_end":66204,"quote":" which the import or supply is made;] \r\n                                           \r\n116 Sub-Clause (g) inserted by Finance Act, 1997. \r\n117 Clauses (h) and (i) added by Finance Act, 2019. \r\n118 The words inserted by Finance Act, 2020, shall be deemed to have been inserted with effect from 1st July, 2019. \r\n119 The word “and” omitted by Finance Act, 2020, the word “and” and “new clause j” inserted by Finance Act, ","quote_sha256":"c1e6e46224f8293d7fd3c312feb161a253ab5dc8d0cfbbf2375900ca228e2120","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0ffaa8607f1a59baf29d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66004,"character_end":66021,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":65834,"character_end":66251,"quote":"                                    \r\n116 Sub-Clause (g) inserted by Finance Act, 1997. \r\n117 Clauses (h) and (i) added by Finance Act, 2019. \r\n118 The words inserted by Finance Act, 2020, shall be deemed to have been inserted with effect from 1st July, 2019. \r\n119 The word “and” omitted by Finance Act, 2020, the word “and” and “new clause j” inserted by Finance Act, 2020. \r\n120 For expression “and” expression “:”","quote_sha256":"e5fc1ffa9960f0ffd5235c6d03965c19e3279b1e74dbd88fe3676a54691a3dcc","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9a6421be3de1ba8e24b5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66126,"character_end":66143,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":65956,"character_end":66373,"quote":" Finance Act, 2019. \r\n118 The words inserted by Finance Act, 2020, shall be deemed to have been inserted with effect from 1st July, 2019. \r\n119 The word “and” omitted by Finance Act, 2020, the word “and” and “new clause j” inserted by Finance Act, 2020. \r\n120 For expression “and” expression “:” substituted and thereafter Explanation inserted by Finance Act, 2022. \r\n121 Expression inserted by Tax Laws (Second Amend","quote_sha256":"6f52606f8c35cb66db2b3434a448cd56731c1acf3259b814d05127e58191a517","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3de5c962db816851eec0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66191,"character_end":66208,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66021,"character_end":66438,"quote":", shall be deemed to have been inserted with effect from 1st July, 2019. \r\n119 The word “and” omitted by Finance Act, 2020, the word “and” and “new clause j” inserted by Finance Act, 2020. \r\n120 For expression “and” expression “:” substituted and thereafter Explanation inserted by Finance Act, 2022. \r\n121 Expression inserted by Tax Laws (Second Amendment) Ordinance, 2022. \r\n122 Provisos substituted by Finance Act,","quote_sha256":"9ec2c7fb8b15f8c3b014d59e293d16630eeabbe8f3abe706e74327828a12e005","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6c2ff0667a2efbb766c1","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66303,"character_end":66320,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66133,"character_end":66550,"quote":" Act, 2020, the word “and” and “new clause j” inserted by Finance Act, 2020. \r\n120 For expression “and” expression “:” substituted and thereafter Explanation inserted by Finance Act, 2022. \r\n121 Expression inserted by Tax Laws (Second Amendment) Ordinance, 2022. \r\n122 Provisos substituted by Finance Act, 2006. \r\n123 Expression inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 25   \r\n \r\n \r\n 124[(46A) “whis","quote_sha256":"dccaded0795e1137450ff2796cc73f729c0407ef90b08a9f8dfcc4b1bf7d4732","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-57a6730d996d2d52d1fa","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66426,"character_end":66443,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66256,"character_end":66673,"quote":"tituted and thereafter Explanation inserted by Finance Act, 2022. \r\n121 Expression inserted by Tax Laws (Second Amendment) Ordinance, 2022. \r\n122 Provisos substituted by Finance Act, 2006. \r\n123 Expression inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 25   \r\n \r\n \r\n 124[(46A) “whistleblower” means whistleblower as defined i n section 72D of \r\nthe Sales Tax Act, 1990;] \r\n \r\n (47) “wholesaler” 125[includ","quote_sha256":"4b48948306c24f77b3dacc3ea45956571fe53727cddf63be6bf9a6cc6e502fe5","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-042123374753a7d8c14c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66474,"character_end":66491,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66304,"character_end":66721,"quote":"inance Act, 2022. \r\n121 Expression inserted by Tax Laws (Second Amendment) Ordinance, 2022. \r\n122 Provisos substituted by Finance Act, 2006. \r\n123 Expression inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 25   \r\n \r\n \r\n 124[(46A) “whistleblower” means whistleblower as defined i n section 72D of \r\nthe Sales Tax Act, 1990;] \r\n \r\n (47) “wholesaler” 125[includes a dealer and] means any person who \r\ncarries ","quote_sha256":"38e9af3360349c03dd05dac87950f824b7290526309a234a8d884ffb5ee047a6","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-675e9dc6dcd3daca6085","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66495,"character_end":66514,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66325,"character_end":66744,"quote":"21 Expression inserted by Tax Laws (Second Amendment) Ordinance, 2022. \r\n122 Provisos substituted by Finance Act, 2006. \r\n123 Expression inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 25   \r\n \r\n \r\n 124[(46A) “whistleblower” means whistleblower as defined i n section 72D of \r\nthe Sales Tax Act, 1990;] \r\n \r\n (47) “wholesaler” 125[includes a dealer and] means any person who \r\ncarries on, whether regularly o","quote_sha256":"6259e630eb69ee6d70ad0ef3be788f0bbd9c7376f7927f9239b8afead008a20c","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a5a7c86148f1045016e1","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66617,"character_end":66636,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66447,"character_end":66866,"quote":"123 Expression inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 25   \r\n \r\n \r\n 124[(46A) “whistleblower” means whistleblower as defined i n section 72D of \r\nthe Sales Tax Act, 1990;] \r\n \r\n (47) “wholesaler” 125[includes a dealer and] means any person who \r\ncarries on, whether regularly or otherwise, the business of buying and selling goods \r\nby wholesale or of supplying or distributing goods, directly or in","quote_sha256":"514f0727a49ea01fdaf3c0d3ebc46efb0d1206d312a00f5feffa88485458f542","reader_fragment":"p-65208-66959-8e9e1695d5acc8e7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-65208-66959-8e9e1695d5acc8e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dbc8f43e7c30d25939bc","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":67168,"character_end":67194,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":66998,"character_end":67424,"quote":"nging to others as an agent for the purpose \r\nof sale; and includes 126[a person supplying taxable goods to 127[a person 128[who \r\ndeducts income tax at source under the Income Tax Ordinance, 2001 (XLIX of \r\n2001)]] 129[...]; and \r\n \r\n (48)  “zero-rated supply” means a taxable supply which is charged to tax \r\nat the rate of zero per cent under section 4.] \r\n \r\nChapter-II \r\n \r\nSCOPE AND PAYMENT OF TAX \r\n \r\n 3.  Scope of tax","quote_sha256":"32545740adff5ef07a80e32d793779ec3397ac9639b2bc84dfc780457ab72e2d","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5a19189ef7b1992d7523","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":68447,"character_end":68464,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":68277,"character_end":68694,"quote":") and section \r\n4] provided that the Federal Govt. may, by notification in the official Gazette, \r\n                                           \r\n124 Clause (46A) added by Finance Act, 2015. \r\n125 Words inserted by Finance Act, 1997. \r\n126 The words, brackets and figures inserted by Finance Act, 1998. \r\n127 Substituted for “person deducting advance tax under sub-section (4) of section 50 of the Income Tax, 1979 (XXX","quote_sha256":"af878424504da2b5b005d9d3cb415dac190de64cd6f3eb40ee38caad2bceba93","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f0127f7540cb2ee6a325","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":68490,"character_end":68507,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":68320,"character_end":68737,"quote":"l Govt. may, by notification in the official Gazette, \r\n                                           \r\n124 Clause (46A) added by Finance Act, 2015. \r\n125 Words inserted by Finance Act, 1997. \r\n126 The words, brackets and figures inserted by Finance Act, 1998. \r\n127 Substituted for “person deducting advance tax under sub-section (4) of section 50 of the Income Tax, 1979 (XXXI of 1979)” by Finance Act, 2004. \r\n128 Sub","quote_sha256":"7280da0085a1dc9baef724ff108425444a4ceb498c71560e5bbce80753ea0707","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-90ff705a86dd0314ade9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":68559,"character_end":68576,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":68389,"character_end":68806,"quote":"                              \r\n124 Clause (46A) added by Finance Act, 2015. \r\n125 Words inserted by Finance Act, 1997. \r\n126 The words, brackets and figures inserted by Finance Act, 1998. \r\n127 Substituted for “person deducting advance tax under sub-section (4) of section 50 of the Income Tax, 1979 (XXXI of 1979)” by Finance Act, 2004. \r\n128 Substituted for “whose income is not liable to tax under the Income Tax ","quote_sha256":"a2a1af433ad37f715df0deb3cba709590f16a09331e57b94634949d208993d55","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5eb3c7b0836ffd7f2bae","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":68709,"character_end":68726,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":68539,"character_end":68956,"quote":"figures inserted by Finance Act, 1998. \r\n127 Substituted for “person deducting advance tax under sub-section (4) of section 50 of the Income Tax, 1979 (XXXI of 1979)” by Finance Act, 2004. \r\n128 Substituted for “whose income is not liable to tax under the Income Tax Ordinance, 2001 (XLIX of 2001) but ha s deducted income tax at source \r\nunder section 153 of the said Ordinance” by Finance Act, 2006. \r\n129 Comma and","quote_sha256":"3b1d3d007c98d8c46459419eca2c084b661684903fbd60d47a8749d8ed1b73e6","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-711b09ebd8c75d231dfa","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":68795,"character_end":68821,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":68625,"character_end":69051,"quote":" tax under sub-section (4) of section 50 of the Income Tax, 1979 (XXXI of 1979)” by Finance Act, 2004. \r\n128 Substituted for “whose income is not liable to tax under the Income Tax Ordinance, 2001 (XLIX of 2001) but ha s deducted income tax at source \r\nunder section 153 of the said Ordinance” by Finance Act, 2006. \r\n129 Comma and words “, and a person who in addition to making retail supplies is engaged in wholesale busine","quote_sha256":"8a069ee6edd4118a3be9b84e42f2afacb5d35a6e8b97d7f18c5c79bc6862fd9a","reader_fragment":"p-66959-68730-f5d5be9aebae9af2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-66959-68730-f5d5be9aebae9af2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-973424f30cb5d47ef738","source":"pk-code-9214c4c9c1cfd408","title":"Ordinance” by Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":68908,"character_end":68939,"quote":"Ordinance” by Finance Act, 2006","quote_sha256":"2a5ad84cf353ff860a429005afa8a51807495f259141a599d85ed45879927663","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":68738,"character_end":69169,"quote":"tituted for “whose income is not liable to tax under the Income Tax Ordinance, 2001 (XLIX of 2001) but ha s deducted income tax at source \r\nunder section 153 of the said Ordinance” by Finance Act, 2006. \r\n129 Comma and words “, and a person who in addition to making retail supplies is engaged in wholesale business” omitted by Finance Act, 2008. \r\n130 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n131 Words ","quote_sha256":"cbf4c703c440bafd5208842e744a602f20777b4bddb68070542b8a127d562dc7","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fa3cf04b95ba53a5965e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":69066,"character_end":69083,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":68896,"character_end":69313,"quote":"of the said Ordinance” by Finance Act, 2006. \r\n129 Comma and words “, and a person who in addition to making retail supplies is engaged in wholesale business” omitted by Finance Act, 2008. \r\n130 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n131 Words “ in Pakistan” omitted by Finance Act, 2003 \r\n132 Words substituted by Finance Act, 1996. \r\n133 Words inserted through Finance Act, 2017 \r\n134 S","quote_sha256":"8c332ad9b763fd54160f2c67b72194a353faf97532ff7dfb8f07f529fb7ee3cb","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-694a3fe5d16e4b82219d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":69195,"character_end":69212,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":69025,"character_end":69442,"quote":"ngaged in wholesale business” omitted by Finance Act, 2008. \r\n130 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n131 Words “ in Pakistan” omitted by Finance Act, 2003 \r\n132 Words substituted by Finance Act, 1996. \r\n133 Words inserted through Finance Act, 2017 \r\n134 Sub section (1A) inserted by Finance Act, 2013. \r\n135 Words inserted by Finance Act, 2022. \r\n136 For the word “three” the word “fo","quote_sha256":"d3f90c52f930124d1fe39dd713ccf722559cb20078b70bc1782932353d2ba3d0","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-22ee9cf6ad49010597e7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":69240,"character_end":69257,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":69070,"character_end":69487,"quote":"nce Act, 2008. \r\n130 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n131 Words “ in Pakistan” omitted by Finance Act, 2003 \r\n132 Words substituted by Finance Act, 1996. \r\n133 Words inserted through Finance Act, 2017 \r\n134 Sub section (1A) inserted by Finance Act, 2013. \r\n135 Words inserted by Finance Act, 2022. \r\n136 For the word “three” the word “four” substituted by Finance Act, 2023 \r\n137 Th","quote_sha256":"7e13bbb7b24837e292a2ebd7bd0ee32fbe0754244f4f99af50957940ffadcba2","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a2c42e8ed0e266f0a63e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":69288,"character_end":69305,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":69118,"character_end":69535,"quote":"ide Finance (Supplementary) Act, 2023. \r\n131 Words “ in Pakistan” omitted by Finance Act, 2003 \r\n132 Words substituted by Finance Act, 1996. \r\n133 Words inserted through Finance Act, 2017 \r\n134 Sub section (1A) inserted by Finance Act, 2013. \r\n135 Words inserted by Finance Act, 2022. \r\n136 For the word “three” the word “four” substituted by Finance Act, 2023 \r\n137 The expression inserted through Finance Act, 2017 ","quote_sha256":"2c74e64b019c0db7c9cb6b66ae603aef7ecdb7eb9d906039e30d6815eea3b730","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-504e73129136c0d1e7ec","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":69341,"character_end":69358,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":69171,"character_end":69588,"quote":"in Pakistan” omitted by Finance Act, 2003 \r\n132 Words substituted by Finance Act, 1996. \r\n133 Words inserted through Finance Act, 2017 \r\n134 Sub section (1A) inserted by Finance Act, 2013. \r\n135 Words inserted by Finance Act, 2022. \r\n136 For the word “three” the word “four” substituted by Finance Act, 2023 \r\n137 The expression inserted through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 26   \r\n \r\nspecify the tax","quote_sha256":"6e08689a4e1e104ae1eae577f61986c493e4b6e6f92475470f944bf3d8a87f06","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0859f5e2f83031386895","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":69384,"character_end":69401,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":69214,"character_end":69631,"quote":"\n132 Words substituted by Finance Act, 1996. \r\n133 Words inserted through Finance Act, 2017 \r\n134 Sub section (1A) inserted by Finance Act, 2013. \r\n135 Words inserted by Finance Act, 2022. \r\n136 For the word “three” the word “four” substituted by Finance Act, 2023 \r\n137 The expression inserted through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 26   \r\n \r\nspecify the taxable supplies in respect of which the furth","quote_sha256":"7e80c12a632b21d525001eb18c409d4073d49802a3d1a0751519f3a53f10c869","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d82826c826565fc7d236","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":69461,"character_end":69478,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":69291,"character_end":69708,"quote":"ance Act, 2017 \r\n134 Sub section (1A) inserted by Finance Act, 2013. \r\n135 Words inserted by Finance Act, 2022. \r\n136 For the word “three” the word “four” substituted by Finance Act, 2023 \r\n137 The expression inserted through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 26   \r\n \r\nspecify the taxable supplies in respect of which the further tax shall not be charged, \r\nlevied and paid.] \r\n \r\n  138[(1B) On the goods","quote_sha256":"84c8e8c0beca21ff4b557db6cb437d31d0009eb2b0357da6b78752784436e9ec","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bb2683084fcb901cef4e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":69517,"character_end":69534,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":69347,"character_end":69764,"quote":"e Act, 2013. \r\n135 Words inserted by Finance Act, 2022. \r\n136 For the word “three” the word “four” substituted by Finance Act, 2023 \r\n137 The expression inserted through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 26   \r\n \r\nspecify the taxable supplies in respect of which the further tax shall not be charged, \r\nlevied and paid.] \r\n \r\n  138[(1B) On the goods specified in the Tenth Schedule, in lieu of levying \r\na","quote_sha256":"098d7a61a8ebcbdc01825d12dab7965c3a5f61ebf1c92896ce14cba778967705","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6aa468c38f5f3fbb9444","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":69537,"character_end":69556,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":69367,"character_end":69786,"quote":"ords inserted by Finance Act, 2022. \r\n136 For the word “three” the word “four” substituted by Finance Act, 2023 \r\n137 The expression inserted through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 26   \r\n \r\nspecify the taxable supplies in respect of which the further tax shall not be charged, \r\nlevied and paid.] \r\n \r\n  138[(1B) On the goods specified in the Tenth Schedule, in lieu of levying \r\nand collecting tax unde","quote_sha256":"35a81961c2454698120a34cacfa99cf140908823395c4dc4f1cca2c5732de1c9","reader_fragment":"p-68730-70474-88dbeb5748356a0b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-68730-70474-88dbeb5748356a0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-01f7cbc99864eb6207ea","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71520,"character_end":71537,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71350,"character_end":71767,"quote":"by notification \r\nin the official Gazette, exclude any taxable supply 152[or import] from \r\n                                           \r\n138 Clause (1B) substituted vide Finance Act, 2019. \r\n139 Word substituted by Finance Act, 2021. \r\n140 Sub section (2) substituted by Finance Act, 2001 \r\n141 The expression inserted through Finance Act, 2019. \r\n142 Substituted for seventeen vide Finance (Supplementary) Act, 2023.","quote_sha256":"21b6d46e7240b93fe7c942d035d3fdce4d494c25b10fcbf54cbbd9cfcdbe5d75","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e016fcd84bbfa453c02f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71565,"character_end":71582,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71395,"character_end":71812,"quote":"clude any taxable supply 152[or import] from \r\n                                           \r\n138 Clause (1B) substituted vide Finance Act, 2019. \r\n139 Word substituted by Finance Act, 2021. \r\n140 Sub section (2) substituted by Finance Act, 2001 \r\n141 The expression inserted through Finance Act, 2019. \r\n142 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n143 The expression inserted through Financ","quote_sha256":"57c5211f9d2fffa40f88a71b193d98a3c0669767bacb04ec854fbf997ccf8d56","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-11cb6d1d655017939040","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71621,"character_end":71638,"quote":"Finance Act, 2001","quote_sha256":"7fb4db91c25fbe0a9c36b985f3b5b54e9391064e0f8adc2a5408b99676760a6b","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71451,"character_end":71868,"quote":"                                  \r\n138 Clause (1B) substituted vide Finance Act, 2019. \r\n139 Word substituted by Finance Act, 2021. \r\n140 Sub section (2) substituted by Finance Act, 2001 \r\n141 The expression inserted through Finance Act, 2019. \r\n142 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n143 The expression inserted through Finance Act, 2017 \r\n144 The words “or imports” inserted vide F","quote_sha256":"b03290dd11a7ffaf0b5f677a77146c70d765f4cf68f94359b81f38f15cee2109","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-846571896ee8341ca061","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71677,"character_end":71694,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71507,"character_end":71924,"quote":"tituted vide Finance Act, 2019. \r\n139 Word substituted by Finance Act, 2021. \r\n140 Sub section (2) substituted by Finance Act, 2001 \r\n141 The expression inserted through Finance Act, 2019. \r\n142 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n143 The expression inserted through Finance Act, 2017 \r\n144 The words “or imports” inserted vide Finance Act, 2019. \r\n145 The expression inserted through ","quote_sha256":"3cd48c2a81de71ebd4e6860f0b337d700cdafaf7ead13e4bcd54382de308678a","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-93f9f6094768cc55db4e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71806,"character_end":71823,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71636,"character_end":72053,"quote":"01 \r\n141 The expression inserted through Finance Act, 2019. \r\n142 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n143 The expression inserted through Finance Act, 2017 \r\n144 The words “or imports” inserted vide Finance Act, 2019. \r\n145 The expression inserted through Finance Act, 2019. \r\n146 Substituted for “; and” by Finance Act, 2007. \r\n147 The word ‘; and” omitted by Finance Act, 2014. \r\n148","quote_sha256":"54a7a7d0f1eb66c123085dac6501692a00bdd504f32c9abcc1b56ba0b71d926c","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f0aba9bb058f548e2d1a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71867,"character_end":71884,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71697,"character_end":72114,"quote":"\n142 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n143 The expression inserted through Finance Act, 2017 \r\n144 The words “or imports” inserted vide Finance Act, 2019. \r\n145 The expression inserted through Finance Act, 2019. \r\n146 Substituted for “; and” by Finance Act, 2007. \r\n147 The word ‘; and” omitted by Finance Act, 2014. \r\n148 New proviso inserted by Finance (Supplementary) Act, 2023. \r","quote_sha256":"d78b0f4e2eee10184b80559b52fab61134691781122bad0f01ef694d1099404c","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-426394758cbfc101e4d7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71924,"character_end":71941,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71754,"character_end":72171,"quote":"y) Act, 2023. \r\n143 The expression inserted through Finance Act, 2017 \r\n144 The words “or imports” inserted vide Finance Act, 2019. \r\n145 The expression inserted through Finance Act, 2019. \r\n146 Substituted for “; and” by Finance Act, 2007. \r\n147 The word ‘; and” omitted by Finance Act, 2014. \r\n148 New proviso inserted by Finance (Supplementary) Act, 2023. \r\n149 Proviso inserted by Finance Act, 2007. \r\n150 Word in","quote_sha256":"8cb2f483d06ac58db7074eaf212051811711087aaaf6e862982ef6724bc63aa0","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-91fd5f715d77f9511639","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71976,"character_end":71993,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71806,"character_end":72223,"quote":"Finance Act, 2017 \r\n144 The words “or imports” inserted vide Finance Act, 2019. \r\n145 The expression inserted through Finance Act, 2019. \r\n146 Substituted for “; and” by Finance Act, 2007. \r\n147 The word ‘; and” omitted by Finance Act, 2014. \r\n148 New proviso inserted by Finance (Supplementary) Act, 2023. \r\n149 Proviso inserted by Finance Act, 2007. \r\n150 Word inserted by Finance (Supplementary) Act, 2023. \r\n151 W","quote_sha256":"4c9a2a1e457be4f3c5dfdacb925786f4e82aae68b5c4dbd726d7c28235277c06","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-678d7b53da500877d723","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":72029,"character_end":72046,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71859,"character_end":72276,"quote":"ed vide Finance Act, 2019. \r\n145 The expression inserted through Finance Act, 2019. \r\n146 Substituted for “; and” by Finance Act, 2007. \r\n147 The word ‘; and” omitted by Finance Act, 2014. \r\n148 New proviso inserted by Finance (Supplementary) Act, 2023. \r\n149 Proviso inserted by Finance Act, 2007. \r\n150 Word inserted by Finance (Supplementary) Act, 2023. \r\n151 Word “Board” substituted by Finance (Supplementary) Ac","quote_sha256":"baae7598f7b0a31c9760afcc3f007d01d2e338f76328de75c272f9ec3eb06c0b","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c41d5acfe0c3cee23585","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":72139,"character_end":72156,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":71969,"character_end":72386,"quote":"nd” by Finance Act, 2007. \r\n147 The word ‘; and” omitted by Finance Act, 2014. \r\n148 New proviso inserted by Finance (Supplementary) Act, 2023. \r\n149 Proviso inserted by Finance Act, 2007. \r\n150 Word inserted by Finance (Supplementary) Act, 2023. \r\n151 Word “Board” substituted by Finance (Supplementary) Act, 2022. \r\n152 The words “or imports” inserted through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 27   \r\n ","quote_sha256":"4530592c0e4cb0c6c621c6342b8ee0538fa0c60cb820c85d0fa7ead730e6060b","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4d81da498bd21f1cd3f9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":72331,"character_end":72348,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-72218-73944-83c8ace72fb2c475","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-72218-73944-83c8ace72fb2c475","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":72161,"character_end":72578,"quote":"50 Word inserted by Finance (Supplementary) Act, 2023. \r\n151 Word “Board” substituted by Finance (Supplementary) Act, 2022. \r\n152 The words “or imports” inserted through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 27   \r\n \r\nthe said Schedule or include any taxable supply 153[or import]  \r\ntherein; 154[…] \r\n \r\n (aa) 155[goods specified in the Eighth schedule shall be charged to tax at \r\nsuch rates and subject to","quote_sha256":"b9ccc622906b2f669120a8a4cc87f06c6e69a89a5d39ca1f595c3b805bd471f6","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bb3d981ce948f0f33e21","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":72352,"character_end":72371,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-72218-73944-83c8ace72fb2c475","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-72218-73944-83c8ace72fb2c475","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":72182,"character_end":72601,"quote":"inance (Supplementary) Act, 2023. \r\n151 Word “Board” substituted by Finance (Supplementary) Act, 2022. \r\n152 The words “or imports” inserted through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 27   \r\n \r\nthe said Schedule or include any taxable supply 153[or import]  \r\ntherein; 154[…] \r\n \r\n (aa) 155[goods specified in the Eighth schedule shall be charged to tax at \r\nsuch rates and subject to such conditions and li","quote_sha256":"885de1eeadf39012ec177865622ce4aa5c8fe9e63f49d4471a0398c57710c761","reader_fragment":"p-70474-72218-d07b16018fa3acd0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-70474-72218-d07b16018fa3acd0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-70648c4c898847e87ab0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":74518,"character_end":74535,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":74348,"character_end":74765,"quote":"d \r\nsubject to the pro cedure and conditions as specified therein or as may be \r\n                                           \r\n153 The words “or imports” inserted through Finance Act, 2019. \r\n154 Word “and” omitted by Finance Bill, 2014. \r\n155 Inserted by Finance Act, 2014 \r\n156 Clause (b) substituted by Finance Act, 2015. \r\n157 Words “Federal Government” substituted by Finance Act, 2018. \r\n158 Words “in Pakistan” ","quote_sha256":"9f798376d3e8b266bd2446e6413c1071d27d900ae0a5cbcdd20cf850b47da434","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b33bb7aa0900c018ab2a","source":"pk-code-9214c4c9c1cfd408","title":"Inserted by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":74591,"character_end":74620,"quote":"Inserted by Finance Act, 2014","quote_sha256":"b1dbab3c45e15e2e0d10c104feb83c2f10b0b135f463fc47d2489925b6498dfc","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":74421,"character_end":74850,"quote":"ay be \r\n                                           \r\n153 The words “or imports” inserted through Finance Act, 2019. \r\n154 Word “and” omitted by Finance Bill, 2014. \r\n155 Inserted by Finance Act, 2014 \r\n156 Clause (b) substituted by Finance Act, 2015. \r\n157 Words “Federal Government” substituted by Finance Act, 2018. \r\n158 Words “in Pakistan” omitted by Finance Act, 2003. \r\n159 in sub-section (3), in clause (a) the word “and”,","quote_sha256":"35d088cfc165101027520e8f95240fda78870400467bef13d8f9a569ee1065ed","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4b219015032222d6eccf","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":74653,"character_end":74670,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":74483,"character_end":74900,"quote":"ords “or imports” inserted through Finance Act, 2019. \r\n154 Word “and” omitted by Finance Bill, 2014. \r\n155 Inserted by Finance Act, 2014 \r\n156 Clause (b) substituted by Finance Act, 2015. \r\n157 Words “Federal Government” substituted by Finance Act, 2018. \r\n158 Words “in Pakistan” omitted by Finance Act, 2003. \r\n159 in sub-section (3), in clause (a) the word “and”, occurring at the end is omitted and in clause (b)","quote_sha256":"a52fa556369fe523866da3f8c15e3e3f6eab0899f2655190820343ee15cb3867","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b6ed47494a42e71f97da","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":74720,"character_end":74737,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":74550,"character_end":74967,"quote":"nd” omitted by Finance Bill, 2014. \r\n155 Inserted by Finance Act, 2014 \r\n156 Clause (b) substituted by Finance Act, 2015. \r\n157 Words “Federal Government” substituted by Finance Act, 2018. \r\n158 Words “in Pakistan” omitted by Finance Act, 2003. \r\n159 in sub-section (3), in clause (a) the word “and”, occurring at the end is omitted and in clause (b) for the full stop at the end, the semi colon and the \r\nword “and” ","quote_sha256":"2ddb78c9f2d3365692d90878c6998caaa8994dcfd02aba32847764d6140571e4","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8e9799913db7bba0004b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":74776,"character_end":74793,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":74606,"character_end":75023,"quote":"ance Act, 2014 \r\n156 Clause (b) substituted by Finance Act, 2015. \r\n157 Words “Federal Government” substituted by Finance Act, 2018. \r\n158 Words “in Pakistan” omitted by Finance Act, 2003. \r\n159 in sub-section (3), in clause (a) the word “and”, occurring at the end is omitted and in clause (b) for the full stop at the end, the semi colon and the \r\nword “and” is substituted and thereafter the new clause (c) is inse","quote_sha256":"2927954623fc6945549cfd519d2690be5db217eab98381e446ba58a4fcb3fe00","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ec9c92f66a49aa82cdaf","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":75031,"character_end":75048,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":74861,"character_end":75278,"quote":"at the end is omitted and in clause (b) for the full stop at the end, the semi colon and the \r\nword “and” is substituted and thereafter the new clause (c) is inserted by Finance Act, 2025 \r\n160 Sub-section 3A inserted by Finance Act, 1998. \r\n161 The expression inserted through Finance Act, 2019. \r\n162 Inserted by Finance Act 2014 \r\nSales Tax Act, 1990 \r\n \r\n 28   \r\n \r\nprescribed, and the liability to charge, collec","quote_sha256":"bd67bb7fb39170caaec65c978d1ae8d0adb85796a38852615fdd13155793efcf","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4bf8fcdf7a14ce75e1ac","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":75082,"character_end":75099,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":74912,"character_end":75329,"quote":"l stop at the end, the semi colon and the \r\nword “and” is substituted and thereafter the new clause (c) is inserted by Finance Act, 2025 \r\n160 Sub-section 3A inserted by Finance Act, 1998. \r\n161 The expression inserted through Finance Act, 2019. \r\n162 Inserted by Finance Act 2014 \r\nSales Tax Act, 1990 \r\n \r\n 28   \r\n \r\nprescribed, and the liability to charge, collect and pay the tax shall be on the \r\npersons specifi","quote_sha256":"53aaee6cdd7df7a2f958be99168bfdbd89572684e538780196165d2e9a4561a2","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9b5914f9f537953d98e7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":75139,"character_end":75156,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":74969,"character_end":75386,"quote":" substituted and thereafter the new clause (c) is inserted by Finance Act, 2025 \r\n160 Sub-section 3A inserted by Finance Act, 1998. \r\n161 The expression inserted through Finance Act, 2019. \r\n162 Inserted by Finance Act 2014 \r\nSales Tax Act, 1990 \r\n \r\n 28   \r\n \r\nprescribed, and the liability to charge, collect and pay the tax shall be on the \r\npersons specified therein.] \r\n \r\n 163[(4) ***] \r\n \r\n 164[(5) The 165[Fed","quote_sha256":"18deaaf55ab6761de63b5cc397882fb99534093f326a109d7a5235cd826a680f","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-46c5cc62095f42089877","source":"pk-code-9214c4c9c1cfd408","title":"Inserted by Finance Act 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":75164,"character_end":75192,"quote":"Inserted by Finance Act 2014","quote_sha256":"b314f848fc10ecd8d576045d2691f57d438b7edb3a57816cb51083868c4b1e41","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":74994,"character_end":75422,"quote":"er the new clause (c) is inserted by Finance Act, 2025 \r\n160 Sub-section 3A inserted by Finance Act, 1998. \r\n161 The expression inserted through Finance Act, 2019. \r\n162 Inserted by Finance Act 2014 \r\nSales Tax Act, 1990 \r\n \r\n 28   \r\n \r\nprescribed, and the liability to charge, collect and pay the tax shall be on the \r\npersons specified therein.] \r\n \r\n 163[(4) ***] \r\n \r\n 164[(5) The 165[Federal Government] may, in addition to","quote_sha256":"1f2483da07ca97a77947864575389d9a61c7bdad60d1197d14295326915ddc34","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5fe34d414ad9e41770eb","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":75195,"character_end":75214,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":75025,"character_end":75444,"quote":"ed by Finance Act, 2025 \r\n160 Sub-section 3A inserted by Finance Act, 1998. \r\n161 The expression inserted through Finance Act, 2019. \r\n162 Inserted by Finance Act 2014 \r\nSales Tax Act, 1990 \r\n \r\n 28   \r\n \r\nprescribed, and the liability to charge, collect and pay the tax shall be on the \r\npersons specified therein.] \r\n \r\n 163[(4) ***] \r\n \r\n 164[(5) The 165[Federal Government] may, in addition to the tax levied under ","quote_sha256":"35d8b7ef8258edb28d7e710cffa7692f8aba5d8cd7201ae5881c9c12eeb26cbc","reader_fragment":"p-73944-75704-9ba79e5d5834ac58","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-73944-75704-9ba79e5d5834ac58","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c0308e2d4352bdd8510c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77133,"character_end":77150,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-75704-77445-a339568e94432d14","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-75704-77445-a339568e94432d14","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":76963,"character_end":77380,"quote":"n clause (5AB) of section 2 of this \r\nAct; and \r\n(ii) retailers other than tier-I retailers \r\n                                           \r\n163 Sub section (4) omitted by Finance Act, 2008. \r\n164 Sub section (5) inserted by Finance Act, 1999. \r\n165 Words “Federal Government” substituted by Finance Act, 2018. \r\n166 Word etc. “and (1 A)” omitted by finance Act, 2004. \r\n167 Word etc. “clause (C) of” omitted by Finance","quote_sha256":"b10ac1f7348c3b67953f2f180d69c59ef668543fae2d1fd78ddd551139b19646","reader_fragment":"p-75704-77445-a339568e94432d14","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-75704-77445-a339568e94432d14","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9ea5bab078d79afa927f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77186,"character_end":77203,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-75704-77445-a339568e94432d14","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-75704-77445-a339568e94432d14","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77016,"character_end":77433,"quote":" retailers other than tier-I retailers \r\n                                           \r\n163 Sub section (4) omitted by Finance Act, 2008. \r\n164 Sub section (5) inserted by Finance Act, 1999. \r\n165 Words “Federal Government” substituted by Finance Act, 2018. \r\n166 Word etc. “and (1 A)” omitted by finance Act, 2004. \r\n167 Word etc. “clause (C) of” omitted by Finance Ordinance, 2002 \r\n168 Words substituted by Finance A","quote_sha256":"24f2d97525bca8b9479e8d09c44d347d112c1cfbaefa62243a8879acfaab2984","reader_fragment":"p-75704-77445-a339568e94432d14","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-75704-77445-a339568e94432d14","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-305ba588b0546c719903","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77253,"character_end":77270,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-75704-77445-a339568e94432d14","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-75704-77445-a339568e94432d14","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77083,"character_end":77500,"quote":"                 \r\n163 Sub section (4) omitted by Finance Act, 2008. \r\n164 Sub section (5) inserted by Finance Act, 1999. \r\n165 Words “Federal Government” substituted by Finance Act, 2018. \r\n166 Word etc. “and (1 A)” omitted by finance Act, 2004. \r\n167 Word etc. “clause (C) of” omitted by Finance Ordinance, 2002 \r\n168 Words substituted by Finance Act, 2013. \r\n169 Substituted for seventeen vide Finance (Supplementa","quote_sha256":"d73d1fd3498577c0f68e945e2d012098eff6a11fa383f41bb0af5c5d2b1c4e47","reader_fragment":"p-75704-77445-a339568e94432d14","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-75704-77445-a339568e94432d14","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bebb75d34d35a0c47e68","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77373,"character_end":77396,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-75704-77445-a339568e94432d14","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-75704-77445-a339568e94432d14","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77203,"character_end":77626,"quote":". \r\n165 Words “Federal Government” substituted by Finance Act, 2018. \r\n166 Word etc. “and (1 A)” omitted by finance Act, 2004. \r\n167 Word etc. “clause (C) of” omitted by Finance Ordinance, 2002 \r\n168 Words substituted by Finance Act, 2013. \r\n169 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n170 Sub section (6) inserted by Finance Ordinance 2001 \r\n171 Substituted for “Central Board of Revenue” by Fi","quote_sha256":"082e4ad2685591c7d311cd6a63deb3f45855b8fdb2ff646b5d4df71209b768d7","reader_fragment":"p-75704-77445-a339568e94432d14","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-75704-77445-a339568e94432d14","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-420dab6b2ef11e80f57e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77424,"character_end":77441,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-75704-77445-a339568e94432d14","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-75704-77445-a339568e94432d14","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77254,"character_end":77671,"quote":"inance Act, 2018. \r\n166 Word etc. “and (1 A)” omitted by finance Act, 2004. \r\n167 Word etc. “clause (C) of” omitted by Finance Ordinance, 2002 \r\n168 Words substituted by Finance Act, 2013. \r\n169 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n170 Sub section (6) inserted by Finance Ordinance 2001 \r\n171 Substituted for “Central Board of Revenue” by Finance Act, 2007 \r\n172 Sub-section (7) substit","quote_sha256":"4c8550e6302de7907f7fa5c0cb2bf7b12ce9dee264c5f2b9a38c69c82338337d","reader_fragment":"p-75704-77445-a339568e94432d14","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-75704-77445-a339568e94432d14","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9847d431fa00d5ff3a5b","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Central Board of Revenue” by Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77578,"character_end":77641,"quote":"Substituted for “Central Board of Revenue” by Finance Act, 2007","quote_sha256":"5d6c7d1dfb3f6538b94d1a107e97d59109e45b7150dc37987befc6c709ed1a33","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77408,"character_end":77871,"quote":" substituted by Finance Act, 2013. \r\n169 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n170 Sub section (6) inserted by Finance Ordinance 2001 \r\n171 Substituted for “Central Board of Revenue” by Finance Act, 2007 \r\n172 Sub-section (7) substituted by Finance Act, 2019. \r\n173 The words omitted and the expression inserted by Finance Act, 2020. \r\n174 Expression inserted by Finance Act, 2022. \r\n175 Colon and proviso inserted by Finance Act, 20","quote_sha256":"480e16e64de7d0aeabc51d2286fc52415b3479ada9fb73d53b19c9ecdca01297","reader_fragment":"p-75704-77445-a339568e94432d14","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-75704-77445-a339568e94432d14","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ee67d723ff996db56ec2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77679,"character_end":77696,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77509,"character_end":77926,"quote":"2023. \r\n170 Sub section (6) inserted by Finance Ordinance 2001 \r\n171 Substituted for “Central Board of Revenue” by Finance Act, 2007 \r\n172 Sub-section (7) substituted by Finance Act, 2019. \r\n173 The words omitted and the expression inserted by Finance Act, 2020. \r\n174 Expression inserted by Finance Act, 2022. \r\n175 Colon and proviso inserted by Finance Act, 2022. \r\n176 Proviso to sub-section (7) omitted by Finance","quote_sha256":"d643d59ebfd13c0c5081558c6005adbaa285b2dd9570dd5622b7dcc5ebc7837e","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c3c35bb8205bdd39ab27","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77753,"character_end":77770,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77583,"character_end":78000,"quote":"ituted for “Central Board of Revenue” by Finance Act, 2007 \r\n172 Sub-section (7) substituted by Finance Act, 2019. \r\n173 The words omitted and the expression inserted by Finance Act, 2020. \r\n174 Expression inserted by Finance Act, 2022. \r\n175 Colon and proviso inserted by Finance Act, 2022. \r\n176 Proviso to sub-section (7) omitted by Finance Act, 2025 \r\n177 Sub-section (7A) is inserted by Finance Act, 2025 \r\nSales","quote_sha256":"cf3c4915ad347020ce32cc5219584c574cb62b394064357076fc4d62ceb32f64","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-81da24fef742c7bb779f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77801,"character_end":77818,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77631,"character_end":78048,"quote":" Act, 2007 \r\n172 Sub-section (7) substituted by Finance Act, 2019. \r\n173 The words omitted and the expression inserted by Finance Act, 2020. \r\n174 Expression inserted by Finance Act, 2022. \r\n175 Colon and proviso inserted by Finance Act, 2022. \r\n176 Proviso to sub-section (7) omitted by Finance Act, 2025 \r\n177 Sub-section (7A) is inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 29   \r\n \r\n 178[(8) Notwiths","quote_sha256":"e12acb0944ac88298e5d20dbb22e78db7829e29082cf5281f0bb4c1d9dd2dd63","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-150416d2791b69f009ab","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77856,"character_end":77873,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77686,"character_end":78103,"quote":" Act, 2019. \r\n173 The words omitted and the expression inserted by Finance Act, 2020. \r\n174 Expression inserted by Finance Act, 2022. \r\n175 Colon and proviso inserted by Finance Act, 2022. \r\n176 Proviso to sub-section (7) omitted by Finance Act, 2025 \r\n177 Sub-section (7A) is inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 29   \r\n \r\n 178[(8) Notwithstanding anything contained in any law or notification m","quote_sha256":"3cf8cd7ef457e265572298cd61c554c45d38686722cae870a024e5253377a721","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cb9e7a1e8da876ab6ccc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77919,"character_end":77936,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77749,"character_end":78166,"quote":" by Finance Act, 2020. \r\n174 Expression inserted by Finance Act, 2022. \r\n175 Colon and proviso inserted by Finance Act, 2022. \r\n176 Proviso to sub-section (7) omitted by Finance Act, 2025 \r\n177 Sub-section (7A) is inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 29   \r\n \r\n 178[(8) Notwithstanding anything contained in any law or notification made \r\nthereunder 179[, but subject to the provisions of clause ","quote_sha256":"0472996669a2b6d14782263b437f07400d691cb8882c9bdaae40faf3eaa21947","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c649cdc97bc8c9580c42","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77975,"character_end":77992,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77805,"character_end":78222,"quote":"nce Act, 2022. \r\n175 Colon and proviso inserted by Finance Act, 2022. \r\n176 Proviso to sub-section (7) omitted by Finance Act, 2025 \r\n177 Sub-section (7A) is inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 29   \r\n \r\n 178[(8) Notwithstanding anything contained in any law or notification made \r\nthereunder 179[, but subject to the provisions of clause (b) of sub -section (2)] in \r\ncase of supply of natural ","quote_sha256":"401ffec5982eac45a6c1ba491f7811c574bcea1c1536117e86c6d9efefa156b1","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-efcac66d750ffdc89eb2","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77995,"character_end":78014,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":77825,"character_end":78244,"quote":" Colon and proviso inserted by Finance Act, 2022. \r\n176 Proviso to sub-section (7) omitted by Finance Act, 2025 \r\n177 Sub-section (7A) is inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 29   \r\n \r\n 178[(8) Notwithstanding anything contained in any law or notification made \r\nthereunder 179[, but subject to the provisions of clause (b) of sub -section (2)] in \r\ncase of supply of natural gas to CNG stations, t","quote_sha256":"848f81ff04d8fa615369a976fc5de71c092ccfa4928effeebde7d2d1b14ec20f","reader_fragment":"p-77445-79221-e465d412e1219803","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-77445-79221-e465d412e1219803","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dd6c9cfe905e1f024f3c","source":"pk-code-9214c4c9c1cfd408","title":"Inserted by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80263,"character_end":80292,"quote":"Inserted by Finance Act, 2014","quote_sha256":"b1dbab3c45e15e2e0d10c104feb83c2f10b0b135f463fc47d2489925b6498dfc","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80093,"character_end":80522,"quote":"antity \r\nsupplied during the month a nd the liability to pay tax shall be discharged \r\naccordingly.] \r\n \r\n                                           \r\n178  Sub-section 8 Inserted by Finance Act, 2014. \r\n179 Comma and words inserted by Finance Act, 2015. \r\n180 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n181 Sub-section 9 substituted by Tax Laws (Second Amendment) Ordinance, 2022 and shall be deemed to h","quote_sha256":"e9b3eec39c4362220642d97f43844581d1f60a91b6dac08d179acf5bcd3f5dfe","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f5f3150bb694f70a611b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80328,"character_end":80345,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80158,"character_end":80575,"quote":"shall be discharged \r\naccordingly.] \r\n \r\n                                           \r\n178  Sub-section 8 Inserted by Finance Act, 2014. \r\n179 Comma and words inserted by Finance Act, 2015. \r\n180 Substituted for seventeen vide Finance (Supplementary) Act, 2023. \r\n181 Sub-section 9 substituted by Tax Laws (Second Amendment) Ordinance, 2022 and shall be deemed to have been so substituted from the 01st day \r\nof July, ","quote_sha256":"49ee4b25a0f3d512b322da9efefdfc08710783f53350fbe4898e81ba6c6f4926","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5431204d6b0091eda6bd","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80624,"character_end":80641,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80454,"character_end":80871,"quote":"Tax Laws (Second Amendment) Ordinance, 2022 and shall be deemed to have been so substituted from the 01st day \r\nof July, 2022. \r\n182 Sub-section (9A) substituted through Finance Act, 2019. \r\n183First proviso omitted by Finance Act, 2021. \r\n184 Proviso to sub-section (9A)  omitted by Finance Act, 2025. \r\n185 New sub-section inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 30   \r\n \r\n 186[(10) *** repealed]","quote_sha256":"455627a6a8eaa0938ad0f15bf4daefef2b5b19a3eb7324481d4f2eb4de3c48fe","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a33bdf5e4bc01bb49e0b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80673,"character_end":80690,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80503,"character_end":80920,"quote":"hall be deemed to have been so substituted from the 01st day \r\nof July, 2022. \r\n182 Sub-section (9A) substituted through Finance Act, 2019. \r\n183First proviso omitted by Finance Act, 2021. \r\n184 Proviso to sub-section (9A)  omitted by Finance Act, 2025. \r\n185 New sub-section inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 30   \r\n \r\n 186[(10) *** repealed] \r\n \r\n 187[(11)***]  \r\n \r\n 188[(12) Notwithstandi","quote_sha256":"201027feb60f15f9669dbdc479fe8555a843106986ee68b694838bd9c50cd925","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a2f544b376d2845ca00a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80738,"character_end":80755,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80568,"character_end":80985,"quote":" July, 2022. \r\n182 Sub-section (9A) substituted through Finance Act, 2019. \r\n183First proviso omitted by Finance Act, 2021. \r\n184 Proviso to sub-section (9A)  omitted by Finance Act, 2025. \r\n185 New sub-section inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 30   \r\n \r\n 186[(10) *** repealed] \r\n \r\n 187[(11)***]  \r\n \r\n 188[(12) Notwithstanding anything contained in this Act, the Federal \r\nGovernment may, ","quote_sha256":"e5a11af98aa5f911cd00a72632a56d0192974d6f4cc320f9ecd65b276078fb1e","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ba2042797d436f15f135","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80791,"character_end":80808,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80621,"character_end":81038,"quote":"gh Finance Act, 2019. \r\n183First proviso omitted by Finance Act, 2021. \r\n184 Proviso to sub-section (9A)  omitted by Finance Act, 2025. \r\n185 New sub-section inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 30   \r\n \r\n 186[(10) *** repealed] \r\n \r\n 187[(11)***]  \r\n \r\n 188[(12) Notwithstanding anything contained in this Act, the Federal \r\nGovernment may, in lieu of or in addition to the tax under sub -secti","quote_sha256":"ab2942f35ba931ff8d9920de8674fbec4a13a3d8fddba86a5bd5444dbccf5f33","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-54551a73a496f5d69d3a","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80812,"character_end":80831,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":80642,"character_end":81061,"quote":" \r\n183First proviso omitted by Finance Act, 2021. \r\n184 Proviso to sub-section (9A)  omitted by Finance Act, 2025. \r\n185 New sub-section inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 30   \r\n \r\n 186[(10) *** repealed] \r\n \r\n 187[(11)***]  \r\n \r\n 188[(12) Notwithstanding anything contained in this Act, the Federal \r\nGovernment may, in lieu of or in addition to the tax under sub -section (9), by \r\nnotificati","quote_sha256":"e29eb145989fa70191954fbb3e55fc490751ea1508738acb34b60e68748869c5","reader_fragment":"p-79221-80969-472cca411e4e4f05","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-79221-80969-472cca411e4e4f05","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-817e3e817429d821a0a8","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":82859,"character_end":82876,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":82689,"character_end":83106,"quote":"                                    \r\n186 Section 10 repealed which was earlier inserted by Tax Laws (Third Amendment) Ordinance, 2021. \r\n187 Sub-section (11) omitted by Finance Act, 2024. \r\n188 New sub-section (12) added by Tax Laws (Second Amendment) Ordinance, 2022. \r\n189 Section (3A) omitted by Finance Act, 2004. \r\n190 Section (3AA) omitted by Finance Act, 2008. \r\n191 Section (3AAA) omitted by Finance Act, 200","quote_sha256":"2c542ae05b629fc1810198e4881b949dba1361d714a1c45c2db752b18199287c","reader_fragment":"p-80969-82727-cc9e649f89c04935","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-80969-82727-cc9e649f89c04935","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1bff6fa2f1cadbc8992c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":82989,"character_end":83006,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":82819,"character_end":83236,"quote":"2021. \r\n187 Sub-section (11) omitted by Finance Act, 2024. \r\n188 New sub-section (12) added by Tax Laws (Second Amendment) Ordinance, 2022. \r\n189 Section (3A) omitted by Finance Act, 2004. \r\n190 Section (3AA) omitted by Finance Act, 2008. \r\n191 Section (3AAA) omitted by Finance Act, 2002. \r\n192 Old section (3A) renumbered as (3B) by Finance Act, 1996. \r\n193 Sub-section (2) substituted by Finance Act, 2014. \r\nSales","quote_sha256":"ccb2de035f39dd2ae83fcf4c697711e73e2f94ef1ef672e37db1875b562c7c62","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a35f04ca1b23b65374d5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83039,"character_end":83056,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":82869,"character_end":83286,"quote":"t, 2024. \r\n188 New sub-section (12) added by Tax Laws (Second Amendment) Ordinance, 2022. \r\n189 Section (3A) omitted by Finance Act, 2004. \r\n190 Section (3AA) omitted by Finance Act, 2008. \r\n191 Section (3AAA) omitted by Finance Act, 2002. \r\n192 Old section (3A) renumbered as (3B) by Finance Act, 1996. \r\n193 Sub-section (2) substituted by Finance Act, 2014. \r\nSales Tax Act, 1990 \r\n \r\n 31   \r\n \r\n 4. Zero rating. – ","quote_sha256":"7a6ef4805bcf43a7dcacc56d908baf52cc760a94a54950d2127051a47ece6fd7","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9e9653208f8e7e64ebb2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83090,"character_end":83107,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":82920,"character_end":83337,"quote":"ws (Second Amendment) Ordinance, 2022. \r\n189 Section (3A) omitted by Finance Act, 2004. \r\n190 Section (3AA) omitted by Finance Act, 2008. \r\n191 Section (3AAA) omitted by Finance Act, 2002. \r\n192 Old section (3A) renumbered as (3B) by Finance Act, 1996. \r\n193 Sub-section (2) substituted by Finance Act, 2014. \r\nSales Tax Act, 1990 \r\n \r\n 31   \r\n \r\n 4. Zero rating. –  Notwithstanding the provisions of section 3 \r\n194[","quote_sha256":"119367da5cfbdb2e56781917f6766c1439193ee99b4f2fea9c6c3702a8e958af","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c4be7d92ed7f340c0f95","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83154,"character_end":83171,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":82984,"character_end":83401,"quote":"d by Finance Act, 2004. \r\n190 Section (3AA) omitted by Finance Act, 2008. \r\n191 Section (3AAA) omitted by Finance Act, 2002. \r\n192 Old section (3A) renumbered as (3B) by Finance Act, 1996. \r\n193 Sub-section (2) substituted by Finance Act, 2014. \r\nSales Tax Act, 1990 \r\n \r\n 31   \r\n \r\n 4. Zero rating. –  Notwithstanding the provisions of section 3 \r\n194[except those of sub-section (1A)], 195[...] the following goods ","quote_sha256":"fe235e3c48217067b0e7d4e8eb4adb2068dfb88d91415379012ae1afd16b1f99","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-40e7a09d0eb187ed4f9d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83210,"character_end":83227,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83040,"character_end":83457,"quote":"inance Act, 2008. \r\n191 Section (3AAA) omitted by Finance Act, 2002. \r\n192 Old section (3A) renumbered as (3B) by Finance Act, 1996. \r\n193 Sub-section (2) substituted by Finance Act, 2014. \r\nSales Tax Act, 1990 \r\n \r\n 31   \r\n \r\n 4. Zero rating. –  Notwithstanding the provisions of section 3 \r\n194[except those of sub-section (1A)], 195[...] the following goods shall be charged \r\nto tax at the rate of zero per cent:-","quote_sha256":"d28416a9d16e33687dd04866ae48f0180e6808499c4ef2f7bb423d30012a57da","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5e33975055416ef743c8","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83231,"character_end":83250,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83061,"character_end":83480,"quote":"91 Section (3AAA) omitted by Finance Act, 2002. \r\n192 Old section (3A) renumbered as (3B) by Finance Act, 1996. \r\n193 Sub-section (2) substituted by Finance Act, 2014. \r\nSales Tax Act, 1990 \r\n \r\n 31   \r\n \r\n 4. Zero rating. –  Notwithstanding the provisions of section 3 \r\n194[except those of sub-section (1A)], 195[...] the following goods shall be charged \r\nto tax at the rate of zero per cent:-- \r\n \r\n [(a) goods expo","quote_sha256":"056827126ce2dff44531ada8892d12c2d177232fd6fb9323387dc4c1172ea872","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-befde35df49147e270f0","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83695,"character_end":83712,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":83525,"character_end":83942,"quote":"edule;] \r\n \r\n (b)  supply of stores and provisions for consumption aboard a \r\nconveyance proceeding to a destination outside Pakistan as specified \r\nin section 24 of the Customs Act, 1969 (IV of 1969); \r\n \r\n 196[(c) such other goods, as the Federal Government may specify by \r\nnotification in the official Gazette, whenever circumstances exist to \r\ntake immediate action for the purposes of national security, natural","quote_sha256":"5ac38d1f188b092f17deb77921764a7e070d654f5a6fe70ea6a7f37ad88a816f","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7561b081bbfa9f1866cd","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":84351,"character_end":84368,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":84181,"character_end":84598,"quote":" goods which –  \r\n(i) are exported, but have been or are intended to be re-imported \r\ninto Pakistan; or \r\n \r\n(ii) have been entered for export under Section 131 of the \r\nCustoms Act, 1969 (IV of 1969), but are not exported 198[***] \r\n199[; or]  \r\n \r\n(iii) 200[have been exported to a country specified by the Federal \r\nGovernment, by Notification in the official Gazette 201[:] \r\n \r\n  202[Provided further that the Fe","quote_sha256":"1ac6d4151837ee1d84920a3975732993aadb6a41c797a9653a8fbbd642d8f38f","reader_fragment":"p-82727-84500-6e8f6168226434bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-82727-84500-6e8f6168226434bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-492367096284c911baa4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85133,"character_end":85150,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":84963,"character_end":85380,"quote":"person shall be \r\ncharged to tax at such rate as is in force at the time of supply; \r\n \r\n                                           \r\n194 The expression inserted through Finance Act, 2017 \r\n195 Words “a Supply of” omitted by Finance Act, 2004. \r\n196 Clause (c) substituted through Finance Act, 2019. \r\n197 Clause (d) omitted by Finance Act, 2019. \r\n198 Words omitted by Finance Act, 1999. \r\n199 Substituted for “full ","quote_sha256":"7635e723462c328fba7989091f20354e0d8dadc15b319c027b3b18b4119fc99e","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8a3c52657a527566eabb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85188,"character_end":85205,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85018,"character_end":85435,"quote":"force at the time of supply; \r\n \r\n                                           \r\n194 The expression inserted through Finance Act, 2017 \r\n195 Words “a Supply of” omitted by Finance Act, 2004. \r\n196 Clause (c) substituted through Finance Act, 2019. \r\n197 Clause (d) omitted by Finance Act, 2019. \r\n198 Words omitted by Finance Act, 1999. \r\n199 Substituted for “full stop” by Finance Act, 1991. \r\n200 Added by Finance Act,","quote_sha256":"8c0cfcdc87380d9b6279b1f3418dba4ba539d0767af6ea4b9e1edca8e813fb9e","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d1a70602b4854283308f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85244,"character_end":85261,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85074,"character_end":85491,"quote":"                     \r\n194 The expression inserted through Finance Act, 2017 \r\n195 Words “a Supply of” omitted by Finance Act, 2004. \r\n196 Clause (c) substituted through Finance Act, 2019. \r\n197 Clause (d) omitted by Finance Act, 2019. \r\n198 Words omitted by Finance Act, 1999. \r\n199 Substituted for “full stop” by Finance Act, 1991. \r\n200 Added by Finance Act, 1991. \r\n201 Substituted for “full stop” by Finance Act,","quote_sha256":"642be520c23824959dafa0fb1b29032e3e7452941458f68e5b07ed843269f5cd","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-544d03034a3ba843bc57","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85291,"character_end":85308,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85121,"character_end":85538,"quote":"ted through Finance Act, 2017 \r\n195 Words “a Supply of” omitted by Finance Act, 2004. \r\n196 Clause (c) substituted through Finance Act, 2019. \r\n197 Clause (d) omitted by Finance Act, 2019. \r\n198 Words omitted by Finance Act, 1999. \r\n199 Substituted for “full stop” by Finance Act, 1991. \r\n200 Added by Finance Act, 1991. \r\n201 Substituted for “full stop” by Finance Act, 1996.  \r\n202 Proviso added by Finance Act, 199","quote_sha256":"1d2b1e82a4ed416f3aac9f06ec256efcb00ce396adfe3d4428b62f1ee32730cc","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f589dae25bca76846079","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85333,"character_end":85350,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85163,"character_end":85580,"quote":"“a Supply of” omitted by Finance Act, 2004. \r\n196 Clause (c) substituted through Finance Act, 2019. \r\n197 Clause (d) omitted by Finance Act, 2019. \r\n198 Words omitted by Finance Act, 1999. \r\n199 Substituted for “full stop” by Finance Act, 1991. \r\n200 Added by Finance Act, 1991. \r\n201 Substituted for “full stop” by Finance Act, 1996.  \r\n202 Proviso added by Finance Act, 1996. \r\n203 Words “in Pakistan” omitted by Fi","quote_sha256":"46b01be8af4164d0d182254be2d92ec9f8f7d9f447d032bb1e8349b65b9d72f6","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-85e578a94419498e312f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1991","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85389,"character_end":85406,"quote":"Finance Act, 1991","quote_sha256":"3b4b10c4674ba5cc11bb8df7544f748b77885940f4ec77e156b839a592642883","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85219,"character_end":85636,"quote":" (c) substituted through Finance Act, 2019. \r\n197 Clause (d) omitted by Finance Act, 2019. \r\n198 Words omitted by Finance Act, 1999. \r\n199 Substituted for “full stop” by Finance Act, 1991. \r\n200 Added by Finance Act, 1991. \r\n201 Substituted for “full stop” by Finance Act, 1996.  \r\n202 Proviso added by Finance Act, 1996. \r\n203 Words “in Pakistan” omitted by Finance Act, 2003 \r\nSales Tax Act, 1990 \r\n \r\n 32   \r\n \r\n (","quote_sha256":"2dc05e28d06f3028a710f5d90eaafce9ef54e20f16c79b4377288f841b25b0a0","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4faccd1051a949e5ed0d","source":"pk-code-9214c4c9c1cfd408","title":"Added by Finance Act, 1991","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85414,"character_end":85440,"quote":"Added by Finance Act, 1991","quote_sha256":"bec3ab260a0e5b5247d5910edea1f2d7231a14d509567f177b2d6238381b81c7","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85244,"character_end":85670,"quote":"Finance Act, 2019. \r\n197 Clause (d) omitted by Finance Act, 2019. \r\n198 Words omitted by Finance Act, 1999. \r\n199 Substituted for “full stop” by Finance Act, 1991. \r\n200 Added by Finance Act, 1991. \r\n201 Substituted for “full stop” by Finance Act, 1996.  \r\n202 Proviso added by Finance Act, 1996. \r\n203 Words “in Pakistan” omitted by Finance Act, 2003 \r\nSales Tax Act, 1990 \r\n \r\n 32   \r\n \r\n (b) imported goods shall be charged","quote_sha256":"eea2da901ee85f70c8ae60cb5bcf432c51821e03d6384feaf7a1d5c5462c0e44","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ab2bcbaff6f533accc45","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85479,"character_end":85496,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85309,"character_end":85726,"quote":" \r\n198 Words omitted by Finance Act, 1999. \r\n199 Substituted for “full stop” by Finance Act, 1991. \r\n200 Added by Finance Act, 1991. \r\n201 Substituted for “full stop” by Finance Act, 1996.  \r\n202 Proviso added by Finance Act, 1996. \r\n203 Words “in Pakistan” omitted by Finance Act, 2003 \r\nSales Tax Act, 1990 \r\n \r\n 32   \r\n \r\n (b) imported goods shall be charged to“tax at such rate as” is in force,- \r\n (i) in case th","quote_sha256":"5fc27cb8387f93c17f2f346ef93866809cff8332abd65136e873e6d31e2762b2","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b5da0a2ced72e172c7ee","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85522,"character_end":85539,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85352,"character_end":85769,"quote":"\r\n199 Substituted for “full stop” by Finance Act, 1991. \r\n200 Added by Finance Act, 1991. \r\n201 Substituted for “full stop” by Finance Act, 1996.  \r\n202 Proviso added by Finance Act, 1996. \r\n203 Words “in Pakistan” omitted by Finance Act, 2003 \r\nSales Tax Act, 1990 \r\n \r\n 32   \r\n \r\n (b) imported goods shall be charged to“tax at such rate as” is in force,- \r\n (i) in case the goods are entered for home consumption, o","quote_sha256":"ad38dea1d8f0be4acd5826c4d49562aca7878a97ece7c7aac11e92cbc1f0e09d","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-95849a20496320206ce5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85578,"character_end":85595,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85408,"character_end":85825,"quote":"\r\n200 Added by Finance Act, 1991. \r\n201 Substituted for “full stop” by Finance Act, 1996.  \r\n202 Proviso added by Finance Act, 1996. \r\n203 Words “in Pakistan” omitted by Finance Act, 2003 \r\nSales Tax Act, 1990 \r\n \r\n 32   \r\n \r\n (b) imported goods shall be charged to“tax at such rate as” is in force,- \r\n (i) in case the goods are entered for home consumption, on the date \r\non a 9[goods declaration] is presented unde","quote_sha256":"223f888d6426b1625800ec8b7b4bb3d94279e94c39e45ef99196582600271dcd","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-21fa390d31411e55c2fc","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85598,"character_end":85617,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85428,"character_end":85847,"quote":"ce Act, 1991. \r\n201 Substituted for “full stop” by Finance Act, 1996.  \r\n202 Proviso added by Finance Act, 1996. \r\n203 Words “in Pakistan” omitted by Finance Act, 2003 \r\nSales Tax Act, 1990 \r\n \r\n 32   \r\n \r\n (b) imported goods shall be charged to“tax at such rate as” is in force,- \r\n (i) in case the goods are entered for home consumption, on the date \r\non a 9[goods declaration] is presented under section 79 of the \r\n","quote_sha256":"46e8bf24d35813a3857f1f3222df2178c43bd3aa6e2c8a92e7327d72278d22cb","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a0f05319bdd0d4c0ce8f","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85847,"character_end":85864,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85677,"character_end":86094,"quote":" at such rate as” is in force,- \r\n (i) in case the goods are entered for home consumption, on the date \r\non a 9[goods declaration] is presented under section 79 of the \r\nCustoms Act, 1969 (IV of 1969); \r\n \r\n (ii) in case the goods are cleared from warehouse, on the date on \r\nwhich a 204[goods declaration] for clearance of such goods is \r\npresented under section 104 of the Customs Act , 1969 (IV of \r\n1969); \r\n \r\nPr","quote_sha256":"619296c5cc8e4189e90d15975b57023c43648260fd2430941ce7b3cf775e20be","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d3d23dc27607e430147c","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act , 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":86052,"character_end":86070,"quote":"Customs Act , 1969","quote_sha256":"009e89f38125f81cf0878a19f1dc4013454ef3cda211b008f5e25d07da4c4291","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":85882,"character_end":86300,"quote":"\r\n (ii) in case the goods are cleared from warehouse, on the date on \r\nwhich a 204[goods declaration] for clearance of such goods is \r\npresented under section 104 of the Customs Act , 1969 (IV of \r\n1969); \r\n \r\nProvided that where a 9[goods declaration] is presented in advance of the \r\narrival of the conveyance by which the goods are imported, the tax shall be charged \r\nas is in force on the date on which the manife","quote_sha256":"a2723e70bd3b7cabe41848396aba2f83bba8402d55aa5a2a12bbaf39fede3670","reader_fragment":"p-84500-86254-5a5f9668ee4fe5b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-84500-86254-5a5f9668ee4fe5b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a547ae4ea6fd04ce722c","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":86796,"character_end":86813,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-86254-87988-2c8ab381b69e6dfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-86254-87988-2c8ab381b69e6dfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":86626,"character_end":87043,"quote":"he tax in respect of goods \r\nimported into Pakistan shall be charged and paid in the same manner and at the \r\nsame time as if it were a duty of customs payable under the Customs Act, 1969 \r\n207[and the provisions of the said Act 208[including section 31A thereof], shall, so \r\nfar as they relate to collection, payment and enforcement 209[including recovery] \r\nof tax under this Act on such goods where no specific pr","quote_sha256":"9c39b7e7b2a1b675120ea091e90cc52104a8d511724b7121bf76a60d614904ab","reader_fragment":"p-86254-87988-2c8ab381b69e6dfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-86254-87988-2c8ab381b69e6dfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aa8f48fcc726deec2591","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":87409,"character_end":87426,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-86254-87988-2c8ab381b69e6dfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-86254-87988-2c8ab381b69e6dfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":87239,"character_end":87656,"quote":"orms \r\nAct, 1992 (XII of 1992), and notwithstanding any decision or judgment of any \r\nforum, authority or court whether passed, before or after the promulgation of the \r\nFinance Act, 1998 (III of 1998), the provisions of section 31 -A of the Customs \r\nAct, 1969 (IV of 1969), referred to in sub-section (1) shall be incorporated in and \r\nshall be deemed to have always been so incorp orated in this Act and no person ","quote_sha256":"07b5a2925bdfe64d03618b85a866207f24b5c1fcfaaf2f44306890c9b9bbf582","reader_fragment":"p-86254-87988-2c8ab381b69e6dfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-86254-87988-2c8ab381b69e6dfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-392486d69c2c481828fb","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":87481,"character_end":87500,"quote":"Customs \r\nAct, 1969","quote_sha256":"16596195aa2d7b4ddfa074856e53ebe597af7450b1808b051617526e0caf2d64","reader_fragment":"p-86254-87988-2c8ab381b69e6dfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-86254-87988-2c8ab381b69e6dfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":87311,"character_end":87730,"quote":"ment of any \r\nforum, authority or court whether passed, before or after the promulgation of the \r\nFinance Act, 1998 (III of 1998), the provisions of section 31 -A of the Customs \r\nAct, 1969 (IV of 1969), referred to in sub-section (1) shall be incorporated in and \r\nshall be deemed to have always been so incorp orated in this Act and no person \r\nshall be entitled to any exemption from or adjustment of or refund of ta","quote_sha256":"e0811152c50024b3e44b9c34b45e5ad965c293634b7e0507f0de3504a63c17b5","reader_fragment":"p-86254-87988-2c8ab381b69e6dfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-86254-87988-2c8ab381b69e6dfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1993c5fb655f7b288eca","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":88195,"character_end":88212,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-87988-89777-84b3d4a8514c3830","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-87988-89777-84b3d4a8514c3830","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":88025,"character_end":88442,"quote":"n whether in writing or otherwise, by any \r\ngovernment department or authority.] \r\n \r\n                                           \r\n204 Substituted for “bill of entry” by Finance Act, 2005 \r\n205 Substituted for “bill of entry” by Finance Act, 2005 \r\n206 Words, figure and comma inserted by the Finance Act, 1996. \r\n207 The Words inserted in place of “IV of 1969” by Finance Act, 1996 \r\n208 The words inserted by Financ","quote_sha256":"811dec6a2ad269a227ee12ec0a19551af26f8c8fe64d297c94699eb018c7c731","reader_fragment":"p-87988-89777-84b3d4a8514c3830","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-87988-89777-84b3d4a8514c3830","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1770226d214d9ca3c757","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":88254,"character_end":88271,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-87988-89777-84b3d4a8514c3830","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-87988-89777-84b3d4a8514c3830","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":88084,"character_end":88501,"quote":"rtment or authority.] \r\n \r\n                                           \r\n204 Substituted for “bill of entry” by Finance Act, 2005 \r\n205 Substituted for “bill of entry” by Finance Act, 2005 \r\n206 Words, figure and comma inserted by the Finance Act, 1996. \r\n207 The Words inserted in place of “IV of 1969” by Finance Act, 1996 \r\n208 The words inserted by Finance Act, 1998. \r\n209 Words “including recovery” inserted by F","quote_sha256":"b6822970acbbe554eab7ac21b87efd86ccf614c72be950622ed2a1254f6739e5","reader_fragment":"p-87988-89777-84b3d4a8514c3830","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-87988-89777-84b3d4a8514c3830","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4315c88bf8a5641212f2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":88318,"character_end":88335,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-87988-89777-84b3d4a8514c3830","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-87988-89777-84b3d4a8514c3830","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":88148,"character_end":88565,"quote":"      \r\n204 Substituted for “bill of entry” by Finance Act, 2005 \r\n205 Substituted for “bill of entry” by Finance Act, 2005 \r\n206 Words, figure and comma inserted by the Finance Act, 1996. \r\n207 The Words inserted in place of “IV of 1969” by Finance Act, 1996 \r\n208 The words inserted by Finance Act, 1998. \r\n209 Words “including recovery” inserted by Finance Act, 2015. \r\n210 Sub Section (1A) inserted by Sales Tax (","quote_sha256":"5fb39b4515eba8b5cf304a3fb9cf7332ed3cf16a9b9b2e5d11c9a486b4da7dc4","reader_fragment":"p-87988-89777-84b3d4a8514c3830","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-87988-89777-84b3d4a8514c3830","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ffcd74aa2b50172deaa1","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":88390,"character_end":88407,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-87988-89777-84b3d4a8514c3830","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-87988-89777-84b3d4a8514c3830","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":88220,"character_end":88637,"quote":"ubstituted for “bill of entry” by Finance Act, 2005 \r\n206 Words, figure and comma inserted by the Finance Act, 1996. \r\n207 The Words inserted in place of “IV of 1969” by Finance Act, 1996 \r\n208 The words inserted by Finance Act, 1998. \r\n209 Words “including recovery” inserted by Finance Act, 2015. \r\n210 Sub Section (1A) inserted by Sales Tax (amendment) Ordinance, 2002 dated June 07, 2002 and shall be deemed to ha","quote_sha256":"64dec30646ab5837004ee6b087d72f93ee5694832e46e25ea0865485ed08f8aa","reader_fragment":"p-87988-89777-84b3d4a8514c3830","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-87988-89777-84b3d4a8514c3830","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b1b9c1c790e3b2a81563","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":88436,"character_end":88453,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-87988-89777-84b3d4a8514c3830","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-87988-89777-84b3d4a8514c3830","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":88266,"character_end":88683,"quote":" 2005 \r\n206 Words, figure and comma inserted by the Finance Act, 1996. \r\n207 The Words inserted in place of “IV of 1969” by Finance Act, 1996 \r\n208 The words inserted by Finance Act, 1998. \r\n209 Words “including recovery” inserted by Finance Act, 2015. \r\n210 Sub Section (1A) inserted by Sales Tax (amendment) Ordinance, 2002 dated June 07, 2002 and shall be deemed to have always been so inserted. \r\nSales Tax Act, 1","quote_sha256":"205c7369f6bb76ebb61b517671859002c58bde0004f7d7cc9ee52ebeda0e8031","reader_fragment":"p-87988-89777-84b3d4a8514c3830","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-87988-89777-84b3d4a8514c3830","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c3697bd616f7bce44448","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":88500,"character_end":88517,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-87988-89777-84b3d4a8514c3830","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-87988-89777-84b3d4a8514c3830","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":88330,"character_end":88747,"quote":" 1996. \r\n207 The Words inserted in place of “IV of 1969” by Finance Act, 1996 \r\n208 The words inserted by Finance Act, 1998. \r\n209 Words “including recovery” inserted by Finance Act, 2015. \r\n210 Sub Section (1A) inserted by Sales Tax (amendment) Ordinance, 2002 dated June 07, 2002 and shall be deemed to have always been so inserted. \r\nSales Tax Act, 1990 \r\n \r\n 33   \r\n \r\n (2) The tax in respect of taxable suppli es","quote_sha256":"7dc6721b982225c5dec7c4bbe4158383b292c84b9a9f7c9dbfc6cc71519d0e84","reader_fragment":"p-87988-89777-84b3d4a8514c3830","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-87988-89777-84b3d4a8514c3830","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b9acfc3e2b02a747c9f9","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":88667,"character_end":88686,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-87988-89777-84b3d4a8514c3830","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-87988-89777-84b3d4a8514c3830","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":88497,"character_end":88916,"quote":"by Finance Act, 2015. \r\n210 Sub Section (1A) inserted by Sales Tax (amendment) Ordinance, 2002 dated June 07, 2002 and shall be deemed to have always been so inserted. \r\nSales Tax Act, 1990 \r\n \r\n 33   \r\n \r\n (2) The tax in respect of taxable suppli es made 211[***] during a tax \r\nperiod shall be paid by the registered person 212[by the date as prescribed in this \r\nrespect] 213[:] \r\n \r\n214[Provided that the Board may,","quote_sha256":"701c18e0db8ba62379de7cc1e2df5e8d9a42dd24d1ced61ed391be154f6367b5","reader_fragment":"p-87988-89777-84b3d4a8514c3830","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-87988-89777-84b3d4a8514c3830","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f822860e800f0cfe4436","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90591,"character_end":90608,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90421,"character_end":90838,"quote":", \r\nor to be made, by him] from the output tax 225[excluding the amount of further tax \r\n                                           \r\n211 Words “ in Pakistan” omitted by Finance Act, 2013 \r\n212 Words substituted through Finance, Act, 2016. \r\n213 Substituted for full stop by Finance Act, 1997 \r\n214 Proviso inserted  by Finance Act, 1997 \r\n215 Sub Section III substituted by Finance Act, 1996. \r\n216Words “made in Pak","quote_sha256":"c3844b9f530637c821cf4943d20f371a91739794bfa3fc763970b69169837fc8","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-26489f55a466116fb5ba","source":"pk-code-9214c4c9c1cfd408","title":"Finance, Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90641,"character_end":90659,"quote":"Finance, Act, 2016","quote_sha256":"786ddbf6697ed2b70e3dcd3490a869714f25c63361929389bd382f197a31786b","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90471,"character_end":90889,"quote":"[excluding the amount of further tax \r\n                                           \r\n211 Words “ in Pakistan” omitted by Finance Act, 2013 \r\n212 Words substituted through Finance, Act, 2016. \r\n213 Substituted for full stop by Finance Act, 1997 \r\n214 Proviso inserted  by Finance Act, 1997 \r\n215 Sub Section III substituted by Finance Act, 1996. \r\n216Words “made in Pakistan” omitted by Finance Act, 2003.  \r\n217 Sub Sec","quote_sha256":"21f028f27d6e878a7cd98c5ee44120eb31dec28f4e6927b1a3033b8f40eb252c","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d8ed4b4753d95f745939","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90696,"character_end":90713,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90526,"character_end":90943,"quote":"                           \r\n211 Words “ in Pakistan” omitted by Finance Act, 2013 \r\n212 Words substituted through Finance, Act, 2016. \r\n213 Substituted for full stop by Finance Act, 1997 \r\n214 Proviso inserted  by Finance Act, 1997 \r\n215 Sub Section III substituted by Finance Act, 1996. \r\n216Words “made in Pakistan” omitted by Finance Act, 2003.  \r\n217 Sub Section 4 omitted by Finance Act, 1996. \r\n218 New sub-sec","quote_sha256":"e2bee3df9a68a691a350a636ded1cc51eb2dc2984258690a4d4676e06585bcb8","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-753edaf040bc675466c8","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90741,"character_end":90758,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90571,"character_end":90988,"quote":"akistan” omitted by Finance Act, 2013 \r\n212 Words substituted through Finance, Act, 2016. \r\n213 Substituted for full stop by Finance Act, 1997 \r\n214 Proviso inserted  by Finance Act, 1997 \r\n215 Sub Section III substituted by Finance Act, 1996. \r\n216Words “made in Pakistan” omitted by Finance Act, 2003.  \r\n217 Sub Section 4 omitted by Finance Act, 1996. \r\n218 New sub-section (5) added by Finance Act, 2022. \r\n219 Su","quote_sha256":"3afc27fc2ec842d9a3d813e391c74225def20abbbb824bae5a5e8d728c742d87","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0ed62bade02bf7487fa2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90796,"character_end":90813,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90626,"character_end":91043,"quote":"ituted through Finance, Act, 2016. \r\n213 Substituted for full stop by Finance Act, 1997 \r\n214 Proviso inserted  by Finance Act, 1997 \r\n215 Sub Section III substituted by Finance Act, 1996. \r\n216Words “made in Pakistan” omitted by Finance Act, 2003.  \r\n217 Sub Section 4 omitted by Finance Act, 1996. \r\n218 New sub-section (5) added by Finance Act, 2022. \r\n219 Substituted for the word “ for by Finance Act, 2007 \r\n220","quote_sha256":"d742c0f4ddba59d1523bdba4ca7f7baaae2174e5379aac6fd9ad9738d1d4cec3","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cc01d66bad1bb29ae631","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90856,"character_end":90873,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90686,"character_end":91103,"quote":"l stop by Finance Act, 1997 \r\n214 Proviso inserted  by Finance Act, 1997 \r\n215 Sub Section III substituted by Finance Act, 1996. \r\n216Words “made in Pakistan” omitted by Finance Act, 2003.  \r\n217 Sub Section 4 omitted by Finance Act, 1996. \r\n218 New sub-section (5) added by Finance Act, 2022. \r\n219 Substituted for the word “ for by Finance Act, 2007 \r\n220 The word” section” substituted by the words and figure “sec","quote_sha256":"40f5a0243e066c6ea966b9cc5b82b251cf4edd67e86dc18211fbb11f420bae38","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e6cc978ba30a13ba8b1f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90907,"character_end":90924,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90737,"character_end":91154,"quote":" by Finance Act, 1997 \r\n215 Sub Section III substituted by Finance Act, 1996. \r\n216Words “made in Pakistan” omitted by Finance Act, 2003.  \r\n217 Sub Section 4 omitted by Finance Act, 1996. \r\n218 New sub-section (5) added by Finance Act, 2022. \r\n219 Substituted for the word “ for by Finance Act, 2007 \r\n220 The word” section” substituted by the words and figure “section 8 and” in Finance Act 2014. \r\n221 Comma and wo","quote_sha256":"94a217f119edd1e06acc10d21ad2712e788409b2493d5de52489ca1b3db30982","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a6db47e63651e1b6cb93","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90961,"character_end":90978,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90791,"character_end":91208,"quote":"d by Finance Act, 1996. \r\n216Words “made in Pakistan” omitted by Finance Act, 2003.  \r\n217 Sub Section 4 omitted by Finance Act, 1996. \r\n218 New sub-section (5) added by Finance Act, 2022. \r\n219 Substituted for the word “ for by Finance Act, 2007 \r\n220 The word” section” substituted by the words and figure “section 8 and” in Finance Act 2014. \r\n221 Comma and word etc, inserted by Finance Ordinance, 2001 \r\n222 Word","quote_sha256":"b997f624e0d36f7e0e59578ed98b58b6aef29a1805401c3082abd3c39aa5a30d","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6895cc371882d0a9a73a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91020,"character_end":91037,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90850,"character_end":91267,"quote":"ed by Finance Act, 2003.  \r\n217 Sub Section 4 omitted by Finance Act, 1996. \r\n218 New sub-section (5) added by Finance Act, 2022. \r\n219 Substituted for the word “ for by Finance Act, 2007 \r\n220 The word” section” substituted by the words and figure “section 8 and” in Finance Act 2014. \r\n221 Comma and word etc, inserted by Finance Ordinance, 2001 \r\n222 Words inserted by Finance Act, 1996 \r\n223 Words inserted by Fin","quote_sha256":"83b06861642aa0041c366cc30700377654b676d3aaecd3cdc303dfaf31fee965","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-642eb8401e02c612fa6a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91118,"character_end":91134,"quote":"Finance Act 2014","quote_sha256":"9d68de489406af4a054d624a981bd0a123ac1ceb1e80caacd468cba7762b207d","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":90948,"character_end":91364,"quote":"(5) added by Finance Act, 2022. \r\n219 Substituted for the word “ for by Finance Act, 2007 \r\n220 The word” section” substituted by the words and figure “section 8 and” in Finance Act 2014. \r\n221 Comma and word etc, inserted by Finance Ordinance, 2001 \r\n222 Words inserted by Finance Act, 1996 \r\n223 Words inserted by Finance Act, 2004. \r\n224 Words inserted by Finance Act, 1998. \r\n225 Inserted by Finance Act 2014 \r\nS","quote_sha256":"c2e13863b130d58711eaddb67207b8688b39e35ab5c928724ed1516bb761c52b","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ba14e556702264870b0d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91222,"character_end":91239,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91052,"character_end":91469,"quote":"” section” substituted by the words and figure “section 8 and” in Finance Act 2014. \r\n221 Comma and word etc, inserted by Finance Ordinance, 2001 \r\n222 Words inserted by Finance Act, 1996 \r\n223 Words inserted by Finance Act, 2004. \r\n224 Words inserted by Finance Act, 1998. \r\n225 Inserted by Finance Act 2014 \r\nSales Tax Act, 1990 \r\n \r\n 34   \r\n \r\nunder sub-section (1A) of section 3.] 226[ ] that is due from him in r","quote_sha256":"6ddb1009b1043eb4eee6637a12e10215eaef54fa019cfafe140f91e1c7f9041f","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-083a07cae286e0a72898","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91264,"character_end":91281,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91094,"character_end":91511,"quote":"gure “section 8 and” in Finance Act 2014. \r\n221 Comma and word etc, inserted by Finance Ordinance, 2001 \r\n222 Words inserted by Finance Act, 1996 \r\n223 Words inserted by Finance Act, 2004. \r\n224 Words inserted by Finance Act, 1998. \r\n225 Inserted by Finance Act 2014 \r\nSales Tax Act, 1990 \r\n \r\n 34   \r\n \r\nunder sub-section (1A) of section 3.] 226[ ] that is due from him in respect of that \r\ntax period and to make su","quote_sha256":"fa7e792bc3721f7fb151bd6a8d95a05c4c6d682eb7d3eb63c827e89a4c47d0dd","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ec28a554caec6adb632d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91307,"character_end":91324,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91137,"character_end":91554,"quote":"\n221 Comma and word etc, inserted by Finance Ordinance, 2001 \r\n222 Words inserted by Finance Act, 1996 \r\n223 Words inserted by Finance Act, 2004. \r\n224 Words inserted by Finance Act, 1998. \r\n225 Inserted by Finance Act 2014 \r\nSales Tax Act, 1990 \r\n \r\n 34   \r\n \r\nunder sub-section (1A) of section 3.] 226[ ] that is due from him in respect of that \r\ntax period and to make such other adjustments as are specified in Se","quote_sha256":"4b7a744ef71f4c13b28588d9c3dea841ac6360f337cefa5c59adf433897b6d2c","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e1a32a2c59b39af3cf63","source":"pk-code-9214c4c9c1cfd408","title":"Inserted by Finance Act 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91332,"character_end":91360,"quote":"Inserted by Finance Act 2014","quote_sha256":"b314f848fc10ecd8d576045d2691f57d438b7edb3a57816cb51083868c4b1e41","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91162,"character_end":91590,"quote":"inserted by Finance Ordinance, 2001 \r\n222 Words inserted by Finance Act, 1996 \r\n223 Words inserted by Finance Act, 2004. \r\n224 Words inserted by Finance Act, 1998. \r\n225 Inserted by Finance Act 2014 \r\nSales Tax Act, 1990 \r\n \r\n 34   \r\n \r\nunder sub-section (1A) of section 3.] 226[ ] that is due from him in respect of that \r\ntax period and to make such other adjustments as are specified in Section 9 227[:] \r\n \r\n228[Provided tha","quote_sha256":"799c9cda9f90e50bd41b285cd2aa113c6665ff3521f360642d8a0503acae487e","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c1553ad3674521c199bb","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91363,"character_end":91382,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":91193,"character_end":91612,"quote":"2001 \r\n222 Words inserted by Finance Act, 1996 \r\n223 Words inserted by Finance Act, 2004. \r\n224 Words inserted by Finance Act, 1998. \r\n225 Inserted by Finance Act 2014 \r\nSales Tax Act, 1990 \r\n \r\n 34   \r\n \r\nunder sub-section (1A) of section 3.] 226[ ] that is due from him in respect of that \r\ntax period and to make such other adjustments as are specified in Section 9 227[:] \r\n \r\n228[Provided that where a registered p","quote_sha256":"64cd3f51676712b6dcfc51cba2b5a5b73d8d10e08b023e92b5ba848dc3576433","reader_fragment":"p-89777-91574-1a40b19ae16c6179","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-89777-91574-1a40b19ae16c6179","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cef917765a0908b53f2a","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":92684,"character_end":92701,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-91574-93355-b4e0dc4026125124","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-91574-93355-b4e0dc4026125124","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":92514,"character_end":92931,"quote":"r \r\ngoods declaration in his name and showing his sales tax registration \r\nnumber, duly cleared by the customs under section 79 234[, section \r\n81] or section 104 of the Customs Act, 1969 (IV of 1969);] \r\n \r\n (iii)  235[in case of goods purchased in auction, he holds a treasury challan, \r\n236[in his name and bearing his registration number,] showing \r\npayment of sales tax;] \r\n \r\n 237[(iv) ***] \r\n  \r\n 238[(3) Notwi","quote_sha256":"196efdf1dab794a860cf2b9e5913b364566118c9d482b1a2064a25d3664f090a","reader_fragment":"p-91574-93355-b4e0dc4026125124","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-91574-93355-b4e0dc4026125124","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-19081ef437a27b1a2c97","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93411,"character_end":93428,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93241,"character_end":93658,"quote":"termined \r\nor to be determined as due from him under this Act.] \r\n \r\n                                           \r\n226 Words etc “ excluding the amount of tax” omitted by Finance Act, 2004 \r\n227 Substituted for the full stop by Finance Act, 2003 \r\n228 Proviso substituted by Finance Act, 2008. \r\n229 Words “in Pakistan” omitted by Finance Act, 2003. \r\n230 Words inserted by Finance Act, 2003. \r\n231 The expression subs","quote_sha256":"4d411319d919c95c5ecdafda7ed2108ae8f1e372600fe1f8a05b7b0bf178b74b","reader_fragment":"p-91574-93355-b4e0dc4026125124","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-91574-93355-b4e0dc4026125124","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-df68b8fd4b0e5b2459b5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93468,"character_end":93485,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93298,"character_end":93715,"quote":" Act.] \r\n \r\n                                           \r\n226 Words etc “ excluding the amount of tax” omitted by Finance Act, 2004 \r\n227 Substituted for the full stop by Finance Act, 2003 \r\n228 Proviso substituted by Finance Act, 2008. \r\n229 Words “in Pakistan” omitted by Finance Act, 2003. \r\n230 Words inserted by Finance Act, 2003. \r\n231 The expression substituted through Finance Act, 2019. \r\n232 A Colon substitu","quote_sha256":"e90b0e40cd8a404b3e360eb2b649192c1c9a2b481f089c5a82d9b59454d274d6","reader_fragment":"p-91574-93355-b4e0dc4026125124","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-91574-93355-b4e0dc4026125124","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e5d4e52bfa73047144c4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93515,"character_end":93532,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93345,"character_end":93762,"quote":"        \r\n226 Words etc “ excluding the amount of tax” omitted by Finance Act, 2004 \r\n227 Substituted for the full stop by Finance Act, 2003 \r\n228 Proviso substituted by Finance Act, 2008. \r\n229 Words “in Pakistan” omitted by Finance Act, 2003. \r\n230 Words inserted by Finance Act, 2003. \r\n231 The expression substituted through Finance Act, 2019. \r\n232 A Colon substituted the semi colon & Proviso added through Fina","quote_sha256":"6fc69c6b15e85167fda5ebe147fc04960df8e24515108d4384f4da4dd52b7511","reader_fragment":"p-91574-93355-b4e0dc4026125124","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-91574-93355-b4e0dc4026125124","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-56bd80afb210b4efee08","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93571,"character_end":93588,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93401,"character_end":93818,"quote":"mitted by Finance Act, 2004 \r\n227 Substituted for the full stop by Finance Act, 2003 \r\n228 Proviso substituted by Finance Act, 2008. \r\n229 Words “in Pakistan” omitted by Finance Act, 2003. \r\n230 Words inserted by Finance Act, 2003. \r\n231 The expression substituted through Finance Act, 2019. \r\n232 A Colon substituted the semi colon & Proviso added through Finance, Act, 2016. \r\n233 Clause (ii) substituted by Finance","quote_sha256":"c5c7ddb7b415988ac6da79f59a000b415eca2cb0cad003ee434302d443f7546d","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-49395771359cd41ed8d0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93614,"character_end":93631,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93444,"character_end":93861,"quote":"ed for the full stop by Finance Act, 2003 \r\n228 Proviso substituted by Finance Act, 2008. \r\n229 Words “in Pakistan” omitted by Finance Act, 2003. \r\n230 Words inserted by Finance Act, 2003. \r\n231 The expression substituted through Finance Act, 2019. \r\n232 A Colon substituted the semi colon & Proviso added through Finance, Act, 2016. \r\n233 Clause (ii) substituted by Finance Act, 2003. \r\n234 Expression “, section 81”","quote_sha256":"3ff81363340d85ce5b72a1aa152b88a4f957cd6bb7c8869a312503120d09a43e","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-515d431a2a2687dd28d5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93674,"character_end":93691,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93504,"character_end":93921,"quote":"tituted by Finance Act, 2008. \r\n229 Words “in Pakistan” omitted by Finance Act, 2003. \r\n230 Words inserted by Finance Act, 2003. \r\n231 The expression substituted through Finance Act, 2019. \r\n232 A Colon substituted the semi colon & Proviso added through Finance, Act, 2016. \r\n233 Clause (ii) substituted by Finance Act, 2003. \r\n234 Expression “, section 81” inserted by Finance Act, 2015. \r\n235 Clause (iii) inserted ","quote_sha256":"d49ee16b5ef35c0005e172ab2c63a70fca57db3d9e208a11af2d5fd4f0e80a47","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d71f02e0a57bbe2091f3","source":"pk-code-9214c4c9c1cfd408","title":"Finance, Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93758,"character_end":93776,"quote":"Finance, Act, 2016","quote_sha256":"786ddbf6697ed2b70e3dcd3490a869714f25c63361929389bd382f197a31786b","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93588,"character_end":94006,"quote":". \r\n230 Words inserted by Finance Act, 2003. \r\n231 The expression substituted through Finance Act, 2019. \r\n232 A Colon substituted the semi colon & Proviso added through Finance, Act, 2016. \r\n233 Clause (ii) substituted by Finance Act, 2003. \r\n234 Expression “, section 81” inserted by Finance Act, 2015. \r\n235 Clause (iii) inserted by Finance Ordinance, 2002 \r\n236 Comma and words inserted by Finance Act, 2004. \r\n237","quote_sha256":"5d81a5deb0fe29a75c128843d3c0f61bcaeaeb0890b51dc58365ac7353c04b6c","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b9c10cd307c3725d5d2d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93811,"character_end":93828,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93641,"character_end":94058,"quote":"e expression substituted through Finance Act, 2019. \r\n232 A Colon substituted the semi colon & Proviso added through Finance, Act, 2016. \r\n233 Clause (ii) substituted by Finance Act, 2003. \r\n234 Expression “, section 81” inserted by Finance Act, 2015. \r\n235 Clause (iii) inserted by Finance Ordinance, 2002 \r\n236 Comma and words inserted by Finance Act, 2004. \r\n237 Clause (iv) omitted by Finance Act, 1997. \r\n238 Sub","quote_sha256":"e70af6cecaf35aa42464f4cfaf74cb196e6ad4da3c87ee1fd95c84443dbaa6f4","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-39873904b8026023d3bc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93874,"character_end":93891,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93704,"character_end":94121,"quote":"on substituted the semi colon & Proviso added through Finance, Act, 2016. \r\n233 Clause (ii) substituted by Finance Act, 2003. \r\n234 Expression “, section 81” inserted by Finance Act, 2015. \r\n235 Clause (iii) inserted by Finance Ordinance, 2002 \r\n236 Comma and words inserted by Finance Act, 2004. \r\n237 Clause (iv) omitted by Finance Act, 1997. \r\n238 Sub Section (3) inserted by Finance Ordinance, 2002. \r\n239 The exp","quote_sha256":"154c2ae9c756ff5f96145d8de7c72962b3561ac9f6ba4ecd3f26a6831597ad4c","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-014f6f13e0dc25474b82","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93924,"character_end":93947,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93754,"character_end":94177,"quote":"ugh Finance, Act, 2016. \r\n233 Clause (ii) substituted by Finance Act, 2003. \r\n234 Expression “, section 81” inserted by Finance Act, 2015. \r\n235 Clause (iii) inserted by Finance Ordinance, 2002 \r\n236 Comma and words inserted by Finance Act, 2004. \r\n237 Clause (iv) omitted by Finance Act, 1997. \r\n238 Sub Section (3) inserted by Finance Ordinance, 2002. \r\n239 The expression substituted by Finance Act, 2019. \r\nSales Tax Ac","quote_sha256":"96d283cb9cd613dc8ff5874848e1745c7693f2e7d52dbbe3c260772cc92d76f0","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0de308a722bca1f8895d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93982,"character_end":93999,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93812,"character_end":94229,"quote":"inance Act, 2003. \r\n234 Expression “, section 81” inserted by Finance Act, 2015. \r\n235 Clause (iii) inserted by Finance Ordinance, 2002 \r\n236 Comma and words inserted by Finance Act, 2004. \r\n237 Clause (iv) omitted by Finance Act, 1997. \r\n238 Sub Section (3) inserted by Finance Ordinance, 2002. \r\n239 The expression substituted by Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 35   \r\n \r\n 240[(4) Notwithstanding any","quote_sha256":"9a198e54bb4e4583eeeea455f7d50eb9206d2d0ce47e841294208a74be5ad56c","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fc4fd1caabee00165c8f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":94030,"character_end":94047,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93860,"character_end":94277,"quote":"” inserted by Finance Act, 2015. \r\n235 Clause (iii) inserted by Finance Ordinance, 2002 \r\n236 Comma and words inserted by Finance Act, 2004. \r\n237 Clause (iv) omitted by Finance Act, 1997. \r\n238 Sub Section (3) inserted by Finance Ordinance, 2002. \r\n239 The expression substituted by Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 35   \r\n \r\n 240[(4) Notwithstanding anything contained in this Act or rules made there ","quote_sha256":"1e36f74fe138b0b83a558c1bdcdb8a5e33d02786142c0a73e3b9dfbcaf847256","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a4df88730e30f29f7834","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":94083,"character_end":94106,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93913,"character_end":94336,"quote":"nserted by Finance Ordinance, 2002 \r\n236 Comma and words inserted by Finance Act, 2004. \r\n237 Clause (iv) omitted by Finance Act, 1997. \r\n238 Sub Section (3) inserted by Finance Ordinance, 2002. \r\n239 The expression substituted by Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 35   \r\n \r\n 240[(4) Notwithstanding anything contained in this Act or rules made there \r\nunder, the 241[Federal Government] may, by notification i","quote_sha256":"aeec2deca888915ba873f21d5cdb48bd895a355c6e6de441afe9e4de10d06d43","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4c4784eeb9df34183af6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":94144,"character_end":94161,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93974,"character_end":94391,"quote":"rted by Finance Act, 2004. \r\n237 Clause (iv) omitted by Finance Act, 1997. \r\n238 Sub Section (3) inserted by Finance Ordinance, 2002. \r\n239 The expression substituted by Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 35   \r\n \r\n 240[(4) Notwithstanding anything contained in this Act or rules made there \r\nunder, the 241[Federal Government] may, by notification in the official Gazette, \r\nsubject to such conditions, l","quote_sha256":"d0c5e486c135f7ff80215117226a30ab5d35cc7cfe78edefcdfbe34da935ff03","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cfec78c72445f5a6ede2","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":94165,"character_end":94184,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":93995,"character_end":94414,"quote":"2004. \r\n237 Clause (iv) omitted by Finance Act, 1997. \r\n238 Sub Section (3) inserted by Finance Ordinance, 2002. \r\n239 The expression substituted by Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 35   \r\n \r\n 240[(4) Notwithstanding anything contained in this Act or rules made there \r\nunder, the 241[Federal Government] may, by notification in the official Gazette, \r\nsubject to such conditions, limitations or restricti","quote_sha256":"953bc880b218bf7ebd43593adb35b5d3c25411c98e9a166c77bdc731ebba1019","reader_fragment":"p-93355-95123-b0eebf7039c617a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-93355-95123-b0eebf7039c617a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-68c9011a36411cf0f6fa","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96663,"character_end":96680,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-95123-96895-e5ccc5c781037d20","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-95123-96895-e5ccc5c781037d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96493,"character_end":96910,"quote":"ederal Government] may, \r\nby a notification in the official Gazette, specify251[;252[***]] \r\n                                           \r\n240 Sub Section (4) inserted by Finance Act, 2007.   \r\n241 Words “Federal Government” substituted by Finance Act, 2018. \r\n242 New sub-section inserted by Finance Act, 2020. \r\n243  Section (7A) inserted by Finance Act, 2003. \r\n244 Renumbered by Finance Act, 2004 \r\n245 Sub-section","quote_sha256":"1e362793516cdd5c95cf86d3b3b64150089b3773b71257349b3fbdfdb255d1d4","reader_fragment":"p-95123-96895-e5ccc5c781037d20","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-95123-96895-e5ccc5c781037d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a0828720354a8b55ec91","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96732,"character_end":96749,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-95123-96895-e5ccc5c781037d20","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-95123-96895-e5ccc5c781037d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96562,"character_end":96979,"quote":"specify251[;252[***]] \r\n                                           \r\n240 Sub Section (4) inserted by Finance Act, 2007.   \r\n241 Words “Federal Government” substituted by Finance Act, 2018. \r\n242 New sub-section inserted by Finance Act, 2020. \r\n243  Section (7A) inserted by Finance Act, 2003. \r\n244 Renumbered by Finance Act, 2004 \r\n245 Sub-section (2) substituted vide Finance Act, 2019.  \r\n246 Section (8) substitut","quote_sha256":"172031f1e2a8fbfcfc418f4b70f95d6af7887056b091f9d24aa9c098eeb9100e","reader_fragment":"p-95123-96895-e5ccc5c781037d20","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-95123-96895-e5ccc5c781037d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f1d7c9f3d3bd822da33b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96785,"character_end":96802,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-95123-96895-e5ccc5c781037d20","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-95123-96895-e5ccc5c781037d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96615,"character_end":97032,"quote":"              \r\n240 Sub Section (4) inserted by Finance Act, 2007.   \r\n241 Words “Federal Government” substituted by Finance Act, 2018. \r\n242 New sub-section inserted by Finance Act, 2020. \r\n243  Section (7A) inserted by Finance Act, 2003. \r\n244 Renumbered by Finance Act, 2004 \r\n245 Sub-section (2) substituted vide Finance Act, 2019.  \r\n246 Section (8) substituted by Finance Act, 1996. \r\n247 Clause (a) substituted","quote_sha256":"449fbac6dff17b25eaa9020bce6b2ef1eef268f24d87817cfa145b280bc48ede","reader_fragment":"p-95123-96895-e5ccc5c781037d20","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-95123-96895-e5ccc5c781037d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d4a11bd081a969dd339d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96836,"character_end":96853,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-95123-96895-e5ccc5c781037d20","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-95123-96895-e5ccc5c781037d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96666,"character_end":97083,"quote":"ance Act, 2007.   \r\n241 Words “Federal Government” substituted by Finance Act, 2018. \r\n242 New sub-section inserted by Finance Act, 2020. \r\n243  Section (7A) inserted by Finance Act, 2003. \r\n244 Renumbered by Finance Act, 2004 \r\n245 Sub-section (2) substituted vide Finance Act, 2019.  \r\n246 Section (8) substituted by Finance Act, 1996. \r\n247 Clause (a) substituted by Sales Tax (amendment) Ordinance, 2001 dated Feb","quote_sha256":"6f7ae48115b2c7dde92766d7429fd7fc8db6d9941c186322089c704a62ecdca2","reader_fragment":"p-95123-96895-e5ccc5c781037d20","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-95123-96895-e5ccc5c781037d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-871b3a45d9bc11d18a2d","source":"pk-code-9214c4c9c1cfd408","title":"Renumbered by Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96861,"character_end":96892,"quote":"Renumbered by Finance Act, 2004","quote_sha256":"d7148355b0bc1652d7a6ed11ff9ebda47e5d26f6ed6ab0b6d806192960c6ea7a","reader_fragment":"p-95123-96895-e5ccc5c781037d20","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-95123-96895-e5ccc5c781037d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96691,"character_end":97122,"quote":"ords “Federal Government” substituted by Finance Act, 2018. \r\n242 New sub-section inserted by Finance Act, 2020. \r\n243  Section (7A) inserted by Finance Act, 2003. \r\n244 Renumbered by Finance Act, 2004 \r\n245 Sub-section (2) substituted vide Finance Act, 2019.  \r\n246 Section (8) substituted by Finance Act, 1996. \r\n247 Clause (a) substituted by Sales Tax (amendment) Ordinance, 2001 dated February 07, 2001. \r\n248 Words inserted by","quote_sha256":"1be440bacd3a8c950c8bf752dc75042ddef1f79a52aa28bd47f267055778d9e6","reader_fragment":"p-95123-96895-e5ccc5c781037d20","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-95123-96895-e5ccc5c781037d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8665c54a78e4895709da","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96932,"character_end":96949,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96762,"character_end":97179,"quote":"ub-section inserted by Finance Act, 2020. \r\n243  Section (7A) inserted by Finance Act, 2003. \r\n244 Renumbered by Finance Act, 2004 \r\n245 Sub-section (2) substituted vide Finance Act, 2019.  \r\n246 Section (8) substituted by Finance Act, 1996. \r\n247 Clause (a) substituted by Sales Tax (amendment) Ordinance, 2001 dated February 07, 2001. \r\n248 Words inserted by Finance Act, 2008. \r\n249 Words “for the manufacture of p","quote_sha256":"16828c14cb68043932f6916dfc449164682c5efce654d50a66a8705abb0c9c9c","reader_fragment":"p-95123-96895-e5ccc5c781037d20","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-95123-96895-e5ccc5c781037d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-34a8c527f02bf606f850","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96985,"character_end":97002,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96815,"character_end":97232,"quote":"ion (7A) inserted by Finance Act, 2003. \r\n244 Renumbered by Finance Act, 2004 \r\n245 Sub-section (2) substituted vide Finance Act, 2019.  \r\n246 Section (8) substituted by Finance Act, 1996. \r\n247 Clause (a) substituted by Sales Tax (amendment) Ordinance, 2001 dated February 07, 2001. \r\n248 Words inserted by Finance Act, 2008. \r\n249 Words “for the manufacture of production of manufacture goods or,” omitted by Financ","quote_sha256":"40a51e185eb04b49574ee3f636828da674d2baee4a4e5ec24887767fa490629f","reader_fragment":"p-95123-96895-e5ccc5c781037d20","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-95123-96895-e5ccc5c781037d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c55b2e78fdf744b001e8","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":97123,"character_end":97140,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":96953,"character_end":97370,"quote":"\n246 Section (8) substituted by Finance Act, 1996. \r\n247 Clause (a) substituted by Sales Tax (amendment) Ordinance, 2001 dated February 07, 2001. \r\n248 Words inserted by Finance Act, 2008. \r\n249 Words “for the manufacture of production of manufacture goods or,” omitted by Finance Act, 2007. \r\n250 Words “Federal Government” substituted by Finance Act, 2018. \r\n251 Substituted for full stop by Finance Act, 1999 \r\n252","quote_sha256":"0b355c81b5bf4d58d2e6d4de32b0a63f02781a0275e6d6a57a695eb18eaa595d","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f27ca08acfab57e5af06","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":97226,"character_end":97243,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":97056,"character_end":97473,"quote":") Ordinance, 2001 dated February 07, 2001. \r\n248 Words inserted by Finance Act, 2008. \r\n249 Words “for the manufacture of production of manufacture goods or,” omitted by Finance Act, 2007. \r\n250 Words “Federal Government” substituted by Finance Act, 2018. \r\n251 Substituted for full stop by Finance Act, 1999 \r\n252  Word “and” omitted by Finance Act, 2004. \r\nSales Tax Act, 1990 \r\n \r\n 36   \r\n \r\n \r\n 253[(c)]  254[***]","quote_sha256":"79f81339fb6ecd28f2c32968ce94e410768e286e337a859262aedc6839d88296","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aac4c98b29b99d1d6693","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":97293,"character_end":97310,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":97123,"character_end":97540,"quote":"Finance Act, 2008. \r\n249 Words “for the manufacture of production of manufacture goods or,” omitted by Finance Act, 2007. \r\n250 Words “Federal Government” substituted by Finance Act, 2018. \r\n251 Substituted for full stop by Finance Act, 1999 \r\n252  Word “and” omitted by Finance Act, 2004. \r\nSales Tax Act, 1990 \r\n \r\n 36   \r\n \r\n \r\n 253[(c)]  254[***] the goods under 255[sub-section] (5) of section 3 256[:] \r\n  \r\n 25","quote_sha256":"a767f7fe3274a478adf1841b455afe0e77fd0553368a63aa4586e14ab3cc0c5b","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-452141822d667ebbca57","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":97347,"character_end":97364,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":97177,"character_end":97594,"quote":" production of manufacture goods or,” omitted by Finance Act, 2007. \r\n250 Words “Federal Government” substituted by Finance Act, 2018. \r\n251 Substituted for full stop by Finance Act, 1999 \r\n252  Word “and” omitted by Finance Act, 2004. \r\nSales Tax Act, 1990 \r\n \r\n 36   \r\n \r\n \r\n 253[(c)]  254[***] the goods under 255[sub-section] (5) of section 3 256[:] \r\n  \r\n 257[(ca) the goods 258[or services] in respect of which ","quote_sha256":"09f23667503d9a34651b41651e5a90a4af284d2a95e8f388ecd8c9f2d43a5206","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b197f15f4560763e0e3e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":97394,"character_end":97411,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":97224,"character_end":97641,"quote":"y Finance Act, 2007. \r\n250 Words “Federal Government” substituted by Finance Act, 2018. \r\n251 Substituted for full stop by Finance Act, 1999 \r\n252  Word “and” omitted by Finance Act, 2004. \r\nSales Tax Act, 1990 \r\n \r\n 36   \r\n \r\n \r\n 253[(c)]  254[***] the goods under 255[sub-section] (5) of section 3 256[:] \r\n  \r\n 257[(ca) the goods 258[or services] in respect of which sales tax has not been \r\ndeposited in the Gover","quote_sha256":"7adc0b2671ff34b0dd9e4e8df900d3a0dde3ef8155a998cc229687aa91137b2f","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-060366fda1e1be8114ff","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":97415,"character_end":97434,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":97245,"character_end":97664,"quote":"\r\n250 Words “Federal Government” substituted by Finance Act, 2018. \r\n251 Substituted for full stop by Finance Act, 1999 \r\n252  Word “and” omitted by Finance Act, 2004. \r\nSales Tax Act, 1990 \r\n \r\n 36   \r\n \r\n \r\n 253[(c)]  254[***] the goods under 255[sub-section] (5) of section 3 256[:] \r\n  \r\n 257[(ca) the goods 258[or services] in respect of which sales tax has not been \r\ndeposited in the Government treasury by the r","quote_sha256":"cf8e60f6dfa4bd5614265aef04aba74aefb2fc460ff722823a041bf2c060cacb","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b79341a9b886dd1b59c8","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":98679,"character_end":98720,"quote":"First Schedule to the Customs \r\nAct, 1969","quote_sha256":"7ae63c30517585779bb4d8e905f4e589a0bd944a159463b649eea44f1169b6fd","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":98509,"character_end":98950,"quote":" acquired for sale or re -sale  or \r\nfor direct use in the production or manufacture of taxable goods; \r\n266[***]] \r\n   \r\n 267[(i)  vehicles falling in Chapter 87 of the First Schedule to the Customs \r\nAct, 1969 (IV of 1969), parts of such vehicles, electrical and gas \r\nappliances, furniture furnishings, office equipment (excluding \r\nelectronic cash registers), but excluding such goods acquired for sale \r\nor re-sale] 268[;] \r\n \r\n 269[(j)","quote_sha256":"1b8db6c0d62396ab58a51db9e6d0c912c1caa88493b8222f2dfc9d136ec6bff9","reader_fragment":"p-96895-98631-56d8f2f6deca1b8b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-96895-98631-56d8f2f6deca1b8b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b3fcd50ccdd6b7c078aa","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99137,"character_end":99154,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":98967,"character_end":99384,"quote":"ect of which input tax adjustment is barred under the \r\nrespective provincial sales tax law; \r\n \r\n                                           \r\n253 Clause (c) inserted by Finance Act, 1999. \r\n254 Word “on” omitted by Finance Act, 2004. \r\n255 Substituted for subsection (1A) and Finance Act, 2004. \r\n256 Substituted for the full stop by Finance Act, 2004.  \r\n257 Clause (ca) inserted by Finance Act, 2006.  \r\n258Words i","quote_sha256":"b253c4884f9a16b723607481db2d3de40b76ef3e0dac841124993c88dbd5ea0d","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9f4e00f61a63f0bb01e3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99183,"character_end":99200,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99013,"character_end":99430,"quote":"der the \r\nrespective provincial sales tax law; \r\n \r\n                                           \r\n253 Clause (c) inserted by Finance Act, 1999. \r\n254 Word “on” omitted by Finance Act, 2004. \r\n255 Substituted for subsection (1A) and Finance Act, 2004. \r\n256 Substituted for the full stop by Finance Act, 2004.  \r\n257 Clause (ca) inserted by Finance Act, 2006.  \r\n258Words inserted by Finance Act, 2008. \r\n259 Clause (ca","quote_sha256":"35edca9e0f4dd81c7990219a5d07f5b0f3f05358d30c31d50f21f8e4aed64a5b","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-65ade07ec3d40f5d7596","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99244,"character_end":99261,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99074,"character_end":99491,"quote":"                                  \r\n253 Clause (c) inserted by Finance Act, 1999. \r\n254 Word “on” omitted by Finance Act, 2004. \r\n255 Substituted for subsection (1A) and Finance Act, 2004. \r\n256 Substituted for the full stop by Finance Act, 2004.  \r\n257 Clause (ca) inserted by Finance Act, 2006.  \r\n258Words inserted by Finance Act, 2008. \r\n259 Clause (caa) inserted by Finance Act, 2013 \r\n260 Clause (d) inserted by","quote_sha256":"c276522411579d8644014b4c6a8901e220cc005cc77dc3dc078e0f59566a327e","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f8b7527f9428f8373cb0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99302,"character_end":99319,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99132,"character_end":99549,"quote":"d by Finance Act, 1999. \r\n254 Word “on” omitted by Finance Act, 2004. \r\n255 Substituted for subsection (1A) and Finance Act, 2004. \r\n256 Substituted for the full stop by Finance Act, 2004.  \r\n257 Clause (ca) inserted by Finance Act, 2006.  \r\n258Words inserted by Finance Act, 2008. \r\n259 Clause (caa) inserted by Finance Act, 2013 \r\n260 Clause (d) inserted by Finance Act, 2004. \r\n261 The word “and “omitted by Financ","quote_sha256":"778b517e6484c3a810c45920d3965d704750a11dcac78bd9bf55b782f7b3b1a0","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fe2a2052e1cad8ac245c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99352,"character_end":99369,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99182,"character_end":99599,"quote":" Finance Act, 2004. \r\n255 Substituted for subsection (1A) and Finance Act, 2004. \r\n256 Substituted for the full stop by Finance Act, 2004.  \r\n257 Clause (ca) inserted by Finance Act, 2006.  \r\n258Words inserted by Finance Act, 2008. \r\n259 Clause (caa) inserted by Finance Act, 2013 \r\n260 Clause (d) inserted by Finance Act, 2004. \r\n261 The word “and “omitted by Finance Act 2014. \r\n262 Inserted by Finance Act, 2014. \r","quote_sha256":"39629e21f393796098345c47a85562698591561cd8edfc080b1d7ea46c74260d","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b5a8b4ecc2906ee0e0c2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99395,"character_end":99412,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99225,"character_end":99642,"quote":"ubsection (1A) and Finance Act, 2004. \r\n256 Substituted for the full stop by Finance Act, 2004.  \r\n257 Clause (ca) inserted by Finance Act, 2006.  \r\n258Words inserted by Finance Act, 2008. \r\n259 Clause (caa) inserted by Finance Act, 2013 \r\n260 Clause (d) inserted by Finance Act, 2004. \r\n261 The word “and “omitted by Finance Act 2014. \r\n262 Inserted by Finance Act, 2014. \r\n263 Inserted by Finance Act, 2014. \r\n264 I","quote_sha256":"368708f30e8cac851f2bb84541a1b6d4fd4daf7ecadc9c117ce89bf09e366c6b","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1e37ef2144be58a6c9f2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99445,"character_end":99462,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99275,"character_end":99692,"quote":"tuted for the full stop by Finance Act, 2004.  \r\n257 Clause (ca) inserted by Finance Act, 2006.  \r\n258Words inserted by Finance Act, 2008. \r\n259 Clause (caa) inserted by Finance Act, 2013 \r\n260 Clause (d) inserted by Finance Act, 2004. \r\n261 The word “and “omitted by Finance Act 2014. \r\n262 Inserted by Finance Act, 2014. \r\n263 Inserted by Finance Act, 2014. \r\n264 Inserted by Finance Act, 2014. \r\n265 Words inserted","quote_sha256":"eaeeb411d9565f8d1daffb323595a586b581159976a68a2b9e6b7c4f478ee88c","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5445c03553e3b20de537","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99492,"character_end":99509,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99322,"character_end":99739,"quote":"\r\n257 Clause (ca) inserted by Finance Act, 2006.  \r\n258Words inserted by Finance Act, 2008. \r\n259 Clause (caa) inserted by Finance Act, 2013 \r\n260 Clause (d) inserted by Finance Act, 2004. \r\n261 The word “and “omitted by Finance Act 2014. \r\n262 Inserted by Finance Act, 2014. \r\n263 Inserted by Finance Act, 2014. \r\n264 Inserted by Finance Act, 2014. \r\n265 Words inserted by Finance Act, 2015. \r\n266 Word “and” omitted","quote_sha256":"e3bb44e245a09dac9468554f4d695977ebcc7c3663be912a58e068ae2ec1d729","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9323b0e645ddb59105b3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99543,"character_end":99559,"quote":"Finance Act 2014","quote_sha256":"9d68de489406af4a054d624a981bd0a123ac1ceb1e80caacd468cba7762b207d","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99373,"character_end":99789,"quote":"\n258Words inserted by Finance Act, 2008. \r\n259 Clause (caa) inserted by Finance Act, 2013 \r\n260 Clause (d) inserted by Finance Act, 2004. \r\n261 The word “and “omitted by Finance Act 2014. \r\n262 Inserted by Finance Act, 2014. \r\n263 Inserted by Finance Act, 2014. \r\n264 Inserted by Finance Act, 2014. \r\n265 Words inserted by Finance Act, 2015. \r\n266 Word “and” omitted by Finance Act, 2015. \r\n267 Inserted by Finance A","quote_sha256":"8f95a4a16193770236176138dac1532ebb441356d8d5ebdd92f6651e45122d58","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5b1ff12d18cb1977d615","source":"pk-code-9214c4c9c1cfd408","title":"Inserted by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99567,"character_end":99596,"quote":"Inserted by Finance Act, 2014","quote_sha256":"b1dbab3c45e15e2e0d10c104feb83c2f10b0b135f463fc47d2489925b6498dfc","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99397,"character_end":99826,"quote":"nance Act, 2008. \r\n259 Clause (caa) inserted by Finance Act, 2013 \r\n260 Clause (d) inserted by Finance Act, 2004. \r\n261 The word “and “omitted by Finance Act 2014. \r\n262 Inserted by Finance Act, 2014. \r\n263 Inserted by Finance Act, 2014. \r\n264 Inserted by Finance Act, 2014. \r\n265 Words inserted by Finance Act, 2015. \r\n266 Word “and” omitted by Finance Act, 2015. \r\n267 Inserted by Finance Act, 2014. \r\n268 Semi-colon substitute","quote_sha256":"279a66b3a37a412a48f650842884874286775cd88edcee1ddc91bdf7a613cb38","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1e7f09443e6d375bcdca","source":"pk-code-9214c4c9c1cfd408","title":"Inserted by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99604,"character_end":99633,"quote":"Inserted by Finance Act, 2014","quote_sha256":"b1dbab3c45e15e2e0d10c104feb83c2f10b0b135f463fc47d2489925b6498dfc","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99434,"character_end":99863,"quote":"nserted by Finance Act, 2013 \r\n260 Clause (d) inserted by Finance Act, 2004. \r\n261 The word “and “omitted by Finance Act 2014. \r\n262 Inserted by Finance Act, 2014. \r\n263 Inserted by Finance Act, 2014. \r\n264 Inserted by Finance Act, 2014. \r\n265 Words inserted by Finance Act, 2015. \r\n266 Word “and” omitted by Finance Act, 2015. \r\n267 Inserted by Finance Act, 2014. \r\n268 Semi-colon substituted for full stop by Finance Act, 2015.","quote_sha256":"0726752dec1f17c00607b43d47178fa0ecf02f910ad396e98f293afc1439935f","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8812cc5d9488f4f3ea4a","source":"pk-code-9214c4c9c1cfd408","title":"Inserted by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99641,"character_end":99670,"quote":"Inserted by Finance Act, 2014","quote_sha256":"b1dbab3c45e15e2e0d10c104feb83c2f10b0b135f463fc47d2489925b6498dfc","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99471,"character_end":99900,"quote":"ause (d) inserted by Finance Act, 2004. \r\n261 The word “and “omitted by Finance Act 2014. \r\n262 Inserted by Finance Act, 2014. \r\n263 Inserted by Finance Act, 2014. \r\n264 Inserted by Finance Act, 2014. \r\n265 Words inserted by Finance Act, 2015. \r\n266 Word “and” omitted by Finance Act, 2015. \r\n267 Inserted by Finance Act, 2014. \r\n268 Semi-colon substituted for full stop by Finance Act, 2015. \r\n269 Clauses (j), (k) and (l) added","quote_sha256":"cf629226f9ffdd0b445ec27abb996045549cdc78320063a4a1ba59eb8ce7ebf9","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6b52fb5676d889cb7593","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99696,"character_end":99713,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99526,"character_end":99943,"quote":"“and “omitted by Finance Act 2014. \r\n262 Inserted by Finance Act, 2014. \r\n263 Inserted by Finance Act, 2014. \r\n264 Inserted by Finance Act, 2014. \r\n265 Words inserted by Finance Act, 2015. \r\n266 Word “and” omitted by Finance Act, 2015. \r\n267 Inserted by Finance Act, 2014. \r\n268 Semi-colon substituted for full stop by Finance Act, 2015. \r\n269 Clauses (j), (k) and (l) added by the Finance Act, 2015. \r\nSales Tax Act,","quote_sha256":"191735aadd40d0eb9f47c23a04ea216da38878bf310d13b7a97154f97234ff4a","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0e4d18bf1868f8903da5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99743,"character_end":99760,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99573,"character_end":99990,"quote":"ed by Finance Act, 2014. \r\n263 Inserted by Finance Act, 2014. \r\n264 Inserted by Finance Act, 2014. \r\n265 Words inserted by Finance Act, 2015. \r\n266 Word “and” omitted by Finance Act, 2015. \r\n267 Inserted by Finance Act, 2014. \r\n268 Semi-colon substituted for full stop by Finance Act, 2015. \r\n269 Clauses (j), (k) and (l) added by the Finance Act, 2015. \r\nSales Tax Act, 1990 \r\n \r\n 37   \r\n \r\n (k) import or purchase o","quote_sha256":"85a06f51eac041da42e27627d9595441931ec0130a6b6d30ca20ea60b4896ca5","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-71b535194a2611cbd056","source":"pk-code-9214c4c9c1cfd408","title":"Inserted by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99768,"character_end":99797,"quote":"Inserted by Finance Act, 2014","quote_sha256":"b1dbab3c45e15e2e0d10c104feb83c2f10b0b135f463fc47d2489925b6498dfc","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99598,"character_end":100027,"quote":"\r\n263 Inserted by Finance Act, 2014. \r\n264 Inserted by Finance Act, 2014. \r\n265 Words inserted by Finance Act, 2015. \r\n266 Word “and” omitted by Finance Act, 2015. \r\n267 Inserted by Finance Act, 2014. \r\n268 Semi-colon substituted for full stop by Finance Act, 2015. \r\n269 Clauses (j), (k) and (l) added by the Finance Act, 2015. \r\nSales Tax Act, 1990 \r\n \r\n 37   \r\n \r\n (k) import or purchase of agricultural machinery or equipment","quote_sha256":"ac2e340369aaec3246703c96d7ebd606730122fc80d8ab92f13a53ab5b90e4a9","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e26a459e817e1fae68f1","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99845,"character_end":99862,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99675,"character_end":100092,"quote":"65 Words inserted by Finance Act, 2015. \r\n266 Word “and” omitted by Finance Act, 2015. \r\n267 Inserted by Finance Act, 2014. \r\n268 Semi-colon substituted for full stop by Finance Act, 2015. \r\n269 Clauses (j), (k) and (l) added by the Finance Act, 2015. \r\nSales Tax Act, 1990 \r\n \r\n 37   \r\n \r\n (k) import or purchase of agricultural machinery or equipment subject to \r\nsales tax at the rate of 7% under Eighth Schedule t","quote_sha256":"01cde6e21b2bb24fb3f1642d2c45abb5fe53aa07f50f610842380067af0c6c6e","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9b92fbdc87127530eaf3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99908,"character_end":99925,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99738,"character_end":100155,"quote":"d by Finance Act, 2015. \r\n267 Inserted by Finance Act, 2014. \r\n268 Semi-colon substituted for full stop by Finance Act, 2015. \r\n269 Clauses (j), (k) and (l) added by the Finance Act, 2015. \r\nSales Tax Act, 1990 \r\n \r\n 37   \r\n \r\n (k) import or purchase of agricultural machinery or equipment subject to \r\nsales tax at the rate of 7% under Eighth Schedule to this Act;  \r\n \r\n (l) from the date to be notified by the Boar","quote_sha256":"12fdd80f85c1551fe3378def253789eb44df9e948db66e4380e38f4ce92b08f0","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8c252b0345fd987bc3ee","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99929,"character_end":99948,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":99759,"character_end":100178,"quote":"5. \r\n267 Inserted by Finance Act, 2014. \r\n268 Semi-colon substituted for full stop by Finance Act, 2015. \r\n269 Clauses (j), (k) and (l) added by the Finance Act, 2015. \r\nSales Tax Act, 1990 \r\n \r\n 37   \r\n \r\n (k) import or purchase of agricultural machinery or equipment subject to \r\nsales tax at the rate of 7% under Eighth Schedule to this Act;  \r\n \r\n (l) from the date to be notified by the Board, such goods and servi","quote_sha256":"262bd2d52cbca1cfe98b66e08c95dabe0ee76a734a700be3ff8109a37a9ac574","reader_fragment":"p-98631-100372-e0ac4fbc9e6c4f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-98631-100372-e0ac4fbc9e6c4f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2ce282803f2d03128618","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102172,"character_end":102189,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102002,"character_end":102419,"quote":"to suspect \r\nthat some or all of the tax payable in respect of that supply or any previous or \r\n                                           \r\n270 Expression added through Finance Act, 2016. \r\n271 Clause (m) substituted through Finance Act, 2019. \r\n272 The words inserted by Finance Act, 2020. \r\n273 Word “person” substituted by Finance Act, 2022. \r\n274 Sub-Section (4) omitted by Finance Act, 1999. \r\n275 Sub-section (","quote_sha256":"5106d6c5a8e8a249fd881a887012d858430689eb032005e4891f73c72bb096f3","reader_fragment":"p-100372-102143-b42693149bb506a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-100372-102143-b42693149bb506a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-77b56f3cfeebaeacb5b5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102228,"character_end":102245,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102058,"character_end":102475,"quote":"ect of that supply or any previous or \r\n                                           \r\n270 Expression added through Finance Act, 2016. \r\n271 Clause (m) substituted through Finance Act, 2019. \r\n272 The words inserted by Finance Act, 2020. \r\n273 Word “person” substituted by Finance Act, 2022. \r\n274 Sub-Section (4) omitted by Finance Act, 1999. \r\n275 Sub-section (5) inserted by Finance Act, 1999. \r\n276 Sub-section (6) ","quote_sha256":"adcac4da8f349947d76cd1c5dfdc104530cee5bd7ba6e7c5982893c631580335","reader_fragment":"p-100372-102143-b42693149bb506a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-100372-102143-b42693149bb506a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-be77932022a84a2a37a9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102275,"character_end":102292,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102105,"character_end":102522,"quote":"                                    \r\n270 Expression added through Finance Act, 2016. \r\n271 Clause (m) substituted through Finance Act, 2019. \r\n272 The words inserted by Finance Act, 2020. \r\n273 Word “person” substituted by Finance Act, 2022. \r\n274 Sub-Section (4) omitted by Finance Act, 1999. \r\n275 Sub-section (5) inserted by Finance Act, 1999. \r\n276 Sub-section (6) inserted by Sales Tax (Amendment) Ordinance, 20","quote_sha256":"2d7b9657d08942f417b92df2256dfd0136b77ce3d69ba702b9f988c60e23f1d9","reader_fragment":"p-100372-102143-b42693149bb506a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-100372-102143-b42693149bb506a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-324b2be20a06745aaed2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102329,"character_end":102346,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102159,"character_end":102576,"quote":"dded through Finance Act, 2016. \r\n271 Clause (m) substituted through Finance Act, 2019. \r\n272 The words inserted by Finance Act, 2020. \r\n273 Word “person” substituted by Finance Act, 2022. \r\n274 Sub-Section (4) omitted by Finance Act, 1999. \r\n275 Sub-section (5) inserted by Finance Act, 1999. \r\n276 Sub-section (6) inserted by Sales Tax (Amendment) Ordinance, 2001 dated February 7, 2001. \r\n277 The expression substi","quote_sha256":"7bbc5f92c3e1aa9cfab887a3a3918587e556f17cb339ebef1c29b9fde0802f6c","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a422ecbc684b7f8d19a6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102381,"character_end":102398,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102211,"character_end":102628,"quote":"stituted through Finance Act, 2019. \r\n272 The words inserted by Finance Act, 2020. \r\n273 Word “person” substituted by Finance Act, 2022. \r\n274 Sub-Section (4) omitted by Finance Act, 1999. \r\n275 Sub-section (5) inserted by Finance Act, 1999. \r\n276 Sub-section (6) inserted by Sales Tax (Amendment) Ordinance, 2001 dated February 7, 2001. \r\n277 The expression substituted by Finance Act, 2019. \r\n278 Words “or enrolled","quote_sha256":"deb24bec88317364e3328d034d9fbf9966a2027444e434cb50a20be78fad4686","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3546d39a374988448e0b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102434,"character_end":102451,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102264,"character_end":102681,"quote":"nserted by Finance Act, 2020. \r\n273 Word “person” substituted by Finance Act, 2022. \r\n274 Sub-Section (4) omitted by Finance Act, 1999. \r\n275 Sub-section (5) inserted by Finance Act, 1999. \r\n276 Sub-section (6) inserted by Sales Tax (Amendment) Ordinance, 2001 dated February 7, 2001. \r\n277 The expression substituted by Finance Act, 2019. \r\n278 Words “or enrolled” omitted by Finance Act, 2004. \r\n279 Sub-section (7)","quote_sha256":"5a6f45ad48b955f4a0696429481936be073cc92802f88d825f41a31736418541","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e40438dd53dc266b0325","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102585,"character_end":102602,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102415,"character_end":102832,"quote":"on (5) inserted by Finance Act, 1999. \r\n276 Sub-section (6) inserted by Sales Tax (Amendment) Ordinance, 2001 dated February 7, 2001. \r\n277 The expression substituted by Finance Act, 2019. \r\n278 Words “or enrolled” omitted by Finance Act, 2004. \r\n279 Sub-section (7) omitted by Finance Act, 2004. Earlier it was inserted by Sales Tax (Amendment) Ordinance, 2001, dated February 7, 2001. \r\n280 Section 8A inserted by F","quote_sha256":"e0001ee168a7cf2ac776b58865adfb0d5b88c735a0c156b085772d7db44875be","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f74cc45e8c1d52f0acbe","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102641,"character_end":102658,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102471,"character_end":102888,"quote":"(6) inserted by Sales Tax (Amendment) Ordinance, 2001 dated February 7, 2001. \r\n277 The expression substituted by Finance Act, 2019. \r\n278 Words “or enrolled” omitted by Finance Act, 2004. \r\n279 Sub-section (7) omitted by Finance Act, 2004. Earlier it was inserted by Sales Tax (Amendment) Ordinance, 2001, dated February 7, 2001. \r\n280 Section 8A inserted by Finance Act, 2006. \r\nSales Tax Act, 1990 \r\n \r\n 38   \r\n \r\n","quote_sha256":"4ce4e5658f184f26051a45f0e1c209eda8c26fbe305ad949b5ca9a7ccee729c3","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-42621a78aac0360813b2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102693,"character_end":102710,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102523,"character_end":102940,"quote":"1 dated February 7, 2001. \r\n277 The expression substituted by Finance Act, 2019. \r\n278 Words “or enrolled” omitted by Finance Act, 2004. \r\n279 Sub-section (7) omitted by Finance Act, 2004. Earlier it was inserted by Sales Tax (Amendment) Ordinance, 2001, dated February 7, 2001. \r\n280 Section 8A inserted by Finance Act, 2006. \r\nSales Tax Act, 1990 \r\n \r\n 38   \r\n \r\nsubsequent supply of the goods supplied would go unp","quote_sha256":"67bac3421376f87ba1bb194981696a9fadee3010f938b5002de2bba2f9c6a0bb","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b8293ed8399b22747178","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102831,"character_end":102848,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102661,"character_end":103078,"quote":"\n279 Sub-section (7) omitted by Finance Act, 2004. Earlier it was inserted by Sales Tax (Amendment) Ordinance, 2001, dated February 7, 2001. \r\n280 Section 8A inserted by Finance Act, 2006. \r\nSales Tax Act, 1990 \r\n \r\n 38   \r\n \r\nsubsequent supply of the goods supplied would go unpaid 281[, of which the burden \r\nto prove shall be on the department] such person as well as the person making the \r\ntaxable supply shall b","quote_sha256":"0c51cce725a50a057e94ce520ce680dfbc96e8bc34b58457c2cd8a8c40be9e39","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ff3c00f7d2f081ea710b","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102852,"character_end":102871,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":102682,"character_end":103101,"quote":"omitted by Finance Act, 2004. Earlier it was inserted by Sales Tax (Amendment) Ordinance, 2001, dated February 7, 2001. \r\n280 Section 8A inserted by Finance Act, 2006. \r\nSales Tax Act, 1990 \r\n \r\n 38   \r\n \r\nsubsequent supply of the goods supplied would go unpaid 281[, of which the burden \r\nto prove shall be on the department] such person as well as the person making the \r\ntaxable supply shall be jointly and severally","quote_sha256":"b206ee19e59839fa2a9b266064668cf38ea077d2c324316caf8f7fd5624d10b5","reader_fragment":"p-102143-103866-a07de62f4687ef13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-102143-103866-a07de62f4687ef13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c30e8d54f8bf073cf7e4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105152,"character_end":105169,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":104982,"character_end":105399,"quote":"imit of input \r\ntax adjustment for any person or class of persons . 288In order to limit input tax \r\n                                           \r\n281 Expression added by Finance Act, 2015. \r\n282 Substituted for full stop by Finance Act, 2007. \r\n283 Proviso inserted by Finance Act, 2007. \r\n284 Section 8B inserted by Finance Act, 2007. \r\n285 Words omitted by Finance Act, 2022. \r\n286 Proviso substituted by Finance Ac","quote_sha256":"5d5710d5d0576d59e73c695e3713a16e77bd701b64968f4f8722f2adfca49b23","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-511d698e690ab0bf3299","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105206,"character_end":105223,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105036,"character_end":105453,"quote":" of persons . 288In order to limit input tax \r\n                                           \r\n281 Expression added by Finance Act, 2015. \r\n282 Substituted for full stop by Finance Act, 2007. \r\n283 Proviso inserted by Finance Act, 2007. \r\n284 Section 8B inserted by Finance Act, 2007. \r\n285 Words omitted by Finance Act, 2022. \r\n286 Proviso substituted by Finance Act, 2011. \r\n287 Words inserted by Finance Act, 2009. \r\n","quote_sha256":"69e490f5284d346d216a6c6b7639d0dc9b101ceb17cfc6cdeba3a6eac7cb0150","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-323b5e02a591e856f50c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105251,"character_end":105268,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105081,"character_end":105498,"quote":"\r\n                                           \r\n281 Expression added by Finance Act, 2015. \r\n282 Substituted for full stop by Finance Act, 2007. \r\n283 Proviso inserted by Finance Act, 2007. \r\n284 Section 8B inserted by Finance Act, 2007. \r\n285 Words omitted by Finance Act, 2022. \r\n286 Proviso substituted by Finance Act, 2011. \r\n287 Words inserted by Finance Act, 2009. \r\n288 In sub-section (4) after the full stop at","quote_sha256":"cc11f0982b98defd4654c53ef6d816df42ec7191321573383eb1b0d3e63d3135","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-733e44ba2aaa8d1973fc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105299,"character_end":105316,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105129,"character_end":105546,"quote":"81 Expression added by Finance Act, 2015. \r\n282 Substituted for full stop by Finance Act, 2007. \r\n283 Proviso inserted by Finance Act, 2007. \r\n284 Section 8B inserted by Finance Act, 2007. \r\n285 Words omitted by Finance Act, 2022. \r\n286 Proviso substituted by Finance Act, 2011. \r\n287 Words inserted by Finance Act, 2009. \r\n288 In sub-section (4) after the full stop at the end the Expression added by Finance Act, 20","quote_sha256":"ee033588a82308463ee7ef67e8b2e70cc59ac5cd3bdc10e6da999df5f2741093","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-59c7fcfd58cc5065f05c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105341,"character_end":105358,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105171,"character_end":105588,"quote":"\r\n282 Substituted for full stop by Finance Act, 2007. \r\n283 Proviso inserted by Finance Act, 2007. \r\n284 Section 8B inserted by Finance Act, 2007. \r\n285 Words omitted by Finance Act, 2022. \r\n286 Proviso substituted by Finance Act, 2011. \r\n287 Words inserted by Finance Act, 2009. \r\n288 In sub-section (4) after the full stop at the end the Expression added by Finance Act, 2025.  \r\nSales Tax Act, 1990 \r\n \r\n 39   \r\n \r","quote_sha256":"2e2f2d3bfd8d1c4f033b0f27f99cfb9eb44bae4927627fe68f3cc954820f2f90","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6b1d049a255596c07b62","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105389,"character_end":105406,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105219,"character_end":105636,"quote":"2007. \r\n283 Proviso inserted by Finance Act, 2007. \r\n284 Section 8B inserted by Finance Act, 2007. \r\n285 Words omitted by Finance Act, 2022. \r\n286 Proviso substituted by Finance Act, 2011. \r\n287 Words inserted by Finance Act, 2009. \r\n288 In sub-section (4) after the full stop at the end the Expression added by Finance Act, 2025.  \r\nSales Tax Act, 1990 \r\n \r\n 39   \r\n \r\nallowance, the Board may also use data based au","quote_sha256":"0906e1883a604e6d1d1dc19b6b50367c1bf7e2f18aabda22651e2f0dab25444c","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-49135ad61cd8601dbed8","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105432,"character_end":105449,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105262,"character_end":105679,"quote":", 2007. \r\n284 Section 8B inserted by Finance Act, 2007. \r\n285 Words omitted by Finance Act, 2022. \r\n286 Proviso substituted by Finance Act, 2011. \r\n287 Words inserted by Finance Act, 2009. \r\n288 In sub-section (4) after the full stop at the end the Expression added by Finance Act, 2025.  \r\nSales Tax Act, 1990 \r\n \r\n 39   \r\n \r\nallowance, the Board may also use data based automated risk management system \r\nto defer c","quote_sha256":"61ea6824883f3fa9351865590010aadd96777ca0b012ceba2402e67d2a6375f9","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-eb178dff9bb02ef42380","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105531,"character_end":105548,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105361,"character_end":105778,"quote":"\n286 Proviso substituted by Finance Act, 2011. \r\n287 Words inserted by Finance Act, 2009. \r\n288 In sub-section (4) after the full stop at the end the Expression added by Finance Act, 2025.  \r\nSales Tax Act, 1990 \r\n \r\n 39   \r\n \r\nallowance, the Board may also use data based automated risk management system \r\nto defer certain input tax or fix higher or lower limits of input tax adjustment:  \r\n  \r\n Provided that the r","quote_sha256":"3008c3492ac922981e0213e86715b7dd39362428b3621c19ec30a95d7bea3a4f","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c31acca83db088a35efc","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105553,"character_end":105572,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":105383,"character_end":105802,"quote":"ed by Finance Act, 2011. \r\n287 Words inserted by Finance Act, 2009. \r\n288 In sub-section (4) after the full stop at the end the Expression added by Finance Act, 2025.  \r\nSales Tax Act, 1990 \r\n \r\n 39   \r\n \r\nallowance, the Board may also use data based automated risk management system \r\nto defer certain input tax or fix higher or lower limits of input tax adjustment:  \r\n  \r\n Provided that the registered person may con","quote_sha256":"1b2129f2330e368ab8ec4fbf11f520905b4c56ad8a29548157748805d5651c96","reader_fragment":"p-103866-105589-70be1b82f5334587","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-103866-105589-70be1b82f5334587","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e7e9bc87dc7eabea161a","source":"pk-code-9214c4c9c1cfd408","title":"Chartered Accountants, Ordinance, 1961","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":106520,"character_end":106558,"quote":"Chartered Accountants, Ordinance, 1961","quote_sha256":"0cf30743d87274e20c63e5b32b1f0adacd4d1319e1267a170d9f64cc54338856","reader_fragment":"p-105589-107336-c9df48bfba7b8b97","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-105589-107336-c9df48bfba7b8b97","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":106350,"character_end":106788,"quote":"r found guilty of misconduct in furnishing the certificate \r\nmentioned in sub-section (2) shall be referred to the Council for disciplinary action \r\nunder section 20D of Chartered Accountants, Ordinance, 1961 (X of 1961).] \r\n \r\n 290[(6) In case a Tier -1 retailer does not in tegrate his retail outlet in the \r\nmanner as prescribed under sub -section (9A) of section 3, during a tax period or \r\npart thereof, the adjustable input tax for ","quote_sha256":"2801e9a2ff2cb5d5c6c7bb0d8c32e2b15eb18e9459e385c4f80fd60917dd2c2f","reader_fragment":"p-105589-107336-c9df48bfba7b8b97","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-105589-107336-c9df48bfba7b8b97","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5f05f61fa55f830e38d2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108474,"character_end":108491,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108304,"character_end":108721,"quote":"the \r\nofficial Gazette, prescribe the procedure for refund of such excess input tax.] \r\n                                           \r\n289 New sub-section (4A) inserted by Finance Act, 2020. \r\n290 New sub-section (6) inserted through Finance Act, 2019. \r\n291 Expression substituted by Finance Act, 2021. \r\n292 Section 10 substituted by Finance Act, 2007. Earlier it was also substituted by Finance Act, 1998 and Finance","quote_sha256":"c0210bf3cd17923cc42dc466a365a34f46f5288e59973b84753829db09f1c590","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-37b47fdb1a4762cd3302","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108536,"character_end":108553,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108366,"character_end":108783,"quote":"such excess input tax.] \r\n                                           \r\n289 New sub-section (4A) inserted by Finance Act, 2020. \r\n290 New sub-section (6) inserted through Finance Act, 2019. \r\n291 Expression substituted by Finance Act, 2021. \r\n292 Section 10 substituted by Finance Act, 2007. Earlier it was also substituted by Finance Act, 1998 and Finance Act, 1996 \r\n293 Proviso substituted by Finance Act, 2008. \r\nS","quote_sha256":"55f7f824b578b6b4e6c4b90a01715ad53efb4f514d7e28547382320b8d623140","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b740b16ed93ce05221e3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108587,"character_end":108604,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108417,"character_end":108834,"quote":"                  \r\n289 New sub-section (4A) inserted by Finance Act, 2020. \r\n290 New sub-section (6) inserted through Finance Act, 2019. \r\n291 Expression substituted by Finance Act, 2021. \r\n292 Section 10 substituted by Finance Act, 2007. Earlier it was also substituted by Finance Act, 1998 and Finance Act, 1996 \r\n293 Proviso substituted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 40   \r\n \r\n \r\n Provided fur","quote_sha256":"526ebee57b326cb0c7c2a9e1608e895dfdde6884f75ea00b2b3e8f63c55020c4","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a0e24373ccfb07319ab1","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108638,"character_end":108655,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108468,"character_end":108885,"quote":"ed by Finance Act, 2020. \r\n290 New sub-section (6) inserted through Finance Act, 2019. \r\n291 Expression substituted by Finance Act, 2021. \r\n292 Section 10 substituted by Finance Act, 2007. Earlier it was also substituted by Finance Act, 1998 and Finance Act, 1996 \r\n293 Proviso substituted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 40   \r\n \r\n \r\n Provided further that the Board may, from such date and subject","quote_sha256":"62518f7ba98f181d79f5479d142168deb74bc503c4118af1a9e3aff7be6f05df","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2e0c6a04982501c63e45","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108692,"character_end":108709,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108522,"character_end":108939,"quote":"erted through Finance Act, 2019. \r\n291 Expression substituted by Finance Act, 2021. \r\n292 Section 10 substituted by Finance Act, 2007. Earlier it was also substituted by Finance Act, 1998 and Finance Act, 1996 \r\n293 Proviso substituted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 40   \r\n \r\n \r\n Provided further that the Board may, from such date and subject to such \r\nconditions and restrictions as it may impos","quote_sha256":"6cf49b56ff11b28d23c86a7b58a3663f039162f911573ccb33e60e24043ff29c","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6a50332d888fd6c8c3b8","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108714,"character_end":108731,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108544,"character_end":108961,"quote":"Act, 2019. \r\n291 Expression substituted by Finance Act, 2021. \r\n292 Section 10 substituted by Finance Act, 2007. Earlier it was also substituted by Finance Act, 1998 and Finance Act, 1996 \r\n293 Proviso substituted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 40   \r\n \r\n \r\n Provided further that the Board may, from such date and subject to such \r\nconditions and restrictions as it may impose, by notification in ","quote_sha256":"47d65831d7157448486bdc939853edb181aeb10095ab00f84684961028729f86","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0071a012e851088c8e72","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108761,"character_end":108778,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108591,"character_end":109008,"quote":"nce Act, 2021. \r\n292 Section 10 substituted by Finance Act, 2007. Earlier it was also substituted by Finance Act, 1998 and Finance Act, 1996 \r\n293 Proviso substituted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 40   \r\n \r\n \r\n Provided further that the Board may, from such date and subject to such \r\nconditions and restrictions as it may impose, by notification in the official Gazette, \r\ndirect that refund of i","quote_sha256":"a1712a1708f676acef312daa83cfcb2c5a2dc9d905586c41cb9ebe9473744cee","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e44d59b6924b661ba6fd","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108782,"character_end":108801,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":108612,"character_end":109031,"quote":"Section 10 substituted by Finance Act, 2007. Earlier it was also substituted by Finance Act, 1998 and Finance Act, 1996 \r\n293 Proviso substituted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 40   \r\n \r\n \r\n Provided further that the Board may, from such date and subject to such \r\nconditions and restrictions as it may impose, by notification in the official Gazette, \r\ndirect that refund of input tax against export","quote_sha256":"b7c7af5acf6ccd7ac68161cae09acfa47f05aba91daa50f26dde4fb82cf8c155","reader_fragment":"p-107336-109134-a18b60941f4e9701","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-107336-109134-a18b60941f4e9701","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3676744ed5965a55a355","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111063,"character_end":111091,"quote":"Income Tax \r\nOrdinance, 2001","quote_sha256":"18e716d31f0e9f847f2871d2d59c2518ded04b796a41139de23676f7af489c62","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":110893,"character_end":111321,"quote":"equence of or to give \r\neffect to any order made by the Commissioner (Appeals), Appellate Tribunal, High \r\nCourt, or Supreme Court, the p rovisions of section 124 of the Income Tax \r\nOrdinance, 2001 (XLIX of 2001) shall apply mutatis mutandis;] \r\n \r\n                                           \r\n294 The expression substituted through Finance Act, 2019. \r\n295 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. ","quote_sha256":"8e6556d30297188e74a4621fb0a2279d6c99dfc7a8a3fc075703408273605b94","reader_fragment":"p-109134-110917-75d54ec3a641e0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-109134-110917-75d54ec3a641e0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a5912699a7c065502edf","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111227,"character_end":111244,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111057,"character_end":111474,"quote":"f the Income Tax \r\nOrdinance, 2001 (XLIX of 2001) shall apply mutatis mutandis;] \r\n \r\n                                           \r\n294 The expression substituted through Finance Act, 2019. \r\n295 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010The same amendment was made by Finance (Amen dment) \r\nOrdinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010 publi","quote_sha256":"00f0070175c583ae8500c98c05cc26e709ac6425b6eab73977031d2770520979","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a7b43b1449027efc3f62","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector of Sales Tax” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111252,"character_end":111313,"quote":"Substituted for “Collector of Sales Tax” by Finance Act, 2010","quote_sha256":"4d92dcafc722b8558af89d9b8189eb4d2b0fe3df94e7ffcda2e0eaff74ccb763","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111082,"character_end":111543,"quote":"nce, 2001 (XLIX of 2001) shall apply mutatis mutandis;] \r\n \r\n                                           \r\n294 The expression substituted through Finance Act, 2019. \r\n295 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010The same amendment was made by Finance (Amen dment) \r\nOrdinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010 published in the Gazette of Pakistan Extr aordinary part I at \r\npages 23 t","quote_sha256":"eac2006ece2280d264ca88fc7882aafa09bc13114346baa61dc170f154cd5511","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4ce39082dc5f030b34c6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111773,"character_end":111790,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111603,"character_end":112020,"quote":" Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n296 Section 11 omitted by Finance Act, 2024. \r\n297 Section 11A Substituted by Finance Act, 2006. Earlier it was inserted by Finance Ordinance, 2002. \r\n298 Section 11B substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 41   \r\n \r\n 299[11C. Power of tax authorities","quote_sha256":"3cb6434bdd895e64b0cc0565917c0dae4bf4a9bcbe6bd6713b91b6b22d4ea397","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d88c891bbe3e19a3da8d","source":"pk-code-9214c4c9c1cfd408","title":"Substituted by Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111810,"character_end":111842,"quote":"Substituted by Finance Act, 2006","quote_sha256":"df8cb9ea173e84fa31d74ce6e5353b6e127a1ec644ffa2440eae6f2ac339a5fa","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111640,"character_end":112072,"quote":"nance No. XXII of 2009, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n296 Section 11 omitted by Finance Act, 2024. \r\n297 Section 11A Substituted by Finance Act, 2006. Earlier it was inserted by Finance Ordinance, 2002. \r\n298 Section 11B substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 41   \r\n \r\n 299[11C. Power of tax authorities to modify orders, etc.– (1) Where a \r\nquestion of l","quote_sha256":"61773aa343e299e3476eb810f1a8fec16aacc6791fb1652cb479f243547684e0","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0a16e6a34042874d02db","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111871,"character_end":111894,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111701,"character_end":112124,"quote":"n Extraordinary Part I at pages 229 to 259. \r\n296 Section 11 omitted by Finance Act, 2024. \r\n297 Section 11A Substituted by Finance Act, 2006. Earlier it was inserted by Finance Ordinance, 2002. \r\n298 Section 11B substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 41   \r\n \r\n 299[11C. Power of tax authorities to modify orders, etc.– (1) Where a \r\nquestion of law has been decided by a High Court or the Appellate","quote_sha256":"71f8671a69bcbedb9da66d11b0f8afe863b2885336a4b7021e8e814b1afddbb6","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3ed5ce3f75d922421ca7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111929,"character_end":111946,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111759,"character_end":112176,"quote":"11 omitted by Finance Act, 2024. \r\n297 Section 11A Substituted by Finance Act, 2006. Earlier it was inserted by Finance Ordinance, 2002. \r\n298 Section 11B substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 41   \r\n \r\n 299[11C. Power of tax authorities to modify orders, etc.– (1) Where a \r\nquestion of law has been decided by a High Court or the Appellate Tribunal in the \r\ncase of a registered person, on o","quote_sha256":"8c586c7aeb6db54b6ec8b2f7f920821f863a89e35b5317fe7f611f021c40aee9","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c89c8fa6c4c2ebdee19a","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111950,"character_end":111969,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":111780,"character_end":112199,"quote":" Act, 2024. \r\n297 Section 11A Substituted by Finance Act, 2006. Earlier it was inserted by Finance Ordinance, 2002. \r\n298 Section 11B substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 41   \r\n \r\n 299[11C. Power of tax authorities to modify orders, etc.– (1) Where a \r\nquestion of law has been decided by a High Court or the Appellate Tribunal in the \r\ncase of a registered person, on or after first day of Ju","quote_sha256":"27881084125a0492734eaf31f5f19e70a1e27e84e0a4f9ac2f2c077e4ca653d7","reader_fragment":"p-110917-112645-2848f941c4f569f2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-110917-112645-2848f941c4f569f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-07d5c93a5a140a0602d3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":114872,"character_end":114889,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":114702,"character_end":115119,"quote":"he Federal \r\nBoard of Revenue has specified conditions for the purpose of determination of \r\n                                           \r\n299 New section 11C inserted by Finance Act, 2020. \r\n300 New sections 11D to 11G inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 42   \r\n \r\nminimum tax liability in respect of a person who is required to file return but who \r\nfails to file such return, the Officer of I","quote_sha256":"1509ba6b7874c6859a94a831831e49e2f907517be429c5eebd74c29cc47b6ed9","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-83dcac249a656f150d1c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":114933,"character_end":114950,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":114763,"character_end":115180,"quote":"e purpose of determination of \r\n                                           \r\n299 New section 11C inserted by Finance Act, 2020. \r\n300 New sections 11D to 11G inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 42   \r\n \r\nminimum tax liability in respect of a person who is required to file return but who \r\nfails to file such return, the Officer of Inland Revenue shall determine such liability \r\nof the registe","quote_sha256":"36b365b8a30f7bcce3ec8978595252979bdcf502d228c3cb042a966c2623a499","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-33d2a90e938e85c8b17f","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":114954,"character_end":114973,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":114784,"character_end":115203,"quote":"ation of \r\n                                           \r\n299 New section 11C inserted by Finance Act, 2020. \r\n300 New sections 11D to 11G inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 42   \r\n \r\nminimum tax liability in respect of a person who is required to file return but who \r\nfails to file such return, the Officer of Inland Revenue shall determine such liability \r\nof the registered person in accordanc","quote_sha256":"25d8170884bbb78a01b5ca5891105f313c2e351daff725ae40e5cde088bbbb7d","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d146ea4ff57faacddbfb","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":115407,"character_end":115433,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":115237,"character_end":115663,"quote":"ding anything contained in this section, in case of \r\nperson who is liable to be registered under clause (25) of s ection 2 based on tax \r\nwithheld under section 236G of Income Tax Ordinance, 2001 (XLIX of 2001) and \r\ndoes not furnish a return upon notice, an officer of inland revenue may assess sales \r\ntax liability on the value addition on reasonable grounds including info rmation \r\nobtained from the purchase data under ","quote_sha256":"da113a8a03fa375db6c8f6b08c977c125b2f40750280756f4460709c8d8a392b","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-309d838382f1299f253d","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":115679,"character_end":115707,"quote":"Income Tax Ordinance, \r\n2001","quote_sha256":"6765bc3b972df0d1630d85f63a69da006a1e4a50288a6c08009960d08838fc82","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":115509,"character_end":115937,"quote":"nland revenue may assess sales \r\ntax liability on the value addition on reasonable grounds including info rmation \r\nobtained from the purchase data under section 236G of Income Tax Ordinance, \r\n2001 (XLIX of 2001).  \r\n \r\n11E.  Assessment of tax and recovery of tax not levied or short levied \r\nor erroneously refunded.-302(1) Where due to any reason, any tax or charge has \r\nnot been levied or short levied or where the officer ","quote_sha256":"aee646a31e286a89076364eae4e2069826f0355a879c7bd7ec57d5a3774cb90e","reader_fragment":"p-114444-116210-9f733945aab2ea2d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-114444-116210-9f733945aab2ea2d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e0f9d512161ee7eff966","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":117775,"character_end":117792,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-116210-117958-9bad21a490c189c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-116210-117958-9bad21a490c189c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":117605,"character_end":118022,"quote":"the amount \r\nin default and impose penalty and default surcharge under section 33 and 34.  \r\n                                           \r\n301 Sub-section (5) inserted by Finance Act, 2025 \r\n302Sub-section (1) substituted by Finance Act, 2025  \r\nSales Tax Act, 1990 \r\n \r\n 43   \r\n \r\n \r\n11G.  Limitation for assessment. — (1) The show cause notice under \r\nsections 11D to 11F shall be issued within five years, from the ","quote_sha256":"97d23a420746bf124de87af05fba9440c99bc2c804307469d033823586c58e1f","reader_fragment":"p-116210-117958-9bad21a490c189c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-116210-117958-9bad21a490c189c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f46f2e92b59b0b061122","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":117829,"character_end":117846,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-116210-117958-9bad21a490c189c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-116210-117958-9bad21a490c189c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":117659,"character_end":118076,"quote":" surcharge under section 33 and 34.  \r\n                                           \r\n301 Sub-section (5) inserted by Finance Act, 2025 \r\n302Sub-section (1) substituted by Finance Act, 2025  \r\nSales Tax Act, 1990 \r\n \r\n 43   \r\n \r\n \r\n11G.  Limitation for assessment. — (1) The show cause notice under \r\nsections 11D to 11F shall be issued within five years, from the end of the financial \r\nyear in which the relevant date","quote_sha256":"1fc35b142047919ad47ea757adb3b6e79486dc42a833ea41ec65b3549bbc9e14","reader_fragment":"p-116210-117958-9bad21a490c189c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-116210-117958-9bad21a490c189c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-671dbb87f3241cf7d5f5","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":117850,"character_end":117869,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-116210-117958-9bad21a490c189c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-116210-117958-9bad21a490c189c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":117680,"character_end":118099,"quote":"ion 33 and 34.  \r\n                                           \r\n301 Sub-section (5) inserted by Finance Act, 2025 \r\n302Sub-section (1) substituted by Finance Act, 2025  \r\nSales Tax Act, 1990 \r\n \r\n 43   \r\n \r\n \r\n11G.  Limitation for assessment. — (1) The show cause notice under \r\nsections 11D to 11F shall be issued within five years, from the end of the financial \r\nyear in which the relevant date falls.  \r\n  \r\n(2)  An ","quote_sha256":"6b77f0f9c540ba60e56f31c920c3ff99ccae8a828f5ba0a583b8e9d8c0fa9608","reader_fragment":"p-116210-117958-9bad21a490c189c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-116210-117958-9bad21a490c189c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e568f1b3c5b27a3a94c9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":119974,"character_end":119991,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":119804,"character_end":120221,"quote":" the official Gazette, exempt any supplies made or \r\n                                           \r\n303 For the words “twenty days”, the words “eighty days” substituted by Finance Act, 2025 \r\n304 Section 12 omitted by Finance Act, 1996. \r\n305 Section 13 substituted by Finance Act, 1996. \r\n306 Substituted for “Board” by Sales Tax (Amendment) Ordinance, 1999, dated 13th August, 1999. \r\n307 Substituted for colon by Tax","quote_sha256":"62dfe734918a85f4a8c1771f96aa69d53680162cac9d838767bbfe9e399f708b","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3d4c3b912240ba6d5b9d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":120020,"character_end":120037,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":119850,"character_end":120267,"quote":"e or \r\n                                           \r\n303 For the words “twenty days”, the words “eighty days” substituted by Finance Act, 2025 \r\n304 Section 12 omitted by Finance Act, 1996. \r\n305 Section 13 substituted by Finance Act, 1996. \r\n306 Substituted for “Board” by Sales Tax (Amendment) Ordinance, 1999, dated 13th August, 1999. \r\n307 Substituted for colon by Tax Laws Amendment Ordinance, 2000, full Stop was","quote_sha256":"a30c8112a21add78e8250148dabaa3e2572ee481c79bf8ffc5e5f95462c1b154","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bcf0895731f338c5e62c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":120071,"character_end":120088,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":119901,"character_end":120318,"quote":"\n303 For the words “twenty days”, the words “eighty days” substituted by Finance Act, 2025 \r\n304 Section 12 omitted by Finance Act, 1996. \r\n305 Section 13 substituted by Finance Act, 1996. \r\n306 Substituted for “Board” by Sales Tax (Amendment) Ordinance, 1999, dated 13th August, 1999. \r\n307 Substituted for colon by Tax Laws Amendment Ordinance, 2000, full Stop was substituted for colon by sales tax “(Ame ndment) O","quote_sha256":"431b309d5ab848f0c2829c2c525a309ab1d0526ad8ad1693dfe51bd79f58b14d","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d8e9d5d839ca377cb27a","source":"pk-code-9214c4c9c1cfd408","title":"Tax Laws Amendment Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":120218,"character_end":120252,"quote":"Tax Laws Amendment Ordinance, 2000","quote_sha256":"62f2148d23802764e982bed1baf3a5e03ea2063c525b35013ae09e295ae6ae63","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":120048,"character_end":120482,"quote":"tion 13 substituted by Finance Act, 1996. \r\n306 Substituted for “Board” by Sales Tax (Amendment) Ordinance, 1999, dated 13th August, 1999. \r\n307 Substituted for colon by Tax Laws Amendment Ordinance, 2000, full Stop was substituted for colon by sales tax “(Ame ndment) Ordinance, 1999, \r\ndated 13th August, 1999. \r\n308 Provisos omitted by Tax Laws Amendment Ordinance, 2000, dated 24th May, 2000. Earlier it was omitted by sales Tax (","quote_sha256":"a832b1a95479703f61d1659dfef317e4df74c0bda12f6f39bbbb6779f06d8ca3","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-219bd5c7eab9202f446c","source":"pk-code-9214c4c9c1cfd408","title":"Tax Laws Amendment Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":120387,"character_end":120421,"quote":"Tax Laws Amendment Ordinance, 2000","quote_sha256":"62f2148d23802764e982bed1baf3a5e03ea2063c525b35013ae09e295ae6ae63","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":120217,"character_end":120651,"quote":" Tax Laws Amendment Ordinance, 2000, full Stop was substituted for colon by sales tax “(Ame ndment) Ordinance, 1999, \r\ndated 13th August, 1999. \r\n308 Provisos omitted by Tax Laws Amendment Ordinance, 2000, dated 24th May, 2000. Earlier it was omitted by sales Tax (Amendment)  Act, 1999 \r\ndated 30-03-1999. \r\n309 Clause (a) substituted through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 44   \r\n \r\nimports, of any goods or c lass o","quote_sha256":"667a4446de11dbc6aa2c104cc60bd681e59748de11a9b16f3f732aa3b34a41ac","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5277c316e2d8e62dbaed","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":120561,"character_end":120578,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":120391,"character_end":120808,"quote":"Laws Amendment Ordinance, 2000, dated 24th May, 2000. Earlier it was omitted by sales Tax (Amendment)  Act, 1999 \r\ndated 30-03-1999. \r\n309 Clause (a) substituted through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 44   \r\n \r\nimports, of any goods or c lass of goods from the whole or any part \r\nof the tax chargeable under this Act, subject to the conditions and \r\nlimitations specified therein;] \r\n \r\n 310[(b) ***]","quote_sha256":"e17856ed592024a41595df3748de66686abb528ab0c34bad9534c78ef40558c6","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b011630ff16e3d8d2521","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":120582,"character_end":120601,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":120412,"character_end":120831,"quote":"nce, 2000, dated 24th May, 2000. Earlier it was omitted by sales Tax (Amendment)  Act, 1999 \r\ndated 30-03-1999. \r\n309 Clause (a) substituted through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 44   \r\n \r\nimports, of any goods or c lass of goods from the whole or any part \r\nof the tax chargeable under this Act, subject to the conditions and \r\nlimitations specified therein;] \r\n \r\n 310[(b) ***] \r\n  \r\n (3) The exempti","quote_sha256":"e7d4887b6e9f2de039640ebcdc3f388ed822d250c873c8669102559a12dc3fb6","reader_fragment":"p-119727-121444-7fa3e443941794e8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-119727-121444-7fa3e443941794e8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ba9c4dce17ee1ca9a50f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":121986,"character_end":122003,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":121816,"character_end":122233,"quote":"y of June, 2018, if not earlier \r\nrescinded by the Federal Government or the National Assembly.] \r\n                                           \r\n310 Clause (b) omitted by Finance Act, 2015. \r\n311 Expression “or, as the case may be, order made under clause (b) of that sub-section” omitted by Finance Act, 2015. \r\n312 Sub-section (4) omitted by Finance Act, 2006. \r\n313 Sub-section (5) omitted by Sales Tax (Amendment) ","quote_sha256":"a893583461feb05166407f6ac36212a9bd6f13cc61e1d1c6099d58a28a43fac3","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-009279784ed6568c6ed7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":122107,"character_end":122124,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":121937,"character_end":122354,"quote":"                     \r\n310 Clause (b) omitted by Finance Act, 2015. \r\n311 Expression “or, as the case may be, order made under clause (b) of that sub-section” omitted by Finance Act, 2015. \r\n312 Sub-section (4) omitted by Finance Act, 2006. \r\n313 Sub-section (5) omitted by Sales Tax (Amendment) Ordinance, 2000. \r\n314 Sub-section (6) and sub-section (7) added by Finance Act, 2015. \r\n315 Substituted for the words “F","quote_sha256":"116fe8077e2e81c95ebeb48ff9d40d01cdeb16dacb1e2b5feac6f973fe2f3d2f","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d96e31a06e3e8ca5aba5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":122159,"character_end":122176,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":121989,"character_end":122406,"quote":"ance Act, 2015. \r\n311 Expression “or, as the case may be, order made under clause (b) of that sub-section” omitted by Finance Act, 2015. \r\n312 Sub-section (4) omitted by Finance Act, 2006. \r\n313 Sub-section (5) omitted by Sales Tax (Amendment) Ordinance, 2000. \r\n314 Sub-section (6) and sub-section (7) added by Finance Act, 2015. \r\n315 Substituted for the words “Federal Government” through Finance Act, 2017 \r\n316 F","quote_sha256":"630373ef4aafa468ce01acbebd1ce1cb4f505c3da44bfac230cd0ac8e2d10dc2","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b9986306e1a0f0315350","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":122301,"character_end":122318,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":122131,"character_end":122548,"quote":" Sub-section (4) omitted by Finance Act, 2006. \r\n313 Sub-section (5) omitted by Sales Tax (Amendment) Ordinance, 2000. \r\n314 Sub-section (6) and sub-section (7) added by Finance Act, 2015. \r\n315 Substituted for the words “Federal Government” through Finance Act, 2017 \r\n316 For the full stop a colon inserted and thereafter new provisos added through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 45   \r\n \r\nChapter-II","quote_sha256":"ac02c5f53498ee937f61455547ab5094037586f69c55368f493ec9775186cedf","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d380ef74d4549dae8fd4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":122381,"character_end":122398,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":122211,"character_end":122628,"quote":"Sales Tax (Amendment) Ordinance, 2000. \r\n314 Sub-section (6) and sub-section (7) added by Finance Act, 2015. \r\n315 Substituted for the words “Federal Government” through Finance Act, 2017 \r\n316 For the full stop a colon inserted and thereafter new provisos added through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 45   \r\n \r\nChapter-III \r\n \r\nREGISTRATION \r\n \r\n 317[14. Registration.— (1) Every person engaged in mak","quote_sha256":"f3f350f7b06467fd0802562d526b1788d9ce40e2e7b6a69f0c46d409e86d2e4b","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a64cdccacb162aa5164b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":122482,"character_end":122499,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":122312,"character_end":122729,"quote":", 2015. \r\n315 Substituted for the words “Federal Government” through Finance Act, 2017 \r\n316 For the full stop a colon inserted and thereafter new provisos added through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 45   \r\n \r\nChapter-III \r\n \r\nREGISTRATION \r\n \r\n 317[14. Registration.— (1) Every person engaged in making taxable \r\nsupplies in Pakistan, including zero-rated supplies, in the course or furtherance of \r\n","quote_sha256":"223afd1d856a32bee42edd99ded174e2cfca4675434ee9c388a76d91d21e8f60","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-124f3c428835c7547e53","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":122502,"character_end":122521,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":122332,"character_end":122751,"quote":"tuted for the words “Federal Government” through Finance Act, 2017 \r\n316 For the full stop a colon inserted and thereafter new provisos added through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 45   \r\n \r\nChapter-III \r\n \r\nREGISTRATION \r\n \r\n 317[14. Registration.— (1) Every person engaged in making taxable \r\nsupplies in Pakistan, including zero-rated supplies, in the course or furtherance of \r\nany taxable activity c","quote_sha256":"ce6f70053e55b602a0ce8bead9a14edf68fd74c23a80f0d9d16e2ad97a0b7556","reader_fragment":"p-121444-123205-c52717d3019dd10f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-121444-123205-c52717d3019dd10f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e793dd5dcdd6f17dbdf4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":124808,"character_end":124825,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-123205-124980-a2c1714d62cb8b4e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-123205-124980-a2c1714d62cb8b4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":124638,"character_end":125055,"quote":" the Act, does \r\nnot apply for registration and the Commissioner Inland Revenue or any o ther \r\n                                           \r\n317Section 14 substituted by Finance Act, 2015. \r\n318 Sub-section (1A) and (1B) inserted by Finance Act, 2025 \r\n319 Sub-section (2A) inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 46   \r\n \r\nofficer, as may be authorized by the Board, after such inquiry as deemed \r\n","quote_sha256":"6c8914805881c0b227dfe029387f3cb0582f31ba904d11f9870b99b6e0701e18","reader_fragment":"p-123205-124980-a2c1714d62cb8b4e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-123205-124980-a2c1714d62cb8b4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-825b5ce7b3c1e8ccb514","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":124871,"character_end":124888,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-123205-124980-a2c1714d62cb8b4e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-123205-124980-a2c1714d62cb8b4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":124701,"character_end":125118,"quote":"r Inland Revenue or any o ther \r\n                                           \r\n317Section 14 substituted by Finance Act, 2015. \r\n318 Sub-section (1A) and (1B) inserted by Finance Act, 2025 \r\n319 Sub-section (2A) inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 46   \r\n \r\nofficer, as may be authorized by the Board, after such inquiry as deemed \r\nappropriate, having reason to believe that a person is liable t","quote_sha256":"309f3815f5b9ca851512fae31898b9e7080e8a3fae93a15d1b8a0765c8586e36","reader_fragment":"p-123205-124980-a2c1714d62cb8b4e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-123205-124980-a2c1714d62cb8b4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-73a1eca3194fb336e2b2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":124924,"character_end":124941,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-123205-124980-a2c1714d62cb8b4e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-123205-124980-a2c1714d62cb8b4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":124754,"character_end":125171,"quote":"                       \r\n317Section 14 substituted by Finance Act, 2015. \r\n318 Sub-section (1A) and (1B) inserted by Finance Act, 2025 \r\n319 Sub-section (2A) inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 46   \r\n \r\nofficer, as may be authorized by the Board, after such inquiry as deemed \r\nappropriate, having reason to believe that a person is liable to register, he shall \r\ncompulsorily register such per","quote_sha256":"155101b8e5348d71f2d5e9be6f5016db94b6e24eb97a5bdd7137693921fc7e95","reader_fragment":"p-123205-124980-a2c1714d62cb8b4e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-123205-124980-a2c1714d62cb8b4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e6c1f8d056278dc8686c","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":124944,"character_end":124963,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-123205-124980-a2c1714d62cb8b4e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-123205-124980-a2c1714d62cb8b4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":124774,"character_end":125193,"quote":"   \r\n317Section 14 substituted by Finance Act, 2015. \r\n318 Sub-section (1A) and (1B) inserted by Finance Act, 2025 \r\n319 Sub-section (2A) inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 46   \r\n \r\nofficer, as may be authorized by the Board, after such inquiry as deemed \r\nappropriate, having reason to believe that a person is liable to register, he shall \r\ncompulsorily register such person after providing an","quote_sha256":"6dd58a36d0c3bd7a971d6ed8e809cb3a9fb2e787f42ca8cb89afdd354690592d","reader_fragment":"p-123205-124980-a2c1714d62cb8b4e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-123205-124980-a2c1714d62cb8b4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-25d28a085338578a4f9e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":127193,"character_end":127210,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-126732-128514-a88959fb33d563a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-126732-128514-a88959fb33d563a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":127023,"character_end":127440,"quote":"                                    \r\n320 Section 14A repealed, which was earlier inserted by Tax Laws (Third Amendment) Ordinance, 2021. \r\n321 New section 14AB added by Finance Act, 2022. \r\n322 Section 14AC,14Ad and 14AE inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 47   \r\n \r\n(3) The Commissioner shall, if the contravention continues under sub-\r\nsection (1), repeat suspension specified in sub-section ","quote_sha256":"440595423719bb365cc8b06423bb33647a2350639508d0782dded1069cee9892","reader_fragment":"p-126732-128514-a88959fb33d563a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-126732-128514-a88959fb33d563a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9b56014a34de9adaa063","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":127257,"character_end":127274,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-126732-128514-a88959fb33d563a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-126732-128514-a88959fb33d563a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":127087,"character_end":127504,"quote":"which was earlier inserted by Tax Laws (Third Amendment) Ordinance, 2021. \r\n321 New section 14AB added by Finance Act, 2022. \r\n322 Section 14AC,14Ad and 14AE inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 47   \r\n \r\n(3) The Commissioner shall, if the contravention continues under sub-\r\nsection (1), repeat suspension specified in sub-section (2), for two more times with \r\nan interval of one week between t","quote_sha256":"b19bfac9ec22281753ee97fed84742b3b3f28e1aa10356149c5ac635edeae545","reader_fragment":"p-126732-128514-a88959fb33d563a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-126732-128514-a88959fb33d563a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-51f8e0e80afc1353c9a4","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":127277,"character_end":127296,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-126732-128514-a88959fb33d563a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-126732-128514-a88959fb33d563a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":127107,"character_end":127526,"quote":"serted by Tax Laws (Third Amendment) Ordinance, 2021. \r\n321 New section 14AB added by Finance Act, 2022. \r\n322 Section 14AC,14Ad and 14AE inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 47   \r\n \r\n(3) The Commissioner shall, if the contravention continues under sub-\r\nsection (1), repeat suspension specified in sub-section (2), for two more times with \r\nan interval of one week between the suspensions. \r\n \r\n(","quote_sha256":"9035087428df1fd419a737f9e22559322f856c034012a2e2f33466e218dc7030","reader_fragment":"p-126732-128514-a88959fb33d563a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-126732-128514-a88959fb33d563a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e0482950a6f7a350ddd6","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":129868,"character_end":129887,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-128514-130255-c41ca6528272171c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-128514-130255-c41ca6528272171c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":129698,"character_end":130117,"quote":"n registration of such person, the Commissioner shall issue \r\nand convey order for removal of bar on transfer of i mmovable property not later \r\nthan two working days. \r\nSales Tax Act, 1990 \r\n \r\n 48   \r\n \r\n \r\n(7) Any person, aggrieved by the decision or order passed may, within \r\nthirty days of the date of receipt of such decision or order prefer an appeal before \r\nthe Chief Commissioner Inland Revenue who is not me","quote_sha256":"0df0db7b582ddd75db7b22c024e1e7b2c05c71c8a965621bde55c9c631b3342c","reader_fragment":"p-128514-130255-c41ca6528272171c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-128514-130255-c41ca6528272171c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-063a0e80387cf329f255","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":131767,"character_end":131786,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-130255-131981-286edbe018ae139b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-130255-131981-286edbe018ae139b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":131597,"character_end":132016,"quote":"ation before the Board. \r\n \r\n (5) All or any of the provisions of this section shall come into force on \r\nsuch date as the Board may notify in the official Gazette. \r\n \r\nSales Tax Act, 1990 \r\n \r\n 49   \r\n \r\n 323[15. ***] \r\n \r\n 324[16. ***] \r\n \r\n 325[17. *** \r\n \r\n 18. *** \r\n  \r\n 19. *** \r\n \r\n 20. ***] \r\n \r\n 326[21. De-registration, blacklisting and suspension of registration.– (1) \r\nThe Board or any officer, authorize","quote_sha256":"2d858ab720a0c5f810de26eada62374f1cb86c955fba78c64c7a694511c4ac14","reader_fragment":"p-130255-131981-286edbe018ae139b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-130255-131981-286edbe018ae139b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8d251b60bda538516424","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133678,"character_end":133695,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-131981-133746-1af9e0f736023898","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-131981-133746-1af9e0f736023898","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133508,"character_end":133925,"quote":"ng appealable order and after \r\naffording an opportunity of being heard to such person.]  \r\n  \r\n                                           \r\n323Section 15 omitted by the Finance Act, 2014. \r\n324 Section 16 omitted by Finance Act, 2003. \r\n325 Sections 17 to 20 omitted by Finance Act, 2004. \r\n326 Section 21 substituted by Finance Act, 2004. \r\n327 Substituted “for collector” by Finance Act, 2010 \r\n328 Comma and words","quote_sha256":"60820aeafe8129bb4b4a6456ce03189a87e13b17a1b334ee539af925e58ec68f","reader_fragment":"p-131981-133746-1af9e0f736023898","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-131981-133746-1af9e0f736023898","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-67976dce8ab4dd2b4d7a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133725,"character_end":133742,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-131981-133746-1af9e0f736023898","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-131981-133746-1af9e0f736023898","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133555,"character_end":133972,"quote":"portunity of being heard to such person.]  \r\n  \r\n                                           \r\n323Section 15 omitted by the Finance Act, 2014. \r\n324 Section 16 omitted by Finance Act, 2003. \r\n325 Sections 17 to 20 omitted by Finance Act, 2004. \r\n326 Section 21 substituted by Finance Act, 2004. \r\n327 Substituted “for collector” by Finance Act, 2010 \r\n328 Comma and words “, evaded tax” omitted by Finance Act, 2005. \r","quote_sha256":"c54fa9465428802edbc55762c44831cb3721a59a0146a10858ca47a5ddf7dbf9","reader_fragment":"p-131981-133746-1af9e0f736023898","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-131981-133746-1af9e0f736023898","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-16ea6dfc6283d23b8b31","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133779,"character_end":133796,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133609,"character_end":134026,"quote":"                                      \r\n323Section 15 omitted by the Finance Act, 2014. \r\n324 Section 16 omitted by Finance Act, 2003. \r\n325 Sections 17 to 20 omitted by Finance Act, 2004. \r\n326 Section 21 substituted by Finance Act, 2004. \r\n327 Substituted “for collector” by Finance Act, 2010 \r\n328 Comma and words “, evaded tax” omitted by Finance Act, 2005. \r\n329 Word inserted by Finance Act, 2005. \r\n330 Words s","quote_sha256":"76074c26244ddc8bcdc5c76a397929a14553b1127e09be170b642fa0e67047f1","reader_fragment":"p-131981-133746-1af9e0f736023898","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-131981-133746-1af9e0f736023898","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a531cfc2deb962bf3fe6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133830,"character_end":133847,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133660,"character_end":134077,"quote":"15 omitted by the Finance Act, 2014. \r\n324 Section 16 omitted by Finance Act, 2003. \r\n325 Sections 17 to 20 omitted by Finance Act, 2004. \r\n326 Section 21 substituted by Finance Act, 2004. \r\n327 Substituted “for collector” by Finance Act, 2010 \r\n328 Comma and words “, evaded tax” omitted by Finance Act, 2005. \r\n329 Word inserted by Finance Act, 2005. \r\n330 Words substituted by Finance Act, 2024. \r\n331 Sub-section ","quote_sha256":"04e9c2a6464f2345eb9d4681c980dae4493060e0130460266af94dd5065d0ae6","reader_fragment":"p-131981-133746-1af9e0f736023898","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-131981-133746-1af9e0f736023898","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-30a31780fc4278639ee0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133886,"character_end":133903,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133716,"character_end":134133,"quote":"itted by Finance Act, 2003. \r\n325 Sections 17 to 20 omitted by Finance Act, 2004. \r\n326 Section 21 substituted by Finance Act, 2004. \r\n327 Substituted “for collector” by Finance Act, 2010 \r\n328 Comma and words “, evaded tax” omitted by Finance Act, 2005. \r\n329 Word inserted by Finance Act, 2005. \r\n330 Words substituted by Finance Act, 2024. \r\n331 Sub-section (2A) inserted by Finance Act, 2025 \r\n332 Sub Section (3)","quote_sha256":"f43272c17bef99346edcc875a991efe7e28c14bfcee1f463f44ce58cc85a178d","reader_fragment":"p-131981-133746-1af9e0f736023898","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-131981-133746-1af9e0f736023898","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7a26270b4aaf582b0115","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133952,"character_end":133969,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133782,"character_end":134199,"quote":"ance Act, 2004. \r\n326 Section 21 substituted by Finance Act, 2004. \r\n327 Substituted “for collector” by Finance Act, 2010 \r\n328 Comma and words “, evaded tax” omitted by Finance Act, 2005. \r\n329 Word inserted by Finance Act, 2005. \r\n330 Words substituted by Finance Act, 2024. \r\n331 Sub-section (2A) inserted by Finance Act, 2025 \r\n332 Sub Section (3) inserted by Finance Act, 2011 \r\n333 Words and figure omitted by F","quote_sha256":"16f096fc8ef3e36015d9ca6f2aa52c1a4d4efe324cc1582708e671037dc72a34","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0f1d756e9b0add936dfd","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133994,"character_end":134011,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133824,"character_end":134241,"quote":"ed by Finance Act, 2004. \r\n327 Substituted “for collector” by Finance Act, 2010 \r\n328 Comma and words “, evaded tax” omitted by Finance Act, 2005. \r\n329 Word inserted by Finance Act, 2005. \r\n330 Words substituted by Finance Act, 2024. \r\n331 Sub-section (2A) inserted by Finance Act, 2025 \r\n332 Sub Section (3) inserted by Finance Act, 2011 \r\n333 Words and figure omitted by Finance Act, 2013. \r\nSales Tax Act, 1990 \r\n","quote_sha256":"b24b3647480fcf4fc53b6b4c821e2e8413f1d45ffc30652b10f12da95ee473b4","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c4f3fd4dd9dd75b1cf92","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":134040,"character_end":134057,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133870,"character_end":134287,"quote":"r collector” by Finance Act, 2010 \r\n328 Comma and words “, evaded tax” omitted by Finance Act, 2005. \r\n329 Word inserted by Finance Act, 2005. \r\n330 Words substituted by Finance Act, 2024. \r\n331 Sub-section (2A) inserted by Finance Act, 2025 \r\n332 Sub Section (3) inserted by Finance Act, 2011 \r\n333 Words and figure omitted by Finance Act, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 50   \r\n \r\n 334[(4) Notwithstanding anythin","quote_sha256":"20da37892b04de72fa8bd240efde34863103b7ae206ec273b5333dd001d43f6e","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7eadc76e6fc0161430c0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":134094,"character_end":134111,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133924,"character_end":134341,"quote":"s “, evaded tax” omitted by Finance Act, 2005. \r\n329 Word inserted by Finance Act, 2005. \r\n330 Words substituted by Finance Act, 2024. \r\n331 Sub-section (2A) inserted by Finance Act, 2025 \r\n332 Sub Section (3) inserted by Finance Act, 2011 \r\n333 Words and figure omitted by Finance Act, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 50   \r\n \r\n 334[(4) Notwithstanding anything contained in this Act, where the Board, the \r\nconcer","quote_sha256":"ad124938fa7e779555fc90b2f51e2db5792f37c90ff76592e9f023e581ab1a60","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cf1768c56f8b8856b34f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":134146,"character_end":134163,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":133976,"character_end":134393,"quote":" Word inserted by Finance Act, 2005. \r\n330 Words substituted by Finance Act, 2024. \r\n331 Sub-section (2A) inserted by Finance Act, 2025 \r\n332 Sub Section (3) inserted by Finance Act, 2011 \r\n333 Words and figure omitted by Finance Act, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 50   \r\n \r\n 334[(4) Notwithstanding anything contained in this Act, where the Board, the \r\nconcerned Commissioner or any officer authorized by the Bo","quote_sha256":"342c0db45250e1622a69e28b83e77766efd65d3f4a51b673e0f525334157927d","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d105fffae2c8f92ab4be","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":134198,"character_end":134215,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":134028,"character_end":134445,"quote":"stituted by Finance Act, 2024. \r\n331 Sub-section (2A) inserted by Finance Act, 2025 \r\n332 Sub Section (3) inserted by Finance Act, 2011 \r\n333 Words and figure omitted by Finance Act, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 50   \r\n \r\n 334[(4) Notwithstanding anything contained in this Act, where the Board, the \r\nconcerned Commissioner or any officer authorized by the Board in this behalf has \r\nreasons to believe that a r","quote_sha256":"3cb031516e1035692673869e745e496d060a563b7f402adf66089702219c5d93","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b3b8422e426223d9b450","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":134219,"character_end":134238,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":134049,"character_end":134468,"quote":"ct, 2024. \r\n331 Sub-section (2A) inserted by Finance Act, 2025 \r\n332 Sub Section (3) inserted by Finance Act, 2011 \r\n333 Words and figure omitted by Finance Act, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 50   \r\n \r\n 334[(4) Notwithstanding anything contained in this Act, where the Board, the \r\nconcerned Commissioner or any officer authorized by the Board in this behalf has \r\nreasons to believe that a registered person is eng","quote_sha256":"a5dc1a0ee339951af4fa159a336b4cadfb34cddc4cc47c2a4094616cd657c943","reader_fragment":"p-133746-135541-16ff8c6e783fddfc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-133746-135541-16ff8c6e783fddfc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e58316e329f26170c5d9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":136716,"character_end":136733,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":136546,"character_end":136963,"quote":"dress and registration number of the supplier \r\nand the amount of the tax on purchases; \r\n \r\n                                           \r\n334 Sub section (4) inserted by Finance Act, 2013. \r\n335 New sub-section added by Finance Act, 2024. \r\n336 Section 21A inserted by Finance Act, 2015. \r\n337 Section 22 substituted by Finance Act, 1996. \r\n338 The comma and words inserted by Finance Act, 2005. \r\nSales Tax Act, 1990","quote_sha256":"6a76bfe79e095f1193997daed3a09f0b627ee6f0b3a55f5e7d80d052b6b0d239","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ed08f473fb5af321f5aa","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":136766,"character_end":136783,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":136596,"character_end":137013,"quote":"d the amount of the tax on purchases; \r\n \r\n                                           \r\n334 Sub section (4) inserted by Finance Act, 2013. \r\n335 New sub-section added by Finance Act, 2024. \r\n336 Section 21A inserted by Finance Act, 2015. \r\n337 Section 22 substituted by Finance Act, 1996. \r\n338 The comma and words inserted by Finance Act, 2005. \r\nSales Tax Act, 1990 \r\n \r\n 51   \r\n \r\n 339[(c) records of goods importe","quote_sha256":"a39f1de3f57a86c60aa677c92f24ee61d47f5fb49520207477940b18a8a76edc","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cb6c60f6e7274ee32f83","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":136815,"character_end":136832,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":136645,"character_end":137062,"quote":"                                     \r\n334 Sub section (4) inserted by Finance Act, 2013. \r\n335 New sub-section added by Finance Act, 2024. \r\n336 Section 21A inserted by Finance Act, 2015. \r\n337 Section 22 substituted by Finance Act, 1996. \r\n338 The comma and words inserted by Finance Act, 2005. \r\nSales Tax Act, 1990 \r\n \r\n 51   \r\n \r\n 339[(c) records of goods imported shall show the description, quantity and \r\nvalu","quote_sha256":"e3865d33c2916fd7487128c35db33ffc2f1beab97134460183480a873927a509","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6cb761685fe2f15393b8","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":136866,"character_end":136883,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":136696,"character_end":137113,"quote":"ion (4) inserted by Finance Act, 2013. \r\n335 New sub-section added by Finance Act, 2024. \r\n336 Section 21A inserted by Finance Act, 2015. \r\n337 Section 22 substituted by Finance Act, 1996. \r\n338 The comma and words inserted by Finance Act, 2005. \r\nSales Tax Act, 1990 \r\n \r\n 51   \r\n \r\n 339[(c) records of goods imported shall show the description, quantity and \r\nvalue of goods and the amount of tax paid on imports;] ","quote_sha256":"26b0a509e82c2361b4e19d89927904d58ba798a99dc7b64b3a06d13fbd5117ae","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1ce2429851e8ce3727e3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":136923,"character_end":136940,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":136753,"character_end":137170,"quote":"ion added by Finance Act, 2024. \r\n336 Section 21A inserted by Finance Act, 2015. \r\n337 Section 22 substituted by Finance Act, 1996. \r\n338 The comma and words inserted by Finance Act, 2005. \r\nSales Tax Act, 1990 \r\n \r\n 51   \r\n \r\n 339[(c) records of goods imported shall show the description, quantity and \r\nvalue of goods and the amount of tax paid on imports;] \r\n \r\n 340[(d)] records of zero-rated and exempt supplies;","quote_sha256":"476ca8cfc51b2591d67429043a3a7001e4fda9913754eff1169ff057794ced13","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-673afe1c5a5a5e2dc0e8","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":136944,"character_end":136963,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":136774,"character_end":137193,"quote":"Act, 2024. \r\n336 Section 21A inserted by Finance Act, 2015. \r\n337 Section 22 substituted by Finance Act, 1996. \r\n338 The comma and words inserted by Finance Act, 2005. \r\nSales Tax Act, 1990 \r\n \r\n 51   \r\n \r\n 339[(c) records of goods imported shall show the description, quantity and \r\nvalue of goods and the amount of tax paid on imports;] \r\n \r\n 340[(d)] records of zero-rated and exempt supplies; \r\n \r\n 341[(da)  double","quote_sha256":"2eb9c6186c3413eb6983f7e090fa47340fc9c573992fe4dfde7fe5e170e74735","reader_fragment":"p-135541-137305-889b0ddf29c071ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-135541-137305-889b0ddf29c071ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8b70fc7cd2e02c824af9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":138939,"character_end":138956,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-137305-139083-1b558405343b498a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-137305-139083-1b558405343b498a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":138769,"character_end":139186,"quote":"ronic fiscal cash \r\nregisters as are approved by the Board in the manner as may be prescribed.] \r\n                                           \r\n339 Clause (c) inserted by Finance Act, 2005. \r\n340 Existing clause (c) re-lettered as clause (d) by Finance Act, 2005. \r\n341 Clause (da) inserted by Finance Act, 2006. \r\n342 Existing clause (d) re-lettered as clause (e) by Finance Act, 2005. \r\n343 The words, comma and figu","quote_sha256":"b390c130b8611c9a5b86569b8929ed1d4fc34281d091a41d1b4fe8b7e9feda33","reader_fragment":"p-137305-139083-1b558405343b498a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-137305-139083-1b558405343b498a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b12b7b2c61ff25f4dea6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139013,"character_end":139030,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-137305-139083-1b558405343b498a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-137305-139083-1b558405343b498a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":138843,"character_end":139260,"quote":"s may be prescribed.] \r\n                                           \r\n339 Clause (c) inserted by Finance Act, 2005. \r\n340 Existing clause (c) re-lettered as clause (d) by Finance Act, 2005. \r\n341 Clause (da) inserted by Finance Act, 2006. \r\n342 Existing clause (d) re-lettered as clause (e) by Finance Act, 2005. \r\n343 The words, comma and figure inserted by Finance Act, 2004. \r\n344 The commas and words inserted by F","quote_sha256":"deab5af8d38ee6cdf52d9e44908d867ac5e05565809035e962d11acb53db9522","reader_fragment":"p-137305-139083-1b558405343b498a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-137305-139083-1b558405343b498a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-54a44a253c39165b0550","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139062,"character_end":139079,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-137305-139083-1b558405343b498a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-137305-139083-1b558405343b498a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":138892,"character_end":139309,"quote":"                  \r\n339 Clause (c) inserted by Finance Act, 2005. \r\n340 Existing clause (c) re-lettered as clause (d) by Finance Act, 2005. \r\n341 Clause (da) inserted by Finance Act, 2006. \r\n342 Existing clause (d) re-lettered as clause (e) by Finance Act, 2005. \r\n343 The words, comma and figure inserted by Finance Act, 2004. \r\n344 The commas and words inserted by Finance Act, 1999. \r\n345 Expression inserted by Fi","quote_sha256":"3cba45c616b61894416c0856aa05b848212714722bf0af2a61d20fe75a79813d","reader_fragment":"p-137305-139083-1b558405343b498a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-137305-139083-1b558405343b498a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-da0f186cba5259699b84","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139136,"character_end":139153,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":138966,"character_end":139383,"quote":"isting clause (c) re-lettered as clause (d) by Finance Act, 2005. \r\n341 Clause (da) inserted by Finance Act, 2006. \r\n342 Existing clause (d) re-lettered as clause (e) by Finance Act, 2005. \r\n343 The words, comma and figure inserted by Finance Act, 2004. \r\n344 The commas and words inserted by Finance Act, 1999. \r\n345 Expression inserted by Finance Act, 2021. \r\n346 The word “and” omitted by Finance Act, 2013. \r\n347 ","quote_sha256":"263422f749fa7eeb18a14538bec1b473d82bb5fa8c99cae2157ced11ef2affe7","reader_fragment":"p-137305-139083-1b558405343b498a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-137305-139083-1b558405343b498a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a80bb890d97623cf027c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139201,"character_end":139218,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139031,"character_end":139448,"quote":" \r\n341 Clause (da) inserted by Finance Act, 2006. \r\n342 Existing clause (d) re-lettered as clause (e) by Finance Act, 2005. \r\n343 The words, comma and figure inserted by Finance Act, 2004. \r\n344 The commas and words inserted by Finance Act, 1999. \r\n345 Expression inserted by Finance Act, 2021. \r\n346 The word “and” omitted by Finance Act, 2013. \r\n347 Clause (ea) inserted by Finance Act, 2013. \r\n348 New clause (eb) ","quote_sha256":"75c91a24823b4f55d5506b7e31412e71ec4225df03dc6f9c8a867c1113f440b5","reader_fragment":"p-137305-139083-1b558405343b498a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-137305-139083-1b558405343b498a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b2e2c6a34bceacf056b3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139259,"character_end":139276,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139089,"character_end":139506,"quote":"isting clause (d) re-lettered as clause (e) by Finance Act, 2005. \r\n343 The words, comma and figure inserted by Finance Act, 2004. \r\n344 The commas and words inserted by Finance Act, 1999. \r\n345 Expression inserted by Finance Act, 2021. \r\n346 The word “and” omitted by Finance Act, 2013. \r\n347 Clause (ea) inserted by Finance Act, 2013. \r\n348 New clause (eb) inserted by Finance Act, 2021. \r\n349 Existing clause (e) r","quote_sha256":"37360076eb9530e0dfe1aef471c5f0a8b11bfbee47e89e44cac950077594bc92","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5a12e6e62b3ee40dcafb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139307,"character_end":139324,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139137,"character_end":139554,"quote":"inance Act, 2005. \r\n343 The words, comma and figure inserted by Finance Act, 2004. \r\n344 The commas and words inserted by Finance Act, 1999. \r\n345 Expression inserted by Finance Act, 2021. \r\n346 The word “and” omitted by Finance Act, 2013. \r\n347 Clause (ea) inserted by Finance Act, 2013. \r\n348 New clause (eb) inserted by Finance Act, 2021. \r\n349 Existing clause (e) re-lettered as clause (f) by Finance Act, 2005 \r\n","quote_sha256":"9607ffc6dc809c5b48ef95705b70a16786ee8524bd69e7e9130cd332bd397ccd","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-45894e1d25643d606596","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139358,"character_end":139375,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139188,"character_end":139605,"quote":" inserted by Finance Act, 2004. \r\n344 The commas and words inserted by Finance Act, 1999. \r\n345 Expression inserted by Finance Act, 2021. \r\n346 The word “and” omitted by Finance Act, 2013. \r\n347 Clause (ea) inserted by Finance Act, 2013. \r\n348 New clause (eb) inserted by Finance Act, 2021. \r\n349 Existing clause (e) re-lettered as clause (f) by Finance Act, 2005 \r\n350 Proviso substituted by the Finance Act, 1997. \r","quote_sha256":"f27b3099896d759e587bd01bd0f46b9f9e36e713479ebacf4937e9023c4a6a95","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-77f74b1de4b8c713681c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139407,"character_end":139424,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139237,"character_end":139654,"quote":"and words inserted by Finance Act, 1999. \r\n345 Expression inserted by Finance Act, 2021. \r\n346 The word “and” omitted by Finance Act, 2013. \r\n347 Clause (ea) inserted by Finance Act, 2013. \r\n348 New clause (eb) inserted by Finance Act, 2021. \r\n349 Existing clause (e) re-lettered as clause (f) by Finance Act, 2005 \r\n350 Proviso substituted by the Finance Act, 1997. \r\n351 The words “turnover tax or” omitted by Finan","quote_sha256":"7a5a1365942c051450cda4bd17a00ef0b5a4fe2bd6b39f315a7c874ea41188ca","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-af953dbbc497869a65f5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139460,"character_end":139477,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139290,"character_end":139707,"quote":"sion inserted by Finance Act, 2021. \r\n346 The word “and” omitted by Finance Act, 2013. \r\n347 Clause (ea) inserted by Finance Act, 2013. \r\n348 New clause (eb) inserted by Finance Act, 2021. \r\n349 Existing clause (e) re-lettered as clause (f) by Finance Act, 2005 \r\n350 Proviso substituted by the Finance Act, 1997. \r\n351 The words “turnover tax or” omitted by Finance Act, 2005. \r\n352 Sub-section (1A) inserted by Fina","quote_sha256":"86669508012776ba10efe453cbf14f42fdab586793f358d81855b44810a60928","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3c81d50f6d053437aac4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139534,"character_end":139551,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139364,"character_end":139781,"quote":"e Act, 2013. \r\n347 Clause (ea) inserted by Finance Act, 2013. \r\n348 New clause (eb) inserted by Finance Act, 2021. \r\n349 Existing clause (e) re-lettered as clause (f) by Finance Act, 2005 \r\n350 Proviso substituted by the Finance Act, 1997. \r\n351 The words “turnover tax or” omitted by Finance Act, 2005. \r\n352 Sub-section (1A) inserted by Finance Act, 2007. \r\n353 Sub-section (2A) inserted by Finance Act, 1999. \r\nSal","quote_sha256":"5d126e26df9b23cccdb3500b0d5e16c12a1a5a4c30971bb00f11d6af809d1357","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dfd01d2270feb0d12bd0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139585,"character_end":139602,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139415,"character_end":139832,"quote":"Act, 2013. \r\n348 New clause (eb) inserted by Finance Act, 2021. \r\n349 Existing clause (e) re-lettered as clause (f) by Finance Act, 2005 \r\n350 Proviso substituted by the Finance Act, 1997. \r\n351 The words “turnover tax or” omitted by Finance Act, 2005. \r\n352 Sub-section (1A) inserted by Finance Act, 2007. \r\n353 Sub-section (2A) inserted by Finance Act, 1999. \r\nSales Tax Act, 1990 \r\n \r\n 52   \r\n \r\n  \r\n 354[(3) The B","quote_sha256":"d5901700c0313742fc4a83e07fd3ed56c10592974af87ae0f43445a0729fc2be","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f33109a9f1037dc86d83","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139649,"character_end":139666,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139479,"character_end":139896,"quote":"\r\n349 Existing clause (e) re-lettered as clause (f) by Finance Act, 2005 \r\n350 Proviso substituted by the Finance Act, 1997. \r\n351 The words “turnover tax or” omitted by Finance Act, 2005. \r\n352 Sub-section (1A) inserted by Finance Act, 2007. \r\n353 Sub-section (2A) inserted by Finance Act, 1999. \r\nSales Tax Act, 1990 \r\n \r\n 52   \r\n \r\n  \r\n 354[(3) The Board may, by notification in the official gazette, prescribe the","quote_sha256":"e97f8d8261c6671cb1c67f8c646b74e2370e2a464a87519019fe1ef631667b8f","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1c5f8863e3552dc31fec","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139703,"character_end":139720,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139533,"character_end":139950,"quote":" Finance Act, 2005 \r\n350 Proviso substituted by the Finance Act, 1997. \r\n351 The words “turnover tax or” omitted by Finance Act, 2005. \r\n352 Sub-section (1A) inserted by Finance Act, 2007. \r\n353 Sub-section (2A) inserted by Finance Act, 1999. \r\nSales Tax Act, 1990 \r\n \r\n 52   \r\n \r\n  \r\n 354[(3) The Board may, by notification in the official gazette, prescribe the \r\nprocedure or software for electronically maintenanc","quote_sha256":"419eb4fcf2bed400029ef8ae57ba4a6eeb7297eb20cc041e128142167aa04219","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-142b322085d8694572f3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139757,"character_end":139774,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139587,"character_end":140004,"quote":"nance Act, 1997. \r\n351 The words “turnover tax or” omitted by Finance Act, 2005. \r\n352 Sub-section (1A) inserted by Finance Act, 2007. \r\n353 Sub-section (2A) inserted by Finance Act, 1999. \r\nSales Tax Act, 1990 \r\n \r\n 52   \r\n \r\n  \r\n 354[(3) The Board may, by notification in the official gazette, prescribe the \r\nprocedure or software for electronically maintenance of records, filing of sales tax \r\nreturns or refunds","quote_sha256":"8e8a368650973bb7a92e816a79119a5a6ad908ab244d897f407cd1584f100c0f","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8db653d13f6e69ed444c","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139778,"character_end":139797,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":139608,"character_end":140027,"quote":"1 The words “turnover tax or” omitted by Finance Act, 2005. \r\n352 Sub-section (1A) inserted by Finance Act, 2007. \r\n353 Sub-section (2A) inserted by Finance Act, 1999. \r\nSales Tax Act, 1990 \r\n \r\n 52   \r\n \r\n  \r\n 354[(3) The Board may, by notification in the official gazette, prescribe the \r\nprocedure or software for electronically maintenance of records, filing of sales tax \r\nreturns or refunds and for any other matt","quote_sha256":"23f7ce719c24a14414fd6b04c16d416482c134b5d70afc697543a72cc6d0d455","reader_fragment":"p-139083-140858-9660e0af3554497e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-139083-140858-9660e0af3554497e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c371e7982577ff8dc23d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":141746,"character_end":141763,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-140858-142615-8afe8e17bf11f995","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-140858-142615-8afe8e17bf11f995","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":141576,"character_end":141993,"quote":"ntity of goods; \r\n \r\n (e) value exclusive of tax; \r\n \r\n (f) amount of sales tax; and \r\n \r\n                                           \r\n354 Sub Section (3) substituted by Finance Act, 2003. \r\n355 Sub Section (4) inserted by Finance Act, 2007. \r\n356 The expression added through Finance Act, 2019. \r\n357 Clause (b) substituted by Finance Act, 2022. \r\n358 Colon substituted by Finance (Supplementary) Act, 2022. \r\n359 Pr","quote_sha256":"9eeec24b9cc4846dea5eb0dcdba808cc47ef550a3ba766b03acaae2e0e399af0","reader_fragment":"p-140858-142615-8afe8e17bf11f995","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-140858-142615-8afe8e17bf11f995","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-13c6168783ef7ff73ef1","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":141799,"character_end":141816,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-140858-142615-8afe8e17bf11f995","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-140858-142615-8afe8e17bf11f995","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":141629,"character_end":142046,"quote":"\r\n (f) amount of sales tax; and \r\n \r\n                                           \r\n354 Sub Section (3) substituted by Finance Act, 2003. \r\n355 Sub Section (4) inserted by Finance Act, 2007. \r\n356 The expression added through Finance Act, 2019. \r\n357 Clause (b) substituted by Finance Act, 2022. \r\n358 Colon substituted by Finance (Supplementary) Act, 2022. \r\n359 Proviso inserted by Finance (Supplementary) Act, 2022. ","quote_sha256":"ae98b2fd23704412b8336c573d36f8d9a0382a46340ea2bbc77aea189f5d8cbb","reader_fragment":"p-140858-142615-8afe8e17bf11f995","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-140858-142615-8afe8e17bf11f995","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a5480a7d4857f3970886","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":141853,"character_end":141870,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-140858-142615-8afe8e17bf11f995","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-140858-142615-8afe8e17bf11f995","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":141683,"character_end":142100,"quote":"                          \r\n354 Sub Section (3) substituted by Finance Act, 2003. \r\n355 Sub Section (4) inserted by Finance Act, 2007. \r\n356 The expression added through Finance Act, 2019. \r\n357 Clause (b) substituted by Finance Act, 2022. \r\n358 Colon substituted by Finance (Supplementary) Act, 2022. \r\n359 Proviso inserted by Finance (Supplementary) Act, 2022. \r\n360 The expression added through Finance Act, 2019. ","quote_sha256":"ed3b26e7da225d5537085c9e91dc85e48d7ced5baede90b3dab21344fa8ae10c","reader_fragment":"p-140858-142615-8afe8e17bf11f995","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-140858-142615-8afe8e17bf11f995","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e2b411d532b2fd554a74","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":141904,"character_end":141921,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-140858-142615-8afe8e17bf11f995","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-140858-142615-8afe8e17bf11f995","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":141734,"character_end":142151,"quote":"stituted by Finance Act, 2003. \r\n355 Sub Section (4) inserted by Finance Act, 2007. \r\n356 The expression added through Finance Act, 2019. \r\n357 Clause (b) substituted by Finance Act, 2022. \r\n358 Colon substituted by Finance (Supplementary) Act, 2022. \r\n359 Proviso inserted by Finance (Supplementary) Act, 2022. \r\n360 The expression added through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 53   \r\n \r\n 361[(ff) ***","quote_sha256":"369bf446c9696e108583948cdf3cf8a321d00192c2d1620727a959521ca3111d","reader_fragment":"p-140858-142615-8afe8e17bf11f995","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-140858-142615-8afe8e17bf11f995","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-669641e61eb25cbf1cbe","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":142081,"character_end":142098,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-140858-142615-8afe8e17bf11f995","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-140858-142615-8afe8e17bf11f995","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":141911,"character_end":142328,"quote":" Act, 2022. \r\n358 Colon substituted by Finance (Supplementary) Act, 2022. \r\n359 Proviso inserted by Finance (Supplementary) Act, 2022. \r\n360 The expression added through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 53   \r\n \r\n 361[(ff) ***] \r\n \r\n (g) value inclusive of tax: \r\n \r\n Provided that the Board may, by notification in the official Gazette, \r\nspecify such modified invoices 362[...] for different persons o","quote_sha256":"7f3dadb0ce7fe3fbebc79ed41f244f8d39c27f85922be82eadb1bd9a46766166","reader_fragment":"p-140858-142615-8afe8e17bf11f995","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-140858-142615-8afe8e17bf11f995","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-00b86bd723bbffa2ebb6","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":142102,"character_end":142121,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-140858-142615-8afe8e17bf11f995","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-140858-142615-8afe8e17bf11f995","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":141932,"character_end":142351,"quote":"on substituted by Finance (Supplementary) Act, 2022. \r\n359 Proviso inserted by Finance (Supplementary) Act, 2022. \r\n360 The expression added through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 53   \r\n \r\n 361[(ff) ***] \r\n \r\n (g) value inclusive of tax: \r\n \r\n Provided that the Board may, by notification in the official Gazette, \r\nspecify such modified invoices 362[...] for different persons or classes of persons; \r","quote_sha256":"19bd0abf95ca769f877bb67b867cdcbb05d3ec7387b347663e50ba61d28e7ab9","reader_fragment":"p-140858-142615-8afe8e17bf11f995","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-140858-142615-8afe8e17bf11f995","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7dbf3b64967c35696f2b","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":142690,"character_end":142709,"quote":"Customs \r\nAct, 1969","quote_sha256":"16596195aa2d7b4ddfa074856e53ebe597af7450b1808b051617526e0caf2d64","reader_fragment":"p-142615-144384-bf4df76b9b86e26c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-142615-144384-bf4df76b9b86e26c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":142520,"character_end":142939,"quote":"ied, the \r\nregistered person shall ensure the generation and linkage of the tax invoice with \r\nthe e-Bilty generated under section 40C of this Act and section 83C of the Customs \r\nAct, 1969. \r\n \r\n 365[***] \r\n \r\n 366[(2) No person other than a registered person or a person paying 367[*** \r\n368[***]]369[retail tax] shall issue an invoice under this section. \r\n \r\n 370[(3) A registered person making a taxable supply sha","quote_sha256":"2ccd5e2201e0246709f3149fe0ff7c68f8517f46808fa26d8cb57615df408ac6","reader_fragment":"p-140858-142615-8afe8e17bf11f995","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-140858-142615-8afe8e17bf11f995","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-014578708bc03f76ce2e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144052,"character_end":144069,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-142615-144384-bf4df76b9b86e26c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-142615-144384-bf4df76b9b86e26c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":143882,"character_end":144299,"quote":"grate their retail outlets with \r\nBoard’s computerized system for real-time reporting of sales. \r\n                                           \r\n361 Clause (ff) omitted by Finance Act, 2004. \r\n362 Comma and words “, including replacement invoice,” omitted by Finance Act, 1997. \r\n363 Full stop substituted by Finance (Supplementary) Act, 2022. \r\n364 Proviso inserted by Finance Act, 2025. \r\n365 Proviso omitted by Finan","quote_sha256":"06037edc03be84c57eee2be5e677c951d5e8561c575a7f340dd7f341ab76685c","reader_fragment":"p-142615-144384-bf4df76b9b86e26c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-142615-144384-bf4df76b9b86e26c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0ce17c475dcfe14c8dfb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144139,"character_end":144156,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-142615-144384-bf4df76b9b86e26c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-142615-144384-bf4df76b9b86e26c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":143969,"character_end":144386,"quote":"f sales. \r\n                                           \r\n361 Clause (ff) omitted by Finance Act, 2004. \r\n362 Comma and words “, including replacement invoice,” omitted by Finance Act, 1997. \r\n363 Full stop substituted by Finance (Supplementary) Act, 2022. \r\n364 Proviso inserted by Finance Act, 2025. \r\n365 Proviso omitted by Finance (Supplementary) Act, 2022. \r\n366 Sub Section (2) inserted by Finance Act, 1996. \r\n36","quote_sha256":"c3fa150931144e48c7838c8a34bd65ba24e5d1dee21fc15f96e93e3e643b459c","reader_fragment":"p-142615-144384-bf4df76b9b86e26c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-142615-144384-bf4df76b9b86e26c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fbf4e753aad428eee935","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144250,"character_end":144267,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-142615-144384-bf4df76b9b86e26c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-142615-144384-bf4df76b9b86e26c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144080,"character_end":144497,"quote":"ma and words “, including replacement invoice,” omitted by Finance Act, 1997. \r\n363 Full stop substituted by Finance (Supplementary) Act, 2022. \r\n364 Proviso inserted by Finance Act, 2025. \r\n365 Proviso omitted by Finance (Supplementary) Act, 2022. \r\n366 Sub Section (2) inserted by Finance Act, 1996. \r\n367 Words “turnover tax or” omitted by Finance Act, 2004. \r\n368 Words “or retailer tax” added by Finance Act, 199","quote_sha256":"eeb849627e087c89e0ab02c160a5f03633d02638713d08d3d8280c4280a92b38","reader_fragment":"p-142615-144384-bf4df76b9b86e26c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-142615-144384-bf4df76b9b86e26c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a6c6dfbe46f77ef557ec","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144363,"character_end":144380,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-142615-144384-bf4df76b9b86e26c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-142615-144384-bf4df76b9b86e26c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144193,"character_end":144610,"quote":"nce (Supplementary) Act, 2022. \r\n364 Proviso inserted by Finance Act, 2025. \r\n365 Proviso omitted by Finance (Supplementary) Act, 2022. \r\n366 Sub Section (2) inserted by Finance Act, 1996. \r\n367 Words “turnover tax or” omitted by Finance Act, 2004. \r\n368 Words “or retailer tax” added by Finance Act, 1997. \r\n369 Words inserted by Finance Act, 1997. \r\n370 Sub section (3) substituted by Finance Act, 2024. \r\n371 Sub S","quote_sha256":"726dad26e6232bb85429c467e3279a6d881129b9ad8e822394aa7aae9ac27522","reader_fragment":"p-142615-144384-bf4df76b9b86e26c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-142615-144384-bf4df76b9b86e26c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1d57abdd44bc162405db","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144423,"character_end":144440,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144253,"character_end":144670,"quote":"ance Act, 2025. \r\n365 Proviso omitted by Finance (Supplementary) Act, 2022. \r\n366 Sub Section (2) inserted by Finance Act, 1996. \r\n367 Words “turnover tax or” omitted by Finance Act, 2004. \r\n368 Words “or retailer tax” added by Finance Act, 1997. \r\n369 Words inserted by Finance Act, 1997. \r\n370 Sub section (3) substituted by Finance Act, 2024. \r\n371 Sub Section (4) inserted by Finance Act, 2007. \r\n372 Sub-sections","quote_sha256":"9f5b12625ee7bbc22c854d00269d78d56874d0fc65d6bb8075d5595f607b3c7f","reader_fragment":"p-142615-144384-bf4df76b9b86e26c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-142615-144384-bf4df76b9b86e26c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-40873a724cd2951fd271","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144481,"character_end":144498,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144311,"character_end":144728,"quote":"ntary) Act, 2022. \r\n366 Sub Section (2) inserted by Finance Act, 1996. \r\n367 Words “turnover tax or” omitted by Finance Act, 2004. \r\n368 Words “or retailer tax” added by Finance Act, 1997. \r\n369 Words inserted by Finance Act, 1997. \r\n370 Sub section (3) substituted by Finance Act, 2024. \r\n371 Sub Section (4) inserted by Finance Act, 2007. \r\n372 Sub-sections (5) inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 ","quote_sha256":"cdccf8ad013018e237eb15f9a55f6ab00f1763f93e92b37f2e4f5b5876c07cae","reader_fragment":"p-142615-144384-bf4df76b9b86e26c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-142615-144384-bf4df76b9b86e26c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3f8a33c4cdd625f60087","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144524,"character_end":144541,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144354,"character_end":144771,"quote":"erted by Finance Act, 1996. \r\n367 Words “turnover tax or” omitted by Finance Act, 2004. \r\n368 Words “or retailer tax” added by Finance Act, 1997. \r\n369 Words inserted by Finance Act, 1997. \r\n370 Sub section (3) substituted by Finance Act, 2024. \r\n371 Sub Section (4) inserted by Finance Act, 2007. \r\n372 Sub-sections (5) inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 54   \r\n \r\n \r\n 373[24.  Retention of r","quote_sha256":"4ea6db88e4099a2de2ba7ed0830fa54ae4c7cc83ef9312cf85aafecca25b1086","reader_fragment":"p-142615-144384-bf4df76b9b86e26c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-142615-144384-bf4df76b9b86e26c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c34ba1eec6c168ccaa0b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144580,"character_end":144597,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144410,"character_end":144827,"quote":"” omitted by Finance Act, 2004. \r\n368 Words “or retailer tax” added by Finance Act, 1997. \r\n369 Words inserted by Finance Act, 1997. \r\n370 Sub section (3) substituted by Finance Act, 2024. \r\n371 Sub Section (4) inserted by Finance Act, 2007. \r\n372 Sub-sections (5) inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 54   \r\n \r\n \r\n 373[24.  Retention of record and documents for 374[Six] years.– A person, \r\nwho","quote_sha256":"970da10e9e4812be7614a0802753348a7e8d88d81514e74d58cf7116df952ef5","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e011574c38800e33ec7b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144633,"character_end":144650,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144463,"character_end":144880,"quote":"ler tax” added by Finance Act, 1997. \r\n369 Words inserted by Finance Act, 1997. \r\n370 Sub section (3) substituted by Finance Act, 2024. \r\n371 Sub Section (4) inserted by Finance Act, 2007. \r\n372 Sub-sections (5) inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 54   \r\n \r\n \r\n 373[24.  Retention of record and documents for 374[Six] years.– A person, \r\nwho is required to maintain any record or documents unde","quote_sha256":"84eec509a9c47c0d886008c4e31396c9d2e03190b97bf457087012c3e484c8f8","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d2c39d1a4d0541fa6f71","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144687,"character_end":144704,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144517,"character_end":144934,"quote":"ted by Finance Act, 1997. \r\n370 Sub section (3) substituted by Finance Act, 2024. \r\n371 Sub Section (4) inserted by Finance Act, 2007. \r\n372 Sub-sections (5) inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 54   \r\n \r\n \r\n 373[24.  Retention of record and documents for 374[Six] years.– A person, \r\nwho is required to maintain any record or documents under this Act, shall retain \r\nthe record and documents fo","quote_sha256":"88a80f77e357b8bdb08991446e0ac3f4fe3e413038b450fe5189cea787193d47","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-832ddfd3ebe8bba37127","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144708,"character_end":144727,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":144538,"character_end":144957,"quote":"997. \r\n370 Sub section (3) substituted by Finance Act, 2024. \r\n371 Sub Section (4) inserted by Finance Act, 2007. \r\n372 Sub-sections (5) inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 54   \r\n \r\n \r\n 373[24.  Retention of record and documents for 374[Six] years.– A person, \r\nwho is required to maintain any record or documents under this Act, shall retain \r\nthe record and documents for a period of 352[Six] ","quote_sha256":"f3595e834acbb5622e88494ae93b61434e0af07fc841e97857740e90119946db","reader_fragment":"p-144384-146116-5408027cbb3a68a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-144384-146116-5408027cbb3a68a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-387beab826674206c528","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":147292,"character_end":147309,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-146116-147844-aa94abc350691667","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-146116-147844-aa94abc350691667","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":147122,"character_end":147539,"quote":" time \r\nbeing in force for conductin g audit of the sales tax affairs of the person. Where \r\n                                           \r\n373 Section (24) substituted by Finance Act, 1996. \r\n374 Substituted for “Five” by Finance Act, 2010. \r\n375 Words and Commas inserted by Finance Act, 2010. \r\n376 Section 25 substituted by Finance Act, 2024.  \r\nSales Tax Act, 1990 \r\n \r\n 55   \r\n \r\nsuch record or documents have bee","quote_sha256":"09f0e8e73940317054d658aa201a0572bbdb7bea4eec561721ceb9d6e85397ff","reader_fragment":"p-146116-147844-aa94abc350691667","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-146116-147844-aa94abc350691667","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-febf50dbec859208aa68","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Five” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":147317,"character_end":147360,"quote":"Substituted for “Five” by Finance Act, 2010","quote_sha256":"74464aa87458711f3c29694461e2325ff518d47fa9a4fcf6a2d4b551c3e42617","reader_fragment":"p-146116-147844-aa94abc350691667","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-146116-147844-aa94abc350691667","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":147147,"character_end":147590,"quote":"r conductin g audit of the sales tax affairs of the person. Where \r\n                                           \r\n373 Section (24) substituted by Finance Act, 1996. \r\n374 Substituted for “Five” by Finance Act, 2010. \r\n375 Words and Commas inserted by Finance Act, 2010. \r\n376 Section 25 substituted by Finance Act, 2024.  \r\nSales Tax Act, 1990 \r\n \r\n 55   \r\n \r\nsuch record or documents have been kept on electronic data, the registered person \r\n","quote_sha256":"b3212d88718ab0414904ab4122fd656ceb9eb961b7c0c7cae6f84d5113262a8b","reader_fragment":"p-146116-147844-aa94abc350691667","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-146116-147844-aa94abc350691667","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7a7ed1ae942d83f0072f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":147397,"character_end":147414,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-146116-147844-aa94abc350691667","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-146116-147844-aa94abc350691667","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":147227,"character_end":147644,"quote":"                               \r\n373 Section (24) substituted by Finance Act, 1996. \r\n374 Substituted for “Five” by Finance Act, 2010. \r\n375 Words and Commas inserted by Finance Act, 2010. \r\n376 Section 25 substituted by Finance Act, 2024.  \r\nSales Tax Act, 1990 \r\n \r\n 55   \r\n \r\nsuch record or documents have been kept on electronic data, the registered person \r\nshall allow authorize officer of Inland Revenue access","quote_sha256":"3516d4746947986673c62f5a9dd47d333f4e294af69b1e7ba56fba1153734292","reader_fragment":"p-146116-147844-aa94abc350691667","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-146116-147844-aa94abc350691667","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f36df0b053641b90e3a8","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":147448,"character_end":147465,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-146116-147844-aa94abc350691667","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-146116-147844-aa94abc350691667","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":147278,"character_end":147695,"quote":"ubstituted by Finance Act, 1996. \r\n374 Substituted for “Five” by Finance Act, 2010. \r\n375 Words and Commas inserted by Finance Act, 2010. \r\n376 Section 25 substituted by Finance Act, 2024.  \r\nSales Tax Act, 1990 \r\n \r\n 55   \r\n \r\nsuch record or documents have been kept on electronic data, the registered person \r\nshall allow authorize officer of Inland Revenue access to the use of machine and \r\nsoftware on which such","quote_sha256":"05f1b2b7a25f39f2a2a0caae7b1f2510083b134ae491b75c0a4f0e677bf0c403","reader_fragment":"p-146116-147844-aa94abc350691667","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-146116-147844-aa94abc350691667","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-30b0efdb0171fc5cdfa7","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":147470,"character_end":147489,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-146116-147844-aa94abc350691667","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-146116-147844-aa94abc350691667","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":147300,"character_end":147719,"quote":"Act, 1996. \r\n374 Substituted for “Five” by Finance Act, 2010. \r\n375 Words and Commas inserted by Finance Act, 2010. \r\n376 Section 25 substituted by Finance Act, 2024.  \r\nSales Tax Act, 1990 \r\n \r\n 55   \r\n \r\nsuch record or documents have been kept on electronic data, the registered person \r\nshall allow authorize officer of Inland Revenue access to the use of machine and \r\nsoftware on which such data is kept and the of","quote_sha256":"0ccb9de0a882d49ffc89779666f797e53fd42a50f10d14805353c51dc01fd257","reader_fragment":"p-146116-147844-aa94abc350691667","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-146116-147844-aa94abc350691667","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f6ab16e7af021db81f3b","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":150155,"character_end":150174,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":149985,"character_end":150404,"quote":" this Act.  \r\n \r\n(11)  Notwithstanding the penalties prescribed in section 33, if a \r\nregistered person wishes to deposit the amount of tax short paid or amount of tax \r\nSales Tax Act, 1990 \r\n \r\n 56   \r\n \r\nevaded along with default surcharge voluntarily, whenever it comes to his notice, \r\nbefore receipt of notice of audit, no penalty shall be recovered from him:  \r\n \r\nProvided that if a registered person wishes to d","quote_sha256":"84fdaf9f7b7a8f0dae0d5557168f630dbfea6f280580674c1107c1459627e52f","reader_fragment":"p-149597-151388-838abedd5d72b259","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-149597-151388-838abedd5d72b259","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-91e386d39a2f51ac38a1","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":152583,"character_end":152600,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-151388-153115-b4b330535b3d008c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-151388-153115-b4b330535b3d008c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":152413,"character_end":152830,"quote":"official gazette, prescribe rules for \r\ncarrying out the purpose of sub-section (1).] \r\n \r\n \r\n \r\n                                           \r\n377 Section 25A inserted by Finance Act, 1999. \r\n378 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordi nance 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the","quote_sha256":"7469186310b53274c3a11782a17425a1e1124f8e61d72233b014255f3de5ae24","reader_fragment":"p-151388-153115-b4b330535b3d008c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-151388-153115-b4b330535b3d008c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-86f26925277d4402821b","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Sales Tax” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":152608,"character_end":152656,"quote":"Substituted for “Sales Tax” by Finance Act, 2010","quote_sha256":"31457131f4b42db10c8f507040f9cd87fedfc47da2df1dff5eb93bb2e2c611cf","reader_fragment":"p-151388-153115-b4b330535b3d008c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-151388-153115-b4b330535b3d008c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":152438,"character_end":152886,"quote":"be rules for \r\ncarrying out the purpose of sub-section (1).] \r\n \r\n \r\n \r\n                                           \r\n377 Section 25A inserted by Finance Act, 1999. \r\n378 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordi nance 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extra Ordinary Part I at pages 23 t","quote_sha256":"866a38d0b0d4fc1d60a9684db97c42830cc897f4877bbca38cba4f54e3d0b72c","reader_fragment":"p-151388-153115-b4b330535b3d008c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-151388-153115-b4b330535b3d008c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ecd3b799d2fd8a3d5623","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collectorate” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":153119,"character_end":153170,"quote":"Substituted for “Collectorate” by Finance Act, 2010","quote_sha256":"8c75251245516585da4e563649c59ba86f7643cbfc0de2d1d40f4d382a344e54","reader_fragment":"p-153115-154860-6760d9c7b22ecf56","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-153115-154860-6760d9c7b22ecf56","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":152949,"character_end":153400,"quote":"Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009 \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n379 Substituted for “Collectorate” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordinance 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extra Ordinary Part I at pages 23 to","quote_sha256":"bb37c0f20fba6b3f6a231af09b862c8b033e929bac855beb34806cc97d1f51bf","reader_fragment":"p-151388-153115-b4b330535b3d008c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-151388-153115-b4b330535b3d008c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8f80c0066517b43a22bf","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":153650,"character_end":153667,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-153115-154860-6760d9c7b22ecf56","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-153115-154860-6760d9c7b22ecf56","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":153480,"character_end":153897,"quote":"romulgated as Ordinance No. XXII of 2009, dated October 28, 2009 \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n380 Section (25AA) by Finance Act, 2010 w.e.f. june5, 2010, the same amendment was made by Finance (Amendment) Ordinance 2010, promulgated \r\nas Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extra Ordinary Part I at pages 23 to ","quote_sha256":"391d4e7fb1b797843e9261e3e61286bcfcabc261267136f846f6f8c61b48cbac","reader_fragment":"p-153115-154860-6760d9c7b22ecf56","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-153115-154860-6760d9c7b22ecf56","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-160c2933976ea346c8c1","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":154216,"character_end":154233,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-153115-154860-6760d9c7b22ecf56","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-153115-154860-6760d9c7b22ecf56","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":154046,"character_end":154463,"quote":"blished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n381 Existing sub-section renumbered as sub-section (1) and new sub-section (2) inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 57   \r\n \r\nChapter-V \r\n \r\nRETURNS \r\n \r\n 382[26. 383[***] Return.– (1) Every registered person 384[...] shall furnish not \r\nlater than the due date a true 385[, complete] and correct return in the  pres","quote_sha256":"65b1e6bb83a009e6a6133b358ba3333a4b05ee3c1d654d2b6033bbdfe3cbb3e5","reader_fragment":"p-153115-154860-6760d9c7b22ecf56","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-153115-154860-6760d9c7b22ecf56","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5c06b1f867682f74b256","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":154237,"character_end":154256,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-153115-154860-6760d9c7b22ecf56","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-153115-154860-6760d9c7b22ecf56","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":154067,"character_end":154486,"quote":"e of Pakistan Extraordinary Part I at pages 229 to 259. \r\n381 Existing sub-section renumbered as sub-section (1) and new sub-section (2) inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 57   \r\n \r\nChapter-V \r\n \r\nRETURNS \r\n \r\n 382[26. 383[***] Return.– (1) Every registered person 384[...] shall furnish not \r\nlater than the due date a true 385[, complete] and correct return in the  prescribed \r\nform to a desi","quote_sha256":"c13f812b48c5b7a41465eff6338037ae7c7bd9c529e743e3c4fcabaef49f53df","reader_fragment":"p-153115-154860-6760d9c7b22ecf56","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-153115-154860-6760d9c7b22ecf56","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d5c66b3c5391649386b3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":156573,"character_end":156590,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-154860-156644-7e8382e2e964107f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-154860-156644-7e8382e2e964107f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":156403,"character_end":156820,"quote":"g goods using its payment platform or courier service as the case may be. \r\n \r\n 390[...] \r\n  \r\n                                           \r\n382 Section 26 substituted by Finance Act, 1996 \r\n383 Word “monthly” omitted by Finance Act, 2006. \r\n384 Words “making taxable supplies” omitted by Finance Act, 1999. \r\n385 Comma and word inserted by Finance Act, 2020. \r\n386 Words inserted by Finance Act, 2006. \r\n387 In the pr","quote_sha256":"bdd375d6a14bbde1afa0aefe9783861fafb5415459b16327f76a7bc6372e7598","reader_fragment":"p-154860-156644-7e8382e2e964107f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-154860-156644-7e8382e2e964107f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-45c662f0d1f7349aecb7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":156623,"character_end":156640,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-154860-156644-7e8382e2e964107f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-154860-156644-7e8382e2e964107f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":156453,"character_end":156870,"quote":"ice as the case may be. \r\n \r\n 390[...] \r\n  \r\n                                           \r\n382 Section 26 substituted by Finance Act, 1996 \r\n383 Word “monthly” omitted by Finance Act, 2006. \r\n384 Words “making taxable supplies” omitted by Finance Act, 1999. \r\n385 Comma and word inserted by Finance Act, 2020. \r\n386 Words inserted by Finance Act, 2006. \r\n387 In the proposed amendment “a full stop is substituted for a","quote_sha256":"648fe855abe5e6ca2d2c3b2e66056921ae712303a17bc3b0d35c5723228d8958","reader_fragment":"p-154860-156644-7e8382e2e964107f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-154860-156644-7e8382e2e964107f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c2da73cdcc079055b749","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":156691,"character_end":156708,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-156644-158390-ed4b1e1f2e46d225","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-156644-158390-ed4b1e1f2e46d225","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":156521,"character_end":156938,"quote":"                    \r\n382 Section 26 substituted by Finance Act, 1996 \r\n383 Word “monthly” omitted by Finance Act, 2006. \r\n384 Words “making taxable supplies” omitted by Finance Act, 1999. \r\n385 Comma and word inserted by Finance Act, 2020. \r\n386 Words inserted by Finance Act, 2006. \r\n387 In the proposed amendment “a full stop is substituted for a colon” while colon is already appearing. \r\n388 Proviso inserted by ","quote_sha256":"6cba57d89ed7829994a61981a8d79ff93d6dedb0d1b1e338a3ebe535e584b9b1","reader_fragment":"p-154860-156644-7e8382e2e964107f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-154860-156644-7e8382e2e964107f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7e65f2917a341be67b87","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":156743,"character_end":156760,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-156644-158390-ed4b1e1f2e46d225","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-156644-158390-ed4b1e1f2e46d225","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":156573,"character_end":156990,"quote":"Finance Act, 1996 \r\n383 Word “monthly” omitted by Finance Act, 2006. \r\n384 Words “making taxable supplies” omitted by Finance Act, 1999. \r\n385 Comma and word inserted by Finance Act, 2020. \r\n386 Words inserted by Finance Act, 2006. \r\n387 In the proposed amendment “a full stop is substituted for a colon” while colon is already appearing. \r\n388 Proviso inserted by Finance Act, 2006. \r\n389 In sub-section (1), in the ","quote_sha256":"8e6555bdefeb145fbc3a4b1ad97cc62c478b73edcad1dc560426929f712eba5e","reader_fragment":"p-154860-156644-7e8382e2e964107f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-154860-156644-7e8382e2e964107f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9df58d0b9ce48906a986","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":156786,"character_end":156803,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-156644-158390-ed4b1e1f2e46d225","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-156644-158390-ed4b1e1f2e46d225","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":156616,"character_end":157033,"quote":"ted by Finance Act, 2006. \r\n384 Words “making taxable supplies” omitted by Finance Act, 1999. \r\n385 Comma and word inserted by Finance Act, 2020. \r\n386 Words inserted by Finance Act, 2006. \r\n387 In the proposed amendment “a full stop is substituted for a colon” while colon is already appearing. \r\n388 Proviso inserted by Finance Act, 2006. \r\n389 In sub-section (1), in the third proviso, for the full stop at the end","quote_sha256":"0563035fb29d1511612e0441fad3c7560ced8e9fd0a9500842510e31b2d91f61","reader_fragment":"p-154860-156644-7e8382e2e964107f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-154860-156644-7e8382e2e964107f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-30145d9278c11e5de785","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":156938,"character_end":156955,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-156644-158390-ed4b1e1f2e46d225","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-156644-158390-ed4b1e1f2e46d225","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":156768,"character_end":157185,"quote":"Words inserted by Finance Act, 2006. \r\n387 In the proposed amendment “a full stop is substituted for a colon” while colon is already appearing. \r\n388 Proviso inserted by Finance Act, 2006. \r\n389 In sub-section (1), in the third proviso, for the full stop at the end, a colon is substituted and thereafter new provisos inserted by Finance Act, 2025. \r\n390 Proviso omitted by Finance Act, 2006 \r\nSales Tax Act, 1990 \r\n ","quote_sha256":"69f43ccee3e25d6163e61a870ed37c3ad22618fc5d020cbef37ef718e7611eeb","reader_fragment":"p-156644-158390-ed4b1e1f2e46d225","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-156644-158390-ed4b1e1f2e46d225","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-38395d13fa6450297074","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":157098,"character_end":157115,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-156644-158390-ed4b1e1f2e46d225","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-156644-158390-ed4b1e1f2e46d225","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":156928,"character_end":157345,"quote":"serted by Finance Act, 2006. \r\n389 In sub-section (1), in the third proviso, for the full stop at the end, a colon is substituted and thereafter new provisos inserted by Finance Act, 2025. \r\n390 Proviso omitted by Finance Act, 2006 \r\nSales Tax Act, 1990 \r\n \r\n 58   \r\n \r\n (2) 391[....] omitted \r\n \r\n392[(2A) The officer of Inland Revenue may, by notice in writing, require \r\nany person who, in his opinion, is required","quote_sha256":"51db9da3cbd9bf44c72e49e8acc5b4d2658ec7ed9004a4019644ffce330cf210","reader_fragment":"p-156644-158390-ed4b1e1f2e46d225","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-156644-158390-ed4b1e1f2e46d225","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c9059563e6d045b3047e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":157142,"character_end":157159,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-156644-158390-ed4b1e1f2e46d225","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-156644-158390-ed4b1e1f2e46d225","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":156972,"character_end":157389,"quote":"ction (1), in the third proviso, for the full stop at the end, a colon is substituted and thereafter new provisos inserted by Finance Act, 2025. \r\n390 Proviso omitted by Finance Act, 2006 \r\nSales Tax Act, 1990 \r\n \r\n 58   \r\n \r\n (2) 391[....] omitted \r\n \r\n392[(2A) The officer of Inland Revenue may, by notice in writing, require \r\nany person who, in his opinion, is required to file a return under this section for a \r","quote_sha256":"0f18a97acf06faefa403abd7f09fee1aca6d485bbb5d6d726d8fb79faa05645f","reader_fragment":"p-156644-158390-ed4b1e1f2e46d225","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-156644-158390-ed4b1e1f2e46d225","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8c57c7a0e49febda0df4","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":157162,"character_end":157181,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-156644-158390-ed4b1e1f2e46d225","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-156644-158390-ed4b1e1f2e46d225","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":156992,"character_end":157411,"quote":"ird proviso, for the full stop at the end, a colon is substituted and thereafter new provisos inserted by Finance Act, 2025. \r\n390 Proviso omitted by Finance Act, 2006 \r\nSales Tax Act, 1990 \r\n \r\n 58   \r\n \r\n (2) 391[....] omitted \r\n \r\n392[(2A) The officer of Inland Revenue may, by notice in writing, require \r\nany person who, in his opinion, is required to file a return under this section for a \r\ntax period or tax per","quote_sha256":"baafb3681fe85657f925e80d874a5e4f651176c71cf58ecb70f651a8185e977c","reader_fragment":"p-156644-158390-ed4b1e1f2e46d225","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-156644-158390-ed4b1e1f2e46d225","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-47d4695447254b998fbc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159543,"character_end":159560,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159373,"character_end":159790,"quote":"ive \r\npercent of the penalty payable under section 33 along with the levied return: \r\n \r\n                                           \r\n391 Sub-section (2) omitted through Finance Act, 2016. \r\n392 New sub-section inserted by Finance Act, 2024. \r\n393 Sub section (3) substituted by Finance Act, 2006.  \r\n394 Substituted for collector of Sales tax by Finance Act, 2010 \r\n395 Substituted for “ninety” by Finance Act, 2008.","quote_sha256":"6edac23235fab4bae6219a21afb189f27c1b3cfcbf6e10c855598374133f1baf","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-62081183a3ec549d7a63","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159596,"character_end":159613,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159426,"character_end":159843,"quote":" along with the levied return: \r\n \r\n                                           \r\n391 Sub-section (2) omitted through Finance Act, 2016. \r\n392 New sub-section inserted by Finance Act, 2024. \r\n393 Sub section (3) substituted by Finance Act, 2006.  \r\n394 Substituted for collector of Sales tax by Finance Act, 2010 \r\n395 Substituted for “ninety” by Finance Act, 2008. \r\n396 Words inserted by Finance Act, 2011. \r\n397 In ","quote_sha256":"833a0d375cd890a1503357b444744cdb3cd0f97696b8ba4735ed4c5237b7a755","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e5e85e65679cae1e1b4d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159652,"character_end":159669,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159482,"character_end":159899,"quote":"                       \r\n391 Sub-section (2) omitted through Finance Act, 2016. \r\n392 New sub-section inserted by Finance Act, 2024. \r\n393 Sub section (3) substituted by Finance Act, 2006.  \r\n394 Substituted for collector of Sales tax by Finance Act, 2010 \r\n395 Substituted for “ninety” by Finance Act, 2008. \r\n396 Words inserted by Finance Act, 2011. \r\n397 In sub-section (3), for the colon occurring at the end, a f","quote_sha256":"f5f64ad13a041b951d039ac109626ec2b84c95c2ddb6cfb17cc2f96cb3de5455","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6af2f708d9966cc3aacb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159720,"character_end":159737,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159550,"character_end":159967,"quote":" Act, 2016. \r\n392 New sub-section inserted by Finance Act, 2024. \r\n393 Sub section (3) substituted by Finance Act, 2006.  \r\n394 Substituted for collector of Sales tax by Finance Act, 2010 \r\n395 Substituted for “ninety” by Finance Act, 2008. \r\n396 Words inserted by Finance Act, 2011. \r\n397 In sub-section (3), for the colon occurring at the end, a full stop substituted and thereafter the proviso omitted by Finance A","quote_sha256":"3db73d394e77ed73de61c9031cb1768f00a5c05237c5474229de0603a330e03c","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c37f5d0a59e35c849f9d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159772,"character_end":159789,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159602,"character_end":160019,"quote":"e Act, 2024. \r\n393 Sub section (3) substituted by Finance Act, 2006.  \r\n394 Substituted for collector of Sales tax by Finance Act, 2010 \r\n395 Substituted for “ninety” by Finance Act, 2008. \r\n396 Words inserted by Finance Act, 2011. \r\n397 In sub-section (3), for the colon occurring at the end, a full stop substituted and thereafter the proviso omitted by Finance Act, 2025 \r\n398 Sub-section (3A) inserted by Finance ","quote_sha256":"4c45684ba91e29b6f42fc549ec140f480d89452e4504d3dfa833536b5c7d7074","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0f02aa62a8bb8b96934b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159815,"character_end":159832,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159645,"character_end":160062,"quote":"ted by Finance Act, 2006.  \r\n394 Substituted for collector of Sales tax by Finance Act, 2010 \r\n395 Substituted for “ninety” by Finance Act, 2008. \r\n396 Words inserted by Finance Act, 2011. \r\n397 In sub-section (3), for the colon occurring at the end, a full stop substituted and thereafter the proviso omitted by Finance Act, 2025 \r\n398 Sub-section (3A) inserted by Finance Act, 2025. \r\n399 Subsection (4) inserted by","quote_sha256":"938c425767d1f2bddab558d1cb889c5a8a2b73346594b93cc542a812ae8ea7bb","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0061650e9a79eed52d43","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159958,"character_end":159975,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159788,"character_end":160205,"quote":"8. \r\n396 Words inserted by Finance Act, 2011. \r\n397 In sub-section (3), for the colon occurring at the end, a full stop substituted and thereafter the proviso omitted by Finance Act, 2025 \r\n398 Sub-section (3A) inserted by Finance Act, 2025. \r\n399 Subsection (4) inserted by Finance Act, 2003. \r\n400 Substituted for “Additional Tax” by Finance Act, 2005. \r\n401 Substituted for “Sales tax” by Finance Act, 2010. \r\n402 ","quote_sha256":"e5a87df02a9f705ad33d5e055270ab92acd9ac6fe5087df4e093192bd57f37c4","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9e13ad21bb7e8c540a6d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":160011,"character_end":160028,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159841,"character_end":160258,"quote":"n sub-section (3), for the colon occurring at the end, a full stop substituted and thereafter the proviso omitted by Finance Act, 2025 \r\n398 Sub-section (3A) inserted by Finance Act, 2025. \r\n399 Subsection (4) inserted by Finance Act, 2003. \r\n400 Substituted for “Additional Tax” by Finance Act, 2005. \r\n401 Substituted for “Sales tax” by Finance Act, 2010. \r\n402 Words “in lieu of the audit report” omitted by Financ","quote_sha256":"75138d6da9f6a820c2020b8520aeefe9aa0838c3c8d8a01875b37770918e6f22","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9f7e29dadce7b3c889fb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":160063,"character_end":160080,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159893,"character_end":160310,"quote":"d, a full stop substituted and thereafter the proviso omitted by Finance Act, 2025 \r\n398 Sub-section (3A) inserted by Finance Act, 2025. \r\n399 Subsection (4) inserted by Finance Act, 2003. \r\n400 Substituted for “Additional Tax” by Finance Act, 2005. \r\n401 Substituted for “Sales tax” by Finance Act, 2010. \r\n402 Words “in lieu of the audit report” omitted by Finance Act, 2010. \r\nSales Tax Act, 1990 \r\n \r\n 59   \r\n \r\n ","quote_sha256":"9d612fe0d0b3d5bcf23b0c4b980f8f11e8076ff50cdeebc4f936dee819eda7e3","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d6243b518a6999172f63","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Additional Tax” by Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":160088,"character_end":160141,"quote":"Substituted for “Additional Tax” by Finance Act, 2005","quote_sha256":"ec4e7427a2313bc285a9b7a7c5101de67cdbc74a911828664517873e4b739ec3","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":159918,"character_end":160371,"quote":"d and thereafter the proviso omitted by Finance Act, 2025 \r\n398 Sub-section (3A) inserted by Finance Act, 2025. \r\n399 Subsection (4) inserted by Finance Act, 2003. \r\n400 Substituted for “Additional Tax” by Finance Act, 2005. \r\n401 Substituted for “Sales tax” by Finance Act, 2010. \r\n402 Words “in lieu of the audit report” omitted by Finance Act, 2010. \r\nSales Tax Act, 1990 \r\n \r\n 59   \r\n \r\n Provided further that in case the registered person wishes to","quote_sha256":"0548f516d380518244b8c3e295e2ca35f23d7a970df1ad287eddf71c3bb22c58","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-070f4c6e830ac6f2c73b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":160180,"character_end":160197,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-160145-161909-412141cf40df1500","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-160145-161909-412141cf40df1500","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":160010,"character_end":160427,"quote":" Finance Act, 2025. \r\n399 Subsection (4) inserted by Finance Act, 2003. \r\n400 Substituted for “Additional Tax” by Finance Act, 2005. \r\n401 Substituted for “Sales tax” by Finance Act, 2010. \r\n402 Words “in lieu of the audit report” omitted by Finance Act, 2010. \r\nSales Tax Act, 1990 \r\n \r\n 59   \r\n \r\n Provided further that in case the registered person wishes to deposit the \r\namount after issuance of show cause notic","quote_sha256":"b3ae9300a521d4afa055482f53fb6b87bfe0be5e36076c4d45c7188f99ca3854","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-274af0fd51c133f5a1d4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":160252,"character_end":160269,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-160145-161909-412141cf40df1500","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-160145-161909-412141cf40df1500","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":160082,"character_end":160499,"quote":"\r\n400 Substituted for “Additional Tax” by Finance Act, 2005. \r\n401 Substituted for “Sales tax” by Finance Act, 2010. \r\n402 Words “in lieu of the audit report” omitted by Finance Act, 2010. \r\nSales Tax Act, 1990 \r\n \r\n 59   \r\n \r\n Provided further that in case the registered person wishes to deposit the \r\namount after issuance of show cause notice, he shall deposit the evaded amount of \r\nsales tax 403[...],404[defaul","quote_sha256":"dae70e867d8fd865f1c8f6f64dc5b52e4de8631c61b86cfd228124e31be2b45e","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5e74c36ec11471737c12","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":160273,"character_end":160292,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-160145-161909-412141cf40df1500","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-160145-161909-412141cf40df1500","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":160103,"character_end":160522,"quote":" “Additional Tax” by Finance Act, 2005. \r\n401 Substituted for “Sales tax” by Finance Act, 2010. \r\n402 Words “in lieu of the audit report” omitted by Finance Act, 2010. \r\nSales Tax Act, 1990 \r\n \r\n 59   \r\n \r\n Provided further that in case the registered person wishes to deposit the \r\namount after issuance of show cause notice, he shall deposit the evaded amount of \r\nsales tax 403[...],404[default surcharge] under sect","quote_sha256":"64ac678d91cb9544706f609aadfc1c06281061a6c4825791fcd9843e1b218b24","reader_fragment":"p-158390-160145-6fa33131c7b7fb83","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-158390-160145-6fa33131c7b7fb83","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-789d32645610059a4b73","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162622,"character_end":162639,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162452,"character_end":162869,"quote":"                                         \r\n403 Words “etc alongwith the amount of further tax as per provision of sub section (1A) of section 3, if applicable omitted by Finance Act, 2004. \r\n404 Substituted for words “additional tax” by Finance Act, 2005. \r\n405 Sub section (5) inserted by Finance Act, 2004. \r\n406 Section 26 A omitted by Finance Act, 2004. \r\n407 Section 26AA omitted by Finance Act, 2008. \r\n408 New ","quote_sha256":"c3333fa756c855e85dd653b45a6c308febb245f5c5da80bd84a765e430e6fd61","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3a159528fd7fb5fd1044","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162689,"character_end":162706,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162519,"character_end":162936,"quote":" the amount of further tax as per provision of sub section (1A) of section 3, if applicable omitted by Finance Act, 2004. \r\n404 Substituted for words “additional tax” by Finance Act, 2005. \r\n405 Sub section (5) inserted by Finance Act, 2004. \r\n406 Section 26 A omitted by Finance Act, 2004. \r\n407 Section 26AA omitted by Finance Act, 2008. \r\n408 New section 26AB inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r","quote_sha256":"dfaddd6cf7862c5dc3f873584a2efd47540dcc55c031f3372831b87b894cf968","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fceff8a11220c8d69816","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162742,"character_end":162759,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162572,"character_end":162989,"quote":"ction (1A) of section 3, if applicable omitted by Finance Act, 2004. \r\n404 Substituted for words “additional tax” by Finance Act, 2005. \r\n405 Sub section (5) inserted by Finance Act, 2004. \r\n406 Section 26 A omitted by Finance Act, 2004. \r\n407 Section 26AA omitted by Finance Act, 2008. \r\n408 New section 26AB inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 60   \r\n \r\nfifteen da ys, unless there are except","quote_sha256":"16381d186627e9c30d9c72718eaec8077baf8d40d455106c69d09a784912f745","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e9a8ad0a339612d69b81","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162791,"character_end":162808,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162621,"character_end":163038,"quote":" Finance Act, 2004. \r\n404 Substituted for words “additional tax” by Finance Act, 2005. \r\n405 Sub section (5) inserted by Finance Act, 2004. \r\n406 Section 26 A omitted by Finance Act, 2004. \r\n407 Section 26AA omitted by Finance Act, 2008. \r\n408 New section 26AB inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 60   \r\n \r\nfifteen da ys, unless there are exceptional circumstances justifying a longer \r\nextensi","quote_sha256":"60c962f2f8e26362022ae44c423f9a1ef32c4ef26a72c515345f131e444ac509","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b14a930445e4afcf23ed","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162840,"character_end":162857,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162670,"character_end":163087,"quote":"additional tax” by Finance Act, 2005. \r\n405 Sub section (5) inserted by Finance Act, 2004. \r\n406 Section 26 A omitted by Finance Act, 2004. \r\n407 Section 26AA omitted by Finance Act, 2008. \r\n408 New section 26AB inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 60   \r\n \r\nfifteen da ys, unless there are exceptional circumstances justifying a longer \r\nextension of time. \r\n \r\n (5) An extension or further ext","quote_sha256":"51e15374d8fe18bdfbf955c998f1de8eb886d992f95f9878bf72b96077d276d8","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dbeb214c219a4ffbb82d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162894,"character_end":162911,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162724,"character_end":163141,"quote":"n (5) inserted by Finance Act, 2004. \r\n406 Section 26 A omitted by Finance Act, 2004. \r\n407 Section 26AA omitted by Finance Act, 2008. \r\n408 New section 26AB inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 60   \r\n \r\nfifteen da ys, unless there are exceptional circumstances justifying a longer \r\nextension of time. \r\n \r\n (5) An extension or further extension of time granted under sub-sections \r\n(3) or (4)","quote_sha256":"332dce6c59b768f02ccc32ef2b25cbd13d82cc953cf0ac9f639334438a44a05e","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-484e6c140f702933f4c0","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162915,"character_end":162934,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":162745,"character_end":163164,"quote":"ance Act, 2004. \r\n406 Section 26 A omitted by Finance Act, 2004. \r\n407 Section 26AA omitted by Finance Act, 2008. \r\n408 New section 26AB inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 60   \r\n \r\nfifteen da ys, unless there are exceptional circumstances justifying a longer \r\nextension of time. \r\n \r\n (5) An extension or further extension of time granted under sub-sections \r\n(3) or (4), as the case may be, s","quote_sha256":"d58cd3ab0cc9fe8096dd47d7f99ae6ac180cc32be8e45b1701919bf84b1aaa78","reader_fragment":"p-161909-163650-c4290ec32cc86dcd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-161909-163650-c4290ec32cc86dcd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c78a7d3bfe56897cd538","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164683,"character_end":164706,"quote":"Finance Ordinance, 2000","quote_sha256":"11cfa5b968468e4f86e03067ac91b4c662f86b0df67bd6094be3c72dbb234515","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164513,"character_end":164936,"quote":"erson or under his authority \r\nunless proved to the contrary. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n                                           \r\n409 Section 27 substituted by the Finance Ordinance, 2000. \r\n410 Substituted for words and figure “under section 14” by sales tax (Amendments) Ordinance, 2000, dated September 05, 2000. \r\n411 Words “or enrolled” omitted by Finance Act, 2004. \r\n412 Substituted for “Collector” by Finance ","quote_sha256":"4d458662e378dcc3807af954b903a46b4551cefb34623332d59452aae8d46e7d","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ab555dca71e4df421ef7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164872,"character_end":164889,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164702,"character_end":165119,"quote":"2000. \r\n410 Substituted for words and figure “under section 14” by sales tax (Amendments) Ordinance, 2000, dated September 05, 2000. \r\n411 Words “or enrolled” omitted by Finance Act, 2004. \r\n412 Substituted for “Collector” by Finance Act, 2010 \r\n413 Section 28 substituted by Finance Act, 1996. \r\n414 Substituted for “Collector” by Finance Act, 2010 \r\n415 Substituted for “Collector” by Finance Act, 2010 \r\n416 Words ","quote_sha256":"c3d057c3d34fe94920ec4ebb94b36f0bbe6c4fce27be4964416aa1c71145710f","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-16c9ac59c2a8353b2776","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164897,"character_end":164945,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164727,"character_end":165175,"quote":"or words and figure “under section 14” by sales tax (Amendments) Ordinance, 2000, dated September 05, 2000. \r\n411 Words “or enrolled” omitted by Finance Act, 2004. \r\n412 Substituted for “Collector” by Finance Act, 2010 \r\n413 Section 28 substituted by Finance Act, 1996. \r\n414 Substituted for “Collector” by Finance Act, 2010 \r\n415 Substituted for “Collector” by Finance Act, 2010 \r\n416 Words inserted by Finance Act, 1996. \r\nSales Tax Act, 1990 \r\n ","quote_sha256":"bcadc06f4565ad263421705108f779ad8be5e857d08b6b27e2f94336554aac93","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4c73061507ae04e2b6f3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164978,"character_end":164995,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164808,"character_end":165225,"quote":" dated September 05, 2000. \r\n411 Words “or enrolled” omitted by Finance Act, 2004. \r\n412 Substituted for “Collector” by Finance Act, 2010 \r\n413 Section 28 substituted by Finance Act, 1996. \r\n414 Substituted for “Collector” by Finance Act, 2010 \r\n415 Substituted for “Collector” by Finance Act, 2010 \r\n416 Words inserted by Finance Act, 1996. \r\nSales Tax Act, 1990 \r\n \r\n 61   \r\n \r\nChapter-VI \r\n \r\nAPPOINTMENT OF 417[OF","quote_sha256":"45e37fd7d9cf19d64f36b333a05dd424ac69e77e3a74e7e564491ab35146f716","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6163e6b4415c63d5b52b","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":165003,"character_end":165051,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164833,"character_end":165281,"quote":". \r\n411 Words “or enrolled” omitted by Finance Act, 2004. \r\n412 Substituted for “Collector” by Finance Act, 2010 \r\n413 Section 28 substituted by Finance Act, 1996. \r\n414 Substituted for “Collector” by Finance Act, 2010 \r\n415 Substituted for “Collector” by Finance Act, 2010 \r\n416 Words inserted by Finance Act, 1996. \r\nSales Tax Act, 1990 \r\n \r\n 61   \r\n \r\nChapter-VI \r\n \r\nAPPOINTMENT OF 417[OFFICERS OF SALES TAX] &  \r\nTHEIR POWERS \r\n \r\n 418[30. App","quote_sha256":"436083792c11171c6b50ebadb6e4c6bc2f86779cf3545b2f0a933f8764c8ab4f","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cd1fec0dcb1bae902b2e","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":165058,"character_end":165106,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164888,"character_end":165336,"quote":"4. \r\n412 Substituted for “Collector” by Finance Act, 2010 \r\n413 Section 28 substituted by Finance Act, 1996. \r\n414 Substituted for “Collector” by Finance Act, 2010 \r\n415 Substituted for “Collector” by Finance Act, 2010 \r\n416 Words inserted by Finance Act, 1996. \r\nSales Tax Act, 1990 \r\n \r\n 61   \r\n \r\nChapter-VI \r\n \r\nAPPOINTMENT OF 417[OFFICERS OF SALES TAX] &  \r\nTHEIR POWERS \r\n \r\n 418[30. Appointment of Authorities.– (1) For the purposes of this ","quote_sha256":"cdbaf1dd2aea42cc82cb9376cfb483d2cd892cc116f892a8a778741c030d18e5","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8d410b843c9e6781dabf","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":165131,"character_end":165148,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164961,"character_end":165378,"quote":"8 substituted by Finance Act, 1996. \r\n414 Substituted for “Collector” by Finance Act, 2010 \r\n415 Substituted for “Collector” by Finance Act, 2010 \r\n416 Words inserted by Finance Act, 1996. \r\nSales Tax Act, 1990 \r\n \r\n 61   \r\n \r\nChapter-VI \r\n \r\nAPPOINTMENT OF 417[OFFICERS OF SALES TAX] &  \r\nTHEIR POWERS \r\n \r\n 418[30. Appointment of Authorities.– (1) For the purposes of this Act, the \r\nBoard may,  appoint in relation","quote_sha256":"34fe586915defef61756dbcf1a7eddd8c54067e5c860422d98e23195f05e280a","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3c22c5c4abaf7ee69647","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":165152,"character_end":165171,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":164982,"character_end":165401,"quote":"nce Act, 1996. \r\n414 Substituted for “Collector” by Finance Act, 2010 \r\n415 Substituted for “Collector” by Finance Act, 2010 \r\n416 Words inserted by Finance Act, 1996. \r\nSales Tax Act, 1990 \r\n \r\n 61   \r\n \r\nChapter-VI \r\n \r\nAPPOINTMENT OF 417[OFFICERS OF SALES TAX] &  \r\nTHEIR POWERS \r\n \r\n 418[30. Appointment of Authorities.– (1) For the purposes of this Act, the \r\nBoard may,  appoint in relation to any area, person or","quote_sha256":"c4c6e036a0dda83eb3451460bd749b51a20e11912048803bb17bb364edec0a61","reader_fragment":"p-163650-165446-52b095017649a0c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-163650-165446-52b095017649a0c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b915dc9df508aff93827","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":166571,"character_end":166592,"quote":"Sales Tax \r\nAct, 1990","quote_sha256":"f5bfbc4ff08de14117f885fd4991b1ae35e2d72936708c6dd4448eb2b786fcd5","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":166401,"character_end":166822,"quote":"                          \r\n417 Any reference to the “Sales Tax Officer” shall be construe as reference to an “Officer of “Inland Revenue” by virtue of section 72 of the Sales Tax \r\nAct, 1990. \r\n418 Section 30 substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment w as made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. III of 2010, Published in the Gazette of Pakistan Extraor","quote_sha256":"2e6c346b1967c709a6d65559cb53f6c7882ed98f5e3a0a8664d0a29616b1654c","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-71007b1dd1d6b4add5c8","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":166626,"character_end":166643,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":166456,"character_end":166873,"quote":"ales Tax Officer” shall be construe as reference to an “Officer of “Inland Revenue” by virtue of section 72 of the Sales Tax \r\nAct, 1990. \r\n418 Section 30 substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment w as made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. III of 2010, Published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53 and thi s amendment","quote_sha256":"8cb0a48bab7bd0f7c407f8d3019bfdb33487c450b63229cb72f71cd7e0a358a1","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c98102b9496544b401d4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":167109,"character_end":167126,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":166939,"character_end":167356,"quote":"ed as Or dinance No. XXII of 2009, dated October 28, 2009, published in the \r\nGazette of Pakistan Extraordinary Part I at Pages 229 to 259. Earlier it was substituted by Finance Act, 1996.  \r\n419 Clause (ea) inserted through Finance Act, 2017 \r\n420 Clause (fa) inserted through Finance Act, 2017 \r\n421 Word “and” omitted by Finance Act, 2011. \r\n422 Clause “(ia)” inserted by Finance Act, 2011 \r\nSales Tax Act, 1990 \r\n","quote_sha256":"a390354d787d52f4249a639ca7f9d81e3c2ddf8c9c881173c6243c49a9f831bc","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-75ff7fc63bcb8a0c54eb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":167164,"character_end":167181,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":166994,"character_end":167411,"quote":"09, published in the \r\nGazette of Pakistan Extraordinary Part I at Pages 229 to 259. Earlier it was substituted by Finance Act, 1996.  \r\n419 Clause (ea) inserted through Finance Act, 2017 \r\n420 Clause (fa) inserted through Finance Act, 2017 \r\n421 Word “and” omitted by Finance Act, 2011. \r\n422 Clause “(ia)” inserted by Finance Act, 2011 \r\nSales Tax Act, 1990 \r\n \r\n 62   \r\n \r\n 423[(2A) The Chief Commissioners Inland ","quote_sha256":"d9cd86bad8b997958869ce02aabc39ab79c402b96b9c1f9e43b7d6a396127cba","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-813de52c6ac9d4aa14ba","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":167217,"character_end":167234,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":167047,"character_end":167464,"quote":"ary Part I at Pages 229 to 259. Earlier it was substituted by Finance Act, 1996.  \r\n419 Clause (ea) inserted through Finance Act, 2017 \r\n420 Clause (fa) inserted through Finance Act, 2017 \r\n421 Word “and” omitted by Finance Act, 2011. \r\n422 Clause “(ia)” inserted by Finance Act, 2011 \r\nSales Tax Act, 1990 \r\n \r\n 62   \r\n \r\n 423[(2A) The Chief Commissioners Inland Revenue shall perform their \r\nfunctions in respect of","quote_sha256":"d5568abd53a292540abd14fe6fe6857e63964695611f81f4d3b28a26d25d19b2","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4a89b1cb3926ee2ac9eb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":167263,"character_end":167280,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-167237-168978-2a1be5b38c6dd6c5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-167237-168978-2a1be5b38c6dd6c5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":167093,"character_end":167510,"quote":" substituted by Finance Act, 1996.  \r\n419 Clause (ea) inserted through Finance Act, 2017 \r\n420 Clause (fa) inserted through Finance Act, 2017 \r\n421 Word “and” omitted by Finance Act, 2011. \r\n422 Clause “(ia)” inserted by Finance Act, 2011 \r\nSales Tax Act, 1990 \r\n \r\n 62   \r\n \r\n 423[(2A) The Chief Commissioners Inland Revenue shall perform their \r\nfunctions in respect of such persons or classes of persons or such ar","quote_sha256":"925aabfa137c22183c7d65d005fc5a4e4cd50074d9e9c9baf142256f2d166426","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-abccf58d8966bff0dfa9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":167314,"character_end":167331,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-167237-168978-2a1be5b38c6dd6c5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-167237-168978-2a1be5b38c6dd6c5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":167144,"character_end":167561,"quote":"a) inserted through Finance Act, 2017 \r\n420 Clause (fa) inserted through Finance Act, 2017 \r\n421 Word “and” omitted by Finance Act, 2011. \r\n422 Clause “(ia)” inserted by Finance Act, 2011 \r\nSales Tax Act, 1990 \r\n \r\n 62   \r\n \r\n 423[(2A) The Chief Commissioners Inland Revenue shall perform their \r\nfunctions in respect of such persons or classes of persons or such areas as the Board \r\nmay direct. \r\n \r\n 5(2B) The Comm","quote_sha256":"ed3baa5d61ccd925a65dcb641183bdbfca595fe7eb714be19ef1a33636b42e5c","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9ee4296e1b243b2e3075","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":167334,"character_end":167353,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-167237-168978-2a1be5b38c6dd6c5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-167237-168978-2a1be5b38c6dd6c5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":167164,"character_end":167583,"quote":"Finance Act, 2017 \r\n420 Clause (fa) inserted through Finance Act, 2017 \r\n421 Word “and” omitted by Finance Act, 2011. \r\n422 Clause “(ia)” inserted by Finance Act, 2011 \r\nSales Tax Act, 1990 \r\n \r\n 62   \r\n \r\n 423[(2A) The Chief Commissioners Inland Revenue shall perform their \r\nfunctions in respect of such persons or classes of persons or such areas as the Board \r\nmay direct. \r\n \r\n 5(2B) The Commissioners Inland Reven","quote_sha256":"b039caffa69ea50d2820e222940512d75b3d4b10577db86a2710a6ae89cea3aa","reader_fragment":"p-165446-167237-0852bff486cfc4c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-165446-167237-0852bff486cfc4c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7ad40b86dc2b054dca67","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169762,"character_end":169779,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169592,"character_end":170009,"quote":"ished a wing to be known as Tax Fraud Investigation Wing -Inland \r\nRevenue.  \r\n                                           \r\n423 Sub-sections (2A) & (2B) inserted through Finance Act, 2017 \r\n424 Expressions inserted through Finance Act, 2017 \r\n425 Comma and words inserted by Finance Act, 2011. \r\n426 Expression inserted through Finance Act, 2017 \r\n427 Comma and words inserted by Finance Act, 2011. \r\n428 Section 30A ","quote_sha256":"083b99943f0fe10a7d43855272752e9124b8c8ee3ad6fb5f62785aaecdc5da42","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ee454c5f306d39ec228c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169815,"character_end":169832,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169645,"character_end":170062,"quote":"ing -Inland \r\nRevenue.  \r\n                                           \r\n423 Sub-sections (2A) & (2B) inserted through Finance Act, 2017 \r\n424 Expressions inserted through Finance Act, 2017 \r\n425 Comma and words inserted by Finance Act, 2011. \r\n426 Expression inserted through Finance Act, 2017 \r\n427 Comma and words inserted by Finance Act, 2011. \r\n428 Section 30A substituted by Finance Act, 2018. \r\n429 Substituted f","quote_sha256":"c1399eb0ef8cd277338898ced38c4ebe115380b45e6c576c50ffb66be55508bd","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-702d241444877b6212a1","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169867,"character_end":169884,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169697,"character_end":170114,"quote":"                 \r\n423 Sub-sections (2A) & (2B) inserted through Finance Act, 2017 \r\n424 Expressions inserted through Finance Act, 2017 \r\n425 Comma and words inserted by Finance Act, 2011. \r\n426 Expression inserted through Finance Act, 2017 \r\n427 Comma and words inserted by Finance Act, 2011. \r\n428 Section 30A substituted by Finance Act, 2018. \r\n429 Substituted for the word “post” through Finance Act, 2019. \r\n430 ","quote_sha256":"d1d876dc9623780299177989ed523fdc9c1e0a260946b292c46b6b03323db7f1","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c960f7317af2846898b0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169920,"character_end":169937,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169750,"character_end":170167,"quote":"ted through Finance Act, 2017 \r\n424 Expressions inserted through Finance Act, 2017 \r\n425 Comma and words inserted by Finance Act, 2011. \r\n426 Expression inserted through Finance Act, 2017 \r\n427 Comma and words inserted by Finance Act, 2011. \r\n428 Section 30A substituted by Finance Act, 2018. \r\n429 Substituted for the word “post” through Finance Act, 2019. \r\n430 New section inserted by Finance Act, 2024. \r\nSales Ta","quote_sha256":"82343cbb6e2555e52b5d7c6e69e5802924b7f97c878703029389550e816865a4","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-31a354f8481f683aefaa","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169972,"character_end":169989,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169802,"character_end":170219,"quote":"rted through Finance Act, 2017 \r\n425 Comma and words inserted by Finance Act, 2011. \r\n426 Expression inserted through Finance Act, 2017 \r\n427 Comma and words inserted by Finance Act, 2011. \r\n428 Section 30A substituted by Finance Act, 2018. \r\n429 Substituted for the word “post” through Finance Act, 2019. \r\n430 New section inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 63   \r\n \r\n \r\n(2)  The functions of","quote_sha256":"4aa46691769c63f4212b701e686c802ac1a3e2e54860e188cef165ff5dad43e7","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f46acb4d8a72d7b75eee","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":170024,"character_end":170041,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169854,"character_end":170271,"quote":" inserted by Finance Act, 2011. \r\n426 Expression inserted through Finance Act, 2017 \r\n427 Comma and words inserted by Finance Act, 2011. \r\n428 Section 30A substituted by Finance Act, 2018. \r\n429 Substituted for the word “post” through Finance Act, 2019. \r\n430 New section inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 63   \r\n \r\n \r\n(2)  The functions of the tax fraud Investigation Wing Inland Revenue \r\ns","quote_sha256":"f65a86a26ab12b89be4288518383fc4227c330d913e0ab04aa616235d695cee0","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cea909aa4f1d546926ad","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":170089,"character_end":170106,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169919,"character_end":170336,"quote":" Finance Act, 2017 \r\n427 Comma and words inserted by Finance Act, 2011. \r\n428 Section 30A substituted by Finance Act, 2018. \r\n429 Substituted for the word “post” through Finance Act, 2019. \r\n430 New section inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 63   \r\n \r\n \r\n(2)  The functions of the tax fraud Investigation Wing Inland Revenue \r\nshall be to detect, analyze, investigate, combat and prevent tax f","quote_sha256":"3535a52b5b896e24a9666f068eddc8fa3f932088428f1452983c030decc548e2","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d49fdd21f814df489390","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":170138,"character_end":170155,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169968,"character_end":170385,"quote":" by Finance Act, 2011. \r\n428 Section 30A substituted by Finance Act, 2018. \r\n429 Substituted for the word “post” through Finance Act, 2019. \r\n430 New section inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 63   \r\n \r\n \r\n(2)  The functions of the tax fraud Investigation Wing Inland Revenue \r\nshall be to detect, analyze, investigate, combat and prevent tax fraud.  \r\n \r\n(3)  The tax fraud Investigation Wing","quote_sha256":"090ea458dff7ef6f2acc09566a9b4020a2e2ef57adba958f84289bd8b6b88153","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d71bcf7c71b56cee63c1","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":170159,"character_end":170178,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":169989,"character_end":170408,"quote":". \r\n428 Section 30A substituted by Finance Act, 2018. \r\n429 Substituted for the word “post” through Finance Act, 2019. \r\n430 New section inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 63   \r\n \r\n \r\n(2)  The functions of the tax fraud Investigation Wing Inland Revenue \r\nshall be to detect, analyze, investigate, combat and prevent tax fraud.  \r\n \r\n(3)  The tax fraud Investigation Wing Inland Revenue shall c","quote_sha256":"03fbb1ece033b0ed79286624df6f98f6be7830f110a24e4543b256291c937e86","reader_fragment":"p-168978-170754-aa016045049ee6c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-168978-170754-aa016045049ee6c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6076ffdaa33ea4b59ded","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":172277,"character_end":172294,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-170754-172549-2a57f4f9dea7c226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-170754-172549-2a57f4f9dea7c226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":172107,"character_end":172524,"quote":"d such \r\nother officers as the Board, may by notification in the official Gazette, appoint. \r\n \r\n                                           \r\n431 Section 30B inserted by Finance Act, 2005. \r\n432 Words “of inspection and” omitted by Finance Act, 2007. \r\nSales Tax Act, 1990 \r\n \r\n 64   \r\n \r\n 433[30C. 434[Inland Revenue Services Academy].--The 435[Inland Revenue \r\nServices Academy] shall consist of a Director General ","quote_sha256":"58b4c1b38395fa0420663948df1d5ef626b6590c33d1c3503e979e7079a0190b","reader_fragment":"p-170754-172549-2a57f4f9dea7c226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-170754-172549-2a57f4f9dea7c226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-94b83ee341f855611c48","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":172339,"character_end":172356,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-170754-172549-2a57f4f9dea7c226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-170754-172549-2a57f4f9dea7c226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":172169,"character_end":172586,"quote":"he official Gazette, appoint. \r\n \r\n                                           \r\n431 Section 30B inserted by Finance Act, 2005. \r\n432 Words “of inspection and” omitted by Finance Act, 2007. \r\nSales Tax Act, 1990 \r\n \r\n 64   \r\n \r\n 433[30C. 434[Inland Revenue Services Academy].--The 435[Inland Revenue \r\nServices Academy] shall consist of a Director General and as many Directors, \r\nAdditional Directors, Deputy Director","quote_sha256":"1f56f2619f68cae9a30f171f4213164c763e8b8d723fb8ecd00ceffe0b1fe893","reader_fragment":"p-170754-172549-2a57f4f9dea7c226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-170754-172549-2a57f4f9dea7c226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4b642f6c2cb1ac8c037a","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":172360,"character_end":172379,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-170754-172549-2a57f4f9dea7c226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-170754-172549-2a57f4f9dea7c226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":172190,"character_end":172609,"quote":"appoint. \r\n \r\n                                           \r\n431 Section 30B inserted by Finance Act, 2005. \r\n432 Words “of inspection and” omitted by Finance Act, 2007. \r\nSales Tax Act, 1990 \r\n \r\n 64   \r\n \r\n 433[30C. 434[Inland Revenue Services Academy].--The 435[Inland Revenue \r\nServices Academy] shall consist of a Director General and as many Directors, \r\nAdditional Directors, Deputy Directors and Assistant Directo","quote_sha256":"513f88b217c6f90436db565fa9a5febe31388d7391566cec008a925ac2093e71","reader_fragment":"p-170754-172549-2a57f4f9dea7c226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-170754-172549-2a57f4f9dea7c226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b0e86306a58120813cfe","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175028,"character_end":175045,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":174858,"character_end":175275,"quote":"ed under section \r\n30 shall exercise such powers and discharge such duties as are conferred or \r\n                                           \r\n433 Section 30C inserted by Finance Act, 2005. \r\n434 Marginal heading substituted by Finance Act, 2022. \r\n435 Words substituted by Finance Act, 2022. \r\n436 Section 30CA substituted by Finance Act, 2023 \r\n437 Section 30D inserted by Finance Act, 2005. \r\n438 Words “and Post Cl","quote_sha256":"ab1be0620b9999f33ab1b2c9b68ed70953bbc7ff1584d23c3eb3bbe128289275","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-719555bdc0c0c56f49e6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175085,"character_end":175102,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":174915,"character_end":175332,"quote":"harge such duties as are conferred or \r\n                                           \r\n433 Section 30C inserted by Finance Act, 2005. \r\n434 Marginal heading substituted by Finance Act, 2022. \r\n435 Words substituted by Finance Act, 2022. \r\n436 Section 30CA substituted by Finance Act, 2023 \r\n437 Section 30D inserted by Finance Act, 2005. \r\n438 Words “and Post Clearance Audit” omitted by Finance Act, 2007. \r\n439 Sectio","quote_sha256":"fd9512a75cc5f49e895f634ffc94286350afb7dd7ae5e5ea919a34f38268508c","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-51da11607321571bf360","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175131,"character_end":175148,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":174961,"character_end":175378,"quote":"                                     \r\n433 Section 30C inserted by Finance Act, 2005. \r\n434 Marginal heading substituted by Finance Act, 2022. \r\n435 Words substituted by Finance Act, 2022. \r\n436 Section 30CA substituted by Finance Act, 2023 \r\n437 Section 30D inserted by Finance Act, 2005. \r\n438 Words “and Post Clearance Audit” omitted by Finance Act, 2007. \r\n439 Section 30DD inserted by Finance Act, 2007. \r\n440 Ne","quote_sha256":"4bc3ea6872701ce3f92112bec69949752c7819e7d3dbec8aaedc421b5ef46e37","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-df53d71754692979c356","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175184,"character_end":175201,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175014,"character_end":175431,"quote":"C inserted by Finance Act, 2005. \r\n434 Marginal heading substituted by Finance Act, 2022. \r\n435 Words substituted by Finance Act, 2022. \r\n436 Section 30CA substituted by Finance Act, 2023 \r\n437 Section 30D inserted by Finance Act, 2005. \r\n438 Words “and Post Clearance Audit” omitted by Finance Act, 2007. \r\n439 Section 30DD inserted by Finance Act, 2007. \r\n440 New section 30DDD added through Finance Act, 2016. \r\n44","quote_sha256":"8ae8cbe7b5baa867a85267cec08e2c0adfec7e7de774c85fdf597b96b28e5276","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-54bfdeed08eab6910c41","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175232,"character_end":175249,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175062,"character_end":175479,"quote":"heading substituted by Finance Act, 2022. \r\n435 Words substituted by Finance Act, 2022. \r\n436 Section 30CA substituted by Finance Act, 2023 \r\n437 Section 30D inserted by Finance Act, 2005. \r\n438 Words “and Post Clearance Audit” omitted by Finance Act, 2007. \r\n439 Section 30DD inserted by Finance Act, 2007. \r\n440 New section 30DDD added through Finance Act, 2016. \r\n441 New section 30DDDA added through Tax Laws (Ame","quote_sha256":"a794b37bebef901692d894b66e6a495d2526bba10ce8aa3577ad553d7dfa7049","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c47a54f66da6fbae9081","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175301,"character_end":175318,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175131,"character_end":175548,"quote":"Finance Act, 2022. \r\n436 Section 30CA substituted by Finance Act, 2023 \r\n437 Section 30D inserted by Finance Act, 2005. \r\n438 Words “and Post Clearance Audit” omitted by Finance Act, 2007. \r\n439 Section 30DD inserted by Finance Act, 2007. \r\n440 New section 30DDD added through Finance Act, 2016. \r\n441 New section 30DDDA added through Tax Laws (Amendment) Act, 2024. \r\n442 Section 30E inserted by Finance Act, 2005. \r","quote_sha256":"5d589974d725f9627fc25c55b6074079b784001ed91d174a9f017d5a6449680b","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a6ec2d36f2af3d3727b5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175351,"character_end":175368,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175181,"character_end":175598,"quote":"by Finance Act, 2023 \r\n437 Section 30D inserted by Finance Act, 2005. \r\n438 Words “and Post Clearance Audit” omitted by Finance Act, 2007. \r\n439 Section 30DD inserted by Finance Act, 2007. \r\n440 New section 30DDD added through Finance Act, 2016. \r\n441 New section 30DDDA added through Tax Laws (Amendment) Act, 2024. \r\n442 Section 30E inserted by Finance Act, 2005. \r\n443 Substituted for “sales tax” by Finance Act, 2","quote_sha256":"93dc1c1d28a0415c0af4feb697371da3f03c5f247bba48a045a4ff0e39d30473","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0e624d92dcaf31f6a7ae","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175408,"character_end":175425,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175238,"character_end":175655,"quote":"e Act, 2005. \r\n438 Words “and Post Clearance Audit” omitted by Finance Act, 2007. \r\n439 Section 30DD inserted by Finance Act, 2007. \r\n440 New section 30DDD added through Finance Act, 2016. \r\n441 New section 30DDDA added through Tax Laws (Amendment) Act, 2024. \r\n442 Section 30E inserted by Finance Act, 2005. \r\n443 Substituted for “sales tax” by Finance Act, 2010 w.e.f June 5, 2010, the same amendment was made by Fi","quote_sha256":"ba69fad304461aaa2bcbff29d74a543022ce420fbf9d8116e69ab6ced6eff3a1","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-05b11a199883504e93b2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175528,"character_end":175545,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175358,"character_end":175775,"quote":" Act, 2007. \r\n440 New section 30DDD added through Finance Act, 2016. \r\n441 New section 30DDDA added through Tax Laws (Amendment) Act, 2024. \r\n442 Section 30E inserted by Finance Act, 2005. \r\n443 Substituted for “sales tax” by Finance Act, 2010 w.e.f June 5, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No.III of 2010, dated February 6, 2010, published in the G","quote_sha256":"323d4aa6a6d8d695bc3358fd669f87a9a7f4cbc6eed413762d48aa3c21996c8c","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-10645fd15da0bc5d6e46","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175584,"character_end":175601,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175414,"character_end":175831,"quote":"e Act, 2016. \r\n441 New section 30DDDA added through Tax Laws (Amendment) Act, 2024. \r\n442 Section 30E inserted by Finance Act, 2005. \r\n443 Substituted for “sales tax” by Finance Act, 2010 w.e.f June 5, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No.III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at  pages 23 to ","quote_sha256":"2e8fadbead28bd6c3dcf4a661c1ef4144c15ba4adf3cd5231a288a7207941bd7","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-852c9ce915da8214fa2a","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175840,"character_end":175859,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":175670,"character_end":176089,"quote":"t) Ordinance, 2010, \r\npromulgated as Ordinance No.III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at  pages 23 to 53 and \r\nSales Tax Act, 1990 \r\n \r\n 65   \r\n \r\nimposed on him under this Act; and he shall also be competent to exercise all \r\npowers and discharge all duties conferred or imposed upon any officer subordinate \r\nto him: \r\n \r\n Provided that, notwithstanding anyt","quote_sha256":"292be93062c5cf49a64af1e9ea51924b122164cb13404df85bab5ee33213b7c9","reader_fragment":"p-174293-176053-5277f778176501a9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-174293-176053-5277f778176501a9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f2c2eb065740449b2322","source":"pk-code-9214c4c9c1cfd408","title":"Chartered Accountants Ordinance, 1961","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":177636,"character_end":177675,"quote":"Chartered \r\nAccountants Ordinance, 1961","quote_sha256":"b63efe658fe42021ce8e7cba6eeb7e44bf2b4a1df48287d4f7c9c7326294dbc5","reader_fragment":"p-176053-177736-1def23e83b60bf91","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-176053-177736-1def23e83b60bf91","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":177466,"character_end":177905,"quote":"prising two or more \r\nmembers from the following, – \r\n \r\n (a)  an officer or officers of Inland Revenue; \r\n \r\n (b)  a firm of chartered accountants as defined under the  Chartered \r\nAccountants Ordinance, 1961 (X of 1961); \r\n                                           \r\nthis amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, \r\npublished in the Gazette of Pak","quote_sha256":"04d24345fa4b26845a6000f50bbe5d97ef4be431843deee59d67d49cd3493fc6","reader_fragment":"p-176053-177736-1def23e83b60bf91","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-176053-177736-1def23e83b60bf91","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b4622160e54ebd0dbd2e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":177984,"character_end":178001,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":177814,"character_end":178231,"quote":"ed as Ordinance No. XXII of 2009, dated October 28, 2009, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n444 Section 32 substituted by Finance Act, 1996. \r\n445 Sub Section (1) substituted by Finance Act, 2010 w.e.f. June 5, 2010. Earlier clause (a) to (d) substituted by Finance (2) omitted by the Finance Act, \r\n2010 \r\n446 Sub Section (2) omitted by the Finance Act, 2010. \r\n447 Se","quote_sha256":"15e4f0db60bd38f9e92ac526d3c861946b9e6a0e714a12e483a2eca2ec4463ca","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-27789f0f39bb15128713","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":178040,"character_end":178057,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":177870,"character_end":178287,"quote":", \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n444 Section 32 substituted by Finance Act, 1996. \r\n445 Sub Section (1) substituted by Finance Act, 2010 w.e.f. June 5, 2010. Earlier clause (a) to (d) substituted by Finance (2) omitted by the Finance Act, \r\n2010 \r\n446 Sub Section (2) omitted by the Finance Act, 2010. \r\n447 Section 32A inserted by Finance Act, 1998. \r\n448 Substitut","quote_sha256":"95dfd174051a12711ce89778580b3ee77e33d1827b4a58353b1b05fb4292bc2e","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-829a0b2a56a60ef7f7a4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":178147,"character_end":178166,"quote":"Finance Act, \r\n2010","quote_sha256":"ffd36b32a2aa9e4cd33178319a2f33e0194ba2945673014ecf97012e69c3636b","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":177977,"character_end":178396,"quote":"ted by Finance Act, 1996. \r\n445 Sub Section (1) substituted by Finance Act, 2010 w.e.f. June 5, 2010. Earlier clause (a) to (d) substituted by Finance (2) omitted by the Finance Act, \r\n2010 \r\n446 Sub Section (2) omitted by the Finance Act, 2010. \r\n447 Section 32A inserted by Finance Act, 1998. \r\n448 Substituted for the words “Special Audit by Chartered Accountants or Cost Accountants” by Finance Act, 2015 \r\n449 Subs","quote_sha256":"745ac4284be1997f192852fb927035e6d1330e9603b7b3be6336090801abf986","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-941cd608c92f55c52627","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":178204,"character_end":178221,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":178034,"character_end":178451,"quote":"ed by Finance Act, 2010 w.e.f. June 5, 2010. Earlier clause (a) to (d) substituted by Finance (2) omitted by the Finance Act, \r\n2010 \r\n446 Sub Section (2) omitted by the Finance Act, 2010. \r\n447 Section 32A inserted by Finance Act, 1998. \r\n448 Substituted for the words “Special Audit by Chartered Accountants or Cost Accountants” by Finance Act, 2015 \r\n449 Substituted for sub-section (1) by Finance Act, 2015 \r\nSale","quote_sha256":"258e6e2371050e2bf606deebcc0bf6ce49f30433df45bf5f46db4e52d4f1ad52","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-469c397dae7d4b1c5ec3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":178253,"character_end":178270,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":178083,"character_end":178500,"quote":"ier clause (a) to (d) substituted by Finance (2) omitted by the Finance Act, \r\n2010 \r\n446 Sub Section (2) omitted by the Finance Act, 2010. \r\n447 Section 32A inserted by Finance Act, 1998. \r\n448 Substituted for the words “Special Audit by Chartered Accountants or Cost Accountants” by Finance Act, 2015 \r\n449 Substituted for sub-section (1) by Finance Act, 2015 \r\nSales Tax Act, 1990 \r\n \r\n 66   \r\n \r\n \r\n (c)  a firm o","quote_sha256":"7d5b262f98823b7cd7add481a77e2871593bd1b6d1e10cde8ef192458d57dbfa","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0721ebc160e0aacef86f","source":"pk-code-9214c4c9c1cfd408","title":"Special Audit by Chartered Accountants or Cost Accountants” by Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":178305,"character_end":178385,"quote":"Special Audit by Chartered Accountants or Cost Accountants” by Finance Act, 2015","quote_sha256":"cc5ee757b016a71ec0566ef18aade605c14a1c59d954e41ddc24e0f540b4b677","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":178135,"character_end":178615,"quote":"tted by the Finance Act, \r\n2010 \r\n446 Sub Section (2) omitted by the Finance Act, 2010. \r\n447 Section 32A inserted by Finance Act, 1998. \r\n448 Substituted for the words “Special Audit by Chartered Accountants or Cost Accountants” by Finance Act, 2015 \r\n449 Substituted for sub-section (1) by Finance Act, 2015 \r\nSales Tax Act, 1990 \r\n \r\n 66   \r\n \r\n \r\n (c)  a firm of cost and management accountants as defined under the Cost \r\nand Management Accountants Act, 1966 (XIV of 1966); o","quote_sha256":"7b47c8426cb8c69017830aa4053557606dd60128926a1997305d40a61876c65d","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-450f63104a04d90b4cc0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":178427,"character_end":178444,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":178257,"character_end":178674,"quote":"nce Act, 1998. \r\n448 Substituted for the words “Special Audit by Chartered Accountants or Cost Accountants” by Finance Act, 2015 \r\n449 Substituted for sub-section (1) by Finance Act, 2015 \r\nSales Tax Act, 1990 \r\n \r\n 66   \r\n \r\n \r\n (c)  a firm of cost and management accountants as defined under the Cost \r\nand Management Accountants Act, 1966 (XIV of 1966); or  \r\n \r\n (d)  any other person as directed by the Board,  \r","quote_sha256":"a192f5a7c0a5eef1c85f00508db812aa26bbe370b28f129dbbde454cc932e0a0","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ca88c7b375f9e728525e","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":178447,"character_end":178466,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":178277,"character_end":178696,"quote":" Substituted for the words “Special Audit by Chartered Accountants or Cost Accountants” by Finance Act, 2015 \r\n449 Substituted for sub-section (1) by Finance Act, 2015 \r\nSales Tax Act, 1990 \r\n \r\n 66   \r\n \r\n \r\n (c)  a firm of cost and management accountants as defined under the Cost \r\nand Management Accountants Act, 1966 (XIV of 1966); or  \r\n \r\n (d)  any other person as directed by the Board,  \r\n \r\nto conduct audit o","quote_sha256":"a9ffde83fa02baf08d2d2ad0ee337cf98b55bb889eda1a86613712992a8664fd","reader_fragment":"p-177736-179536-72947bed1d9bc9e0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-177736-179536-72947bed1d9bc9e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-74dc160485f435c7f87e","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":180452,"character_end":180500,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-179536-181237-dab6c2b017f84b12","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-179536-181237-dab6c2b017f84b12","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":180282,"character_end":180730,"quote":"the purposes of this Act, including for the purposes of assistance in \r\naudit, investigation, litigation or valuation. \r\n                                           \r\n450 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordi nance, 2010, \r\npromulgated as Ordinance No. III of 2010 dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to","quote_sha256":"e453351ad3aa67dc2870eeb23ec26561d4338e677b72685bacf26147b5f92866","reader_fragment":"p-179536-181237-dab6c2b017f84b12","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-179536-181237-dab6c2b017f84b12","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5cee3b4f0a230a8fb6ea","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":181005,"character_end":181022,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-179536-181237-dab6c2b017f84b12","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-179536-181237-dab6c2b017f84b12","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":180835,"character_end":181252,"quote":"o. XXII of 2009, dated October 28, 2009, \r\npublished in the Gazette of Pakistan Extraordinary part I at pages 229 to 259. \r\n451 Substituted for the words “an auditor” by Finance Act, 2015 \r\n452 Substituted for the words “An Auditor” by Finance Act, 2015 \r\n453 Substituted for “sales tax” by Finance Act, 2010 w.e.f. June 5, 2010.The same was made by Finance (Amendment) Ordinance, 2010 , promulgated \r\nas ordinance No","quote_sha256":"10939e008615569c8d18ce487cb79690107b9cf3f738d8005a9e1258185c40ee","reader_fragment":"p-179536-181237-dab6c2b017f84b12","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-179536-181237-dab6c2b017f84b12","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a3454001c2915e22fd49","source":"pk-code-9214c4c9c1cfd408","title":"Auditor” by Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":181059,"character_end":181088,"quote":"Auditor” by Finance Act, 2015","quote_sha256":"658e4130a62ee7528e9b06663b72f8ec9bee38751d359109e413f628695d2d19","reader_fragment":"p-179536-181237-dab6c2b017f84b12","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-179536-181237-dab6c2b017f84b12","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":180889,"character_end":181318,"quote":"n the Gazette of Pakistan Extraordinary part I at pages 229 to 259. \r\n451 Substituted for the words “an auditor” by Finance Act, 2015 \r\n452 Substituted for the words “An Auditor” by Finance Act, 2015 \r\n453 Substituted for “sales tax” by Finance Act, 2010 w.e.f. June 5, 2010.The same was made by Finance (Amendment) Ordinance, 2010 , promulgated \r\nas ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of","quote_sha256":"5e09e231a73791730d29959ad8b6a5da47b9aad139db81cd39cb9cee7222eac6","reader_fragment":"p-179536-181237-dab6c2b017f84b12","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-179536-181237-dab6c2b017f84b12","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-46ecfaa7d2a2a937862b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":181126,"character_end":181143,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-179536-181237-dab6c2b017f84b12","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-179536-181237-dab6c2b017f84b12","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":180956,"character_end":181373,"quote":" \r\n451 Substituted for the words “an auditor” by Finance Act, 2015 \r\n452 Substituted for the words “An Auditor” by Finance Act, 2015 \r\n453 Substituted for “sales tax” by Finance Act, 2010 w.e.f. June 5, 2010.The same was made by Finance (Amendment) Ordinance, 2010 , promulgated \r\nas ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary part I at pages 23 to 53 and th","quote_sha256":"b84bb371951f308c91c7612cde760c0387458074cacef2b982f6be194b3b21e0","reader_fragment":"p-179536-181237-dab6c2b017f84b12","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-179536-181237-dab6c2b017f84b12","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2d9471b0cfcbfa2fb6eb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":181638,"character_end":181655,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":181468,"character_end":181885,"quote":"o. XXII of 2009, dated October 28, 2009, published in the \r\nGazette of Pakistan Extraordinary Part-I at Pages 229 to 259. \r\n454 Sub-sections (4), (5) and (6) inserted by Finance Act, 2015. \r\n455 Section 32 AA omitted by Finance Act, 2008, earlier it was inserted by Tax Laws Amendment Ordinance, 2000, dated may 24, 2000. \r\n456 Section 32B inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 67   \r\n \r\n \r\n(2) Th","quote_sha256":"3fe3d8da8730c579ba561f1c7b9e0619d4f617d4ec62b982526c6f5a04d3254b","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c1210393b041a09a91fc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":181688,"character_end":181705,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":181518,"character_end":181935,"quote":" in the \r\nGazette of Pakistan Extraordinary Part-I at Pages 229 to 259. \r\n454 Sub-sections (4), (5) and (6) inserted by Finance Act, 2015. \r\n455 Section 32 AA omitted by Finance Act, 2008, earlier it was inserted by Tax Laws Amendment Ordinance, 2000, dated may 24, 2000. \r\n456 Section 32B inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 67   \r\n \r\n \r\n(2) The Board may appoint as many auditors as it may dee","quote_sha256":"6fc2fa2a09f3ded78ffd2cc6fba3452a5d8ec205b628314903fd7b6d2556dd0f","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-397e17f779df09e5cb38","source":"pk-code-9214c4c9c1cfd408","title":"Tax Laws Amendment Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":181734,"character_end":181768,"quote":"Tax Laws Amendment Ordinance, 2000","quote_sha256":"62f2148d23802764e982bed1baf3a5e03ea2063c525b35013ae09e295ae6ae63","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":181564,"character_end":181998,"quote":"rt-I at Pages 229 to 259. \r\n454 Sub-sections (4), (5) and (6) inserted by Finance Act, 2015. \r\n455 Section 32 AA omitted by Finance Act, 2008, earlier it was inserted by Tax Laws Amendment Ordinance, 2000, dated may 24, 2000. \r\n456 Section 32B inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 67   \r\n \r\n \r\n(2) The Board may appoint as many auditors as it may deem fit, through direct \r\nengagement or through a third party inc","quote_sha256":"c074556361ca7b16eafc5ab2ba5295066c005d22f24c094aa43a364f09c36256","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0f947afe3206ccfc2185","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":181820,"character_end":181837,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":181650,"character_end":182067,"quote":" 2015. \r\n455 Section 32 AA omitted by Finance Act, 2008, earlier it was inserted by Tax Laws Amendment Ordinance, 2000, dated may 24, 2000. \r\n456 Section 32B inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 67   \r\n \r\n \r\n(2) The Board may appoint as many auditors as it may deem fit, through direct \r\nengagement or through a third party including a pay roll firm for the purposes of \r\nthis Act, and confer suc","quote_sha256":"8af93fdec552cefc0339bba96c0e3773bb1172e3a5ce7ed6e9e16691f0ed1300","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9f1c74b92bfe9259aee5","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":181840,"character_end":181859,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":181670,"character_end":182089,"quote":" 32 AA omitted by Finance Act, 2008, earlier it was inserted by Tax Laws Amendment Ordinance, 2000, dated may 24, 2000. \r\n456 Section 32B inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 67   \r\n \r\n \r\n(2) The Board may appoint as many auditors as it may deem fit, through direct \r\nengagement or through a third party including a pay roll firm for the purposes of \r\nthis Act, and confer such powers as may be dee","quote_sha256":"3d9c0750140fc19f2036d9077be3279aa658d01ec66d66cd6e8547d089667b96","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-22ea3079b54908fb9387","source":"pk-code-9214c4c9c1cfd408","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":182273,"character_end":182299,"quote":"Federal Excise \r\nAct, 2005","quote_sha256":"202093cc07e513eedfb70c6f5d73d111c60eca92be1216f38ab7ddadcc6d8fb4","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":182103,"character_end":182529,"quote":"to assist the \r\nauthorities mentioned in clauses (a) to (f) of sub-section (1) of section 30 of this \r\nAct and clauses (a) to (f) of sub-section (1) of section 29 of the Federal Excise \r\nAct, 2005, as per the terms, conditions, limitations and restrictions as may be \r\nprescribed. \r\n \r\nChapter-VII \r\n \r\n457[OFFENCES, PENALTIES AND PUNISHMENT] \r\n \r\n [33. Offences, Penalties and Punishment.– 458[...] Whoever commits \r\nany offe","quote_sha256":"f1ef15ade51c5b680fabe89ab6a8072bb1307881a26faf5194cfe8d65bb86787","reader_fragment":"p-181237-183011-a41159f6f00bd0b1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-181237-183011-a41159f6f00bd0b1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2fc919a265e992ab9616","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":183543,"character_end":183560,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":183373,"character_end":183790,"quote":" Penalty of three lac rupees \r\nfor the first default if he \r\nfails to furnish the \r\n26 \r\n                                           \r\n457 Marginal heading substituted by Finance Act, 2025. \r\n458 Bracket and figure “one” omitted by Finance Act, 2008. \r\n459 In section 33, in the Table, in column (2), after the expression “Penalties”, the expression “and Punishment” inserted by Finance Act, 2025. \r\n460 Substituted fo","quote_sha256":"e78e750b029c6de61336ba15f4b9a6b59eba06174c0aa163a610a661e1bbc949","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4a0bcbcddd520b8a2dc6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":183604,"character_end":183621,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":183434,"character_end":183851,"quote":"fails to furnish the \r\n26 \r\n                                           \r\n457 Marginal heading substituted by Finance Act, 2025. \r\n458 Bracket and figure “one” omitted by Finance Act, 2008. \r\n459 In section 33, in the Table, in column (2), after the expression “Penalties”, the expression “and Punishment” inserted by Finance Act, 2025. \r\n460 Substituted for the word “five” by Finance Act, 2019.. \r\n461 Substituted fo","quote_sha256":"ae56b79e86e09a10f4350840b804e2d479cedaa3abb6c172151555c25af4fbe6","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d576bb72a89234819c9f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":183751,"character_end":183768,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":183581,"character_end":183998,"quote":"igure “one” omitted by Finance Act, 2008. \r\n459 In section 33, in the Table, in column (2), after the expression “Penalties”, the expression “and Punishment” inserted by Finance Act, 2025. \r\n460 Substituted for the word “five” by Finance Act, 2019.. \r\n461 Substituted for the word “fifteen” by Finance Act, 2015. \r\n462 Substituted for the word “one” by Finance Act, 2019. \r\n463 S. No. 1A and 1B entries relating there","quote_sha256":"a011867596638595cb9d66fcb8b0b8fc70cecd6e5becbf682e1ba58f0fcf5794","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-257a5ac298f57995f032","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":183811,"character_end":183828,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":183641,"character_end":184058,"quote":"3, in the Table, in column (2), after the expression “Penalties”, the expression “and Punishment” inserted by Finance Act, 2025. \r\n460 Substituted for the word “five” by Finance Act, 2019.. \r\n461 Substituted for the word “fifteen” by Finance Act, 2015. \r\n462 Substituted for the word “one” by Finance Act, 2019. \r\n463 S. No. 1A and 1B entries relating thereto in columns (1), (2) and (3) inserted by Finance Act, 2025","quote_sha256":"91a9271b9e7ca9b378ff6158eeb0087eb43e44c865028030dc11b0adac1ecf96","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-19612c68a3f492f5ae7f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":183875,"character_end":183892,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":183705,"character_end":184122,"quote":", the expression “and Punishment” inserted by Finance Act, 2025. \r\n460 Substituted for the word “five” by Finance Act, 2019.. \r\n461 Substituted for the word “fifteen” by Finance Act, 2015. \r\n462 Substituted for the word “one” by Finance Act, 2019. \r\n463 S. No. 1A and 1B entries relating thereto in columns (1), (2) and (3) inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 68   \r\n \r\nOffences Penalties 459[a","quote_sha256":"b5ceda8d1a1e600418d74adff4331a8a4aa409df16c92bf857b25e3ef4bc4734","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-95fd71ead376eb7004d1","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":183934,"character_end":183951,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":183764,"character_end":184181,"quote":"2025. \r\n460 Substituted for the word “five” by Finance Act, 2019.. \r\n461 Substituted for the word “fifteen” by Finance Act, 2015. \r\n462 Substituted for the word “one” by Finance Act, 2019. \r\n463 S. No. 1A and 1B entries relating thereto in columns (1), (2) and (3) inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 68   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has ","quote_sha256":"e0f580e1b4290e65db03ba1bc66993c4d858dda1ccb8f92ab81cd3e087bd4382","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-06c6542c0fd0a550874b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":184041,"character_end":184058,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":183871,"character_end":184288,"quote":" by Finance Act, 2015. \r\n462 Substituted for the word “one” by Finance Act, 2019. \r\n463 S. No. 1A and 1B entries relating thereto in columns (1), (2) and (3) inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 68   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nmonthly statement \r\nwithin due date \r\nprescribed statement fo r \r\ntwo consecuti","quote_sha256":"8068be31f5554abf3f4d31d478a54d1bf6174bebf7277bef820249f5626e450c","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-19ae96e87e87930c59b9","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":184062,"character_end":184081,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":183892,"character_end":184311,"quote":". \r\n462 Substituted for the word “one” by Finance Act, 2019. \r\n463 S. No. 1A and 1B entries relating thereto in columns (1), (2) and (3) inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 68   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nmonthly statement \r\nwithin due date \r\nprescribed statement fo r \r\ntwo consecutive months; \r\n \r\n(ii) Pe","quote_sha256":"fae973fc1c03fc9c3977785aa2e4e22e178733ae0388739ee2d50a6beec0087f","reader_fragment":"p-183011-184780-8e20eb9e65392f9b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-183011-184780-8e20eb9e65392f9b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e4fb2512c9f5720daad9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":185939,"character_end":185956,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-184780-186555-498d15253a930a10","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-184780-186555-498d15253a930a10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":185769,"character_end":186186,"quote":"hin 464[ten] days from the \r\ndue date, the defaulter shall pay \r\n3, 6, 7 and 48  \r\n                                           \r\n464 Substituted for the word “fifteen” by Finance Act, 2015. \r\nSales Tax Act, 1990 \r\n \r\n 69   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\na penalty of five hundred rupees \r\nfor each day of default: \r\n \r\nProvided furth","quote_sha256":"ee296cf9bc509b1922447f020d5c0267de882e9e816101676d4dfa965b5870ad","reader_fragment":"p-184780-186555-498d15253a930a10","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-184780-186555-498d15253a930a10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f32cb2ca7bc41ddc04ea","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":185960,"character_end":185979,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-184780-186555-498d15253a930a10","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-184780-186555-498d15253a930a10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":185790,"character_end":186209,"quote":"m the \r\ndue date, the defaulter shall pay \r\n3, 6, 7 and 48  \r\n                                           \r\n464 Substituted for the word “fifteen” by Finance Act, 2015. \r\nSales Tax Act, 1990 \r\n \r\n 69   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\na penalty of five hundred rupees \r\nfor each day of default: \r\n \r\nProvided further that no penalty \r\nsh","quote_sha256":"92ca2556b6a1889a2f2a04c2f1b47362856ae2584d4d316472d6966f1f1022fd","reader_fragment":"p-184780-186555-498d15253a930a10","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-184780-186555-498d15253a930a10","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aa38294ce2bdea4b9812","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":187652,"character_end":187669,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-186555-188347-831c41327da97157","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-186555-188347-831c41327da97157","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":187482,"character_end":187899,"quote":"red under this Act, fails \r\n14 \r\n                                           \r\n465 Substituted for “Sales tax”, not below the rank of Assistant Collector of sales tax” by Finance Act, 2010 \r\nSales Tax Act, 1990 \r\n \r\n 70   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nto get registered within sixty \r\ndays of the commencement of \r\ntaxable activity,","quote_sha256":"bffd8ea2b6021b605b67b1208160f806bb3f220b7618e42abeb52146b0897433","reader_fragment":"p-186555-188347-831c41327da97157","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-186555-188347-831c41327da97157","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-18adb732f99e319ea8d3","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":187672,"character_end":187691,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-186555-188347-831c41327da97157","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-186555-188347-831c41327da97157","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":187502,"character_end":187921,"quote":"fails \r\n14 \r\n                                           \r\n465 Substituted for “Sales tax”, not below the rank of Assistant Collector of sales tax” by Finance Act, 2010 \r\nSales Tax Act, 1990 \r\n \r\n 70   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nto get registered within sixty \r\ndays of the commencement of \r\ntaxable activity, he shall, further \r\nb","quote_sha256":"084433c779b4d4010a2a28298810979e632fe296ff8f7e5fc24ae9c190a01326","reader_fragment":"p-186555-188347-831c41327da97157","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-186555-188347-831c41327da97157","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-27a552ab094a1d6ca31f","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":189166,"character_end":189185,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-188347-190146-a0e006ebd917e4cb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-188347-190146-a0e006ebd917e4cb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":188996,"character_end":189415,"quote":"on required \r\nby the Board through \r\na notification issued \r\nunder sub-section (5) \r\nof section 26. \r\nSuch person shall pay a penalty \r\nof ten thousand rupees. \r\n \r\n26 \r\nSales Tax Act, 1990 \r\n \r\n 71   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\n11. 466[Omitted]   \r\n12. Any person who \r\ndenies or obstructs \r\nthe access of an \r\nauthorized officer ","quote_sha256":"f94a4ad26aaaa42280a89ed881a2d80f60a741df93d4edf2a8508367dd55bb21","reader_fragment":"p-188347-190146-a0e006ebd917e4cb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-188347-190146-a0e006ebd917e4cb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-30d40e64af10de6d9cc3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":190984,"character_end":191001,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":190814,"character_end":191231,"quote":"s and default \r\nsurcharge under section \r\n34 of the Act. \r\n \r\n2(37) \r\n                                           \r\n466 S. No. 11, and entries relating thereto omitted by Finance Act, 2025. \r\n467 Substituted for “or 38A” by Finance Act, 2009 \r\n468Words substituted by Finance Act, 2024. \r\n469 Words substituted by Finance Act, 2024. \r\n470 Substituted for “or 38A” by Finance Act, 2009 \r\n471 S. No. 13 and entries relat","quote_sha256":"3e4406c35e0b15d64e5e99d3c6176cd5d340b1069c6b7469bc201acb8d1796a8","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-248f5a0d3bff2fbecff9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":191037,"character_end":191054,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":190867,"character_end":191284,"quote":"ct. \r\n \r\n2(37) \r\n                                           \r\n466 S. No. 11, and entries relating thereto omitted by Finance Act, 2025. \r\n467 Substituted for “or 38A” by Finance Act, 2009 \r\n468Words substituted by Finance Act, 2024. \r\n469 Words substituted by Finance Act, 2024. \r\n470 Substituted for “or 38A” by Finance Act, 2009 \r\n471 S. No. 13 and entries relating thereto substituted by Finance Act, 2025. \r\nSales","quote_sha256":"fa614ac45a6374a58c32a9148fa8d4edc7db7d5cb92ea2e37d57036b88cc6d40","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f559b21168a9f1506262","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":191081,"character_end":191098,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":190911,"character_end":191328,"quote":"                \r\n466 S. No. 11, and entries relating thereto omitted by Finance Act, 2025. \r\n467 Substituted for “or 38A” by Finance Act, 2009 \r\n468Words substituted by Finance Act, 2024. \r\n469 Words substituted by Finance Act, 2024. \r\n470 Substituted for “or 38A” by Finance Act, 2009 \r\n471 S. No. 13 and entries relating thereto substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 72   \r\n \r\nOffences Pena","quote_sha256":"65174926508de8f782d5332c81717b658223804cbb71b7966991db0893f00e53","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b0718de1252d7172bfd9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":191127,"character_end":191144,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":190957,"character_end":191374,"quote":"elating thereto omitted by Finance Act, 2025. \r\n467 Substituted for “or 38A” by Finance Act, 2009 \r\n468Words substituted by Finance Act, 2024. \r\n469 Words substituted by Finance Act, 2024. \r\n470 Substituted for “or 38A” by Finance Act, 2009 \r\n471 S. No. 13 and entries relating thereto substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 72   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct","quote_sha256":"ced128e30f757b357dc71aa3f4ef0c7c6180e3bb98d0ae82439a2686a90d96c0","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2c37acaca54b3143a54c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":191180,"character_end":191197,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":191010,"character_end":191427,"quote":"ubstituted for “or 38A” by Finance Act, 2009 \r\n468Words substituted by Finance Act, 2024. \r\n469 Words substituted by Finance Act, 2024. \r\n470 Substituted for “or 38A” by Finance Act, 2009 \r\n471 S. No. 13 and entries relating thereto substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 72   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nd","quote_sha256":"b7b6970a9cbff3fd9f3489e1e1d5020323cceba42c25670afacd632b74fdf5b6","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6f8358289bab3119f0f9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":191258,"character_end":191275,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":191088,"character_end":191505,"quote":" Act, 2024. \r\n469 Words substituted by Finance Act, 2024. \r\n470 Substituted for “or 38A” by Finance Act, 2009 \r\n471 S. No. 13 and entries relating thereto substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 72   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\ndefined under sub -\r\nclauses (g), (h), (i), (j) or \r\n(k) of clause (37) of \r\nse","quote_sha256":"08a39892be2f235151a884bc14768416e7e8d220ffcb834bc7fc144e193f9932","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-01932a71988f469c42b1","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":191279,"character_end":191298,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":191109,"character_end":191528,"quote":"ds substituted by Finance Act, 2024. \r\n470 Substituted for “or 38A” by Finance Act, 2009 \r\n471 S. No. 13 and entries relating thereto substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 72   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\ndefined under sub -\r\nclauses (g), (h), (i), (j) or \r\n(k) of clause (37) of \r\nsection 2 \r\n(ii) Such per","quote_sha256":"40b4a6530fa2fd4e7efe42b866af736daa1b61e917cc003b64d71a0ec8d43657","reader_fragment":"p-190146-191932-4f1697535eb0eb7b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-190146-191932-4f1697535eb0eb7b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2106aa6a608ce6a3b5e1","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":192960,"character_end":192977,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-191932-193698-62fefba238e0ca68","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-191932-193698-62fefba238e0ca68","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":192790,"character_end":193207,"quote":" or with fine 474[which may \r\nextend to an amount equal to the \r\n48 \r\n                                           \r\n472S. No. 13A and entries relating thereto inserted by Finance Act, 2025. \r\n473 Words substituted by Finance Act, 2024. \r\n474 Words substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 73   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(","quote_sha256":"affb35ce997eba69fcc826cbdf49de5263a7558a28b337b6e1bccf0992bf9efd","reader_fragment":"p-191932-193698-62fefba238e0ca68","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-191932-193698-62fefba238e0ca68","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e9c3d8d7c857ec121d95","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":193006,"character_end":193023,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-191932-193698-62fefba238e0ca68","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-191932-193698-62fefba238e0ca68","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":192836,"character_end":193253,"quote":"unt equal to the \r\n48 \r\n                                           \r\n472S. No. 13A and entries relating thereto inserted by Finance Act, 2025. \r\n473 Words substituted by Finance Act, 2024. \r\n474 Words substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 73   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\namount of tax evaded or sought \r\n","quote_sha256":"e08bb76f0bd09f5b42a0251d870c25de0dfc8b65a0048b128d702e01b0ce0687","reader_fragment":"p-191932-193698-62fefba238e0ca68","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-191932-193698-62fefba238e0ca68","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2e652a55dbb087055df0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":193052,"character_end":193069,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-191932-193698-62fefba238e0ca68","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-191932-193698-62fefba238e0ca68","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":192882,"character_end":193299,"quote":"                     \r\n472S. No. 13A and entries relating thereto inserted by Finance Act, 2025. \r\n473 Words substituted by Finance Act, 2024. \r\n474 Words substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 73   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\namount of tax evaded or sought \r\nto be evaded], or with both. \r\n15. Any person ","quote_sha256":"f71a8b0001b9fdfadabfe2c42ed111df53614a69f5377004d985fe8981921d94","reader_fragment":"p-191932-193698-62fefba238e0ca68","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-191932-193698-62fefba238e0ca68","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a607977176009a3826da","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":193073,"character_end":193092,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-191932-193698-62fefba238e0ca68","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-191932-193698-62fefba238e0ca68","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":192903,"character_end":193322,"quote":"\r\n472S. No. 13A and entries relating thereto inserted by Finance Act, 2025. \r\n473 Words substituted by Finance Act, 2024. \r\n474 Words substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 73   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\namount of tax evaded or sought \r\nto be evaded], or with both. \r\n15. Any person who \r\nobstructs the \r\na","quote_sha256":"8cd0cb77375c01e0b96ec87b33690ea71ca4478c92d9ec74eb9451f87cc8ebf2","reader_fragment":"p-191932-193698-62fefba238e0ca68","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-191932-193698-62fefba238e0ca68","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-829f4145f7a6db7fc738","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Sales Tax” by Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":195061,"character_end":195109,"quote":"Substituted for “Sales Tax” by Finance Act, 2011","quote_sha256":"3c0aff630b4e511c2994f93b7f84214ee836f6ac43bc459550d52766165aa679","reader_fragment":"p-193698-195495-b083a2e67a35fac0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-193698-195495-b083a2e67a35fac0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":194891,"character_end":195339,"quote":" is higher. ] \r\nGeneral.] \r\n                                           \r\n475 Words “Sales Tax” substituted for Inland Revenue by Finance (Amended) Ordinance, 2010. \r\n476 Substituted for “Sales Tax” by Finance Act, 2011 \r\n477 Words substituted by Finance Act, 2024. \r\n478 Words added through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 74   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1)","quote_sha256":"339dfcd97f82a4e2f7daeed7cd6e3ef013ced90857158b742133801f0bccea00","reader_fragment":"p-193698-195495-b083a2e67a35fac0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-193698-195495-b083a2e67a35fac0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d5782b48ff50785a74a9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":195137,"character_end":195154,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-193698-195495-b083a2e67a35fac0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-193698-195495-b083a2e67a35fac0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":194967,"character_end":195384,"quote":" Words “Sales Tax” substituted for Inland Revenue by Finance (Amended) Ordinance, 2010. \r\n476 Substituted for “Sales Tax” by Finance Act, 2011 \r\n477 Words substituted by Finance Act, 2024. \r\n478 Words added through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 74   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nmade thereunder] for \r\nwhich no pe","quote_sha256":"7fa9f1f4d5af979ff2b46cdd4e28278deebe96b6475ad082aee0bd9e69eaca70","reader_fragment":"p-193698-195495-b083a2e67a35fac0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-193698-195495-b083a2e67a35fac0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-35a1d54b0128d99d314c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":195182,"character_end":195199,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-193698-195495-b083a2e67a35fac0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-193698-195495-b083a2e67a35fac0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":195012,"character_end":195429,"quote":"enue by Finance (Amended) Ordinance, 2010. \r\n476 Substituted for “Sales Tax” by Finance Act, 2011 \r\n477 Words substituted by Finance Act, 2024. \r\n478 Words added through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 74   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nmade thereunder] for \r\nwhich no penalty \r\nhas, specifically, \r\nbeen provided in","quote_sha256":"a0c611b154db1cd3877c54f5d8fea476ae06f6600343dd41fb47296c202111d2","reader_fragment":"p-193698-195495-b083a2e67a35fac0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-193698-195495-b083a2e67a35fac0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-43cf4ae792b512f711a9","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":195203,"character_end":195222,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-193698-195495-b083a2e67a35fac0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-193698-195495-b083a2e67a35fac0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":195033,"character_end":195452,"quote":"ded) Ordinance, 2010. \r\n476 Substituted for “Sales Tax” by Finance Act, 2011 \r\n477 Words substituted by Finance Act, 2024. \r\n478 Words added through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 74   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nmade thereunder] for \r\nwhich no penalty \r\nhas, specifically, \r\nbeen provided in this \r\nsection. \r\n479[","quote_sha256":"889f2e2b894cfb8214a7ddaf6a4d56f0347c6802493412e760d10666030db7e8","reader_fragment":"p-193698-195495-b083a2e67a35fac0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-193698-195495-b083a2e67a35fac0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8affc3902a89b01752c6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":196946,"character_end":196963,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-195495-197258-aebd425e9231cc8d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-195495-197258-aebd425e9231cc8d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":196776,"character_end":197193,"quote":", labels or \r\nbarcodes, or without tax stamps, \r\nbanderoles, stickers, labels or \r\n40C(2)] \r\n \r\n                                           \r\n479 Serial No. 20 omitted by Finance Act, 2008. \r\n480 Serial No. 21 and 22 inserted by Finance Act, 2006. \r\n481 S. No. 22, and entries relating thereto omitted by Finance Act, 2025. \r\n482 S.No. 23 and entries relating thereto in columns (1), (2) and (3) inserted through Finan","quote_sha256":"0109a94359ae397fb83b7b023b87271ceea4075036b480784f2678fed32510cc","reader_fragment":"p-195495-197258-aebd425e9231cc8d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-195495-197258-aebd425e9231cc8d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e19e239fe0fe5b35007b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":197004,"character_end":197021,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-195495-197258-aebd425e9231cc8d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-195495-197258-aebd425e9231cc8d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":196834,"character_end":197251,"quote":"s, stickers, labels or \r\n40C(2)] \r\n \r\n                                           \r\n479 Serial No. 20 omitted by Finance Act, 2008. \r\n480 Serial No. 21 and 22 inserted by Finance Act, 2006. \r\n481 S. No. 22, and entries relating thereto omitted by Finance Act, 2025. \r\n482 S.No. 23 and entries relating thereto in columns (1), (2) and (3) inserted through Finance Act, 2017 \r\n483Expression substituted by Finance Act, 2","quote_sha256":"bffb3e963ee012544f57e11c7b9c3d76244d7e9227c29b7287ab365aa29bae42","reader_fragment":"p-195495-197258-aebd425e9231cc8d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-195495-197258-aebd425e9231cc8d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-207dff55b82f763cb2d7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":197080,"character_end":197097,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-195495-197258-aebd425e9231cc8d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-195495-197258-aebd425e9231cc8d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":196910,"character_end":197327,"quote":"     \r\n479 Serial No. 20 omitted by Finance Act, 2008. \r\n480 Serial No. 21 and 22 inserted by Finance Act, 2006. \r\n481 S. No. 22, and entries relating thereto omitted by Finance Act, 2025. \r\n482 S.No. 23 and entries relating thereto in columns (1), (2) and (3) inserted through Finance Act, 2017 \r\n483Expression substituted by Finance Act, 2023  \r\n484 Words inserted by Finance Act, 2024. \r\n485 Expression omitted by ","quote_sha256":"2000eb535c24dcdcfa6f69bb571708cef699242b99835843d2750d574f2b8594","reader_fragment":"p-195495-197258-aebd425e9231cc8d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-195495-197258-aebd425e9231cc8d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8c1d23461926f2ff2834","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":197188,"character_end":197205,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-195495-197258-aebd425e9231cc8d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-195495-197258-aebd425e9231cc8d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":197018,"character_end":197435,"quote":"006. \r\n481 S. No. 22, and entries relating thereto omitted by Finance Act, 2025. \r\n482 S.No. 23 and entries relating thereto in columns (1), (2) and (3) inserted through Finance Act, 2017 \r\n483Expression substituted by Finance Act, 2023  \r\n484 Words inserted by Finance Act, 2024. \r\n485 Expression omitted by by Finance (Supplementary) Act, 2022. \r\n486 Words substituted by Finance Act, 2024. \r\n487 Words substituted ","quote_sha256":"c81f7b671a99bec01c8a4a5db812badbd90ccbcfff3e14a00d988c67b21f0ffe","reader_fragment":"p-195495-197258-aebd425e9231cc8d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-195495-197258-aebd425e9231cc8d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6c4d98983e0a3323f009","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":197237,"character_end":197254,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-195495-197258-aebd425e9231cc8d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-195495-197258-aebd425e9231cc8d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":197067,"character_end":197484,"quote":"o omitted by Finance Act, 2025. \r\n482 S.No. 23 and entries relating thereto in columns (1), (2) and (3) inserted through Finance Act, 2017 \r\n483Expression substituted by Finance Act, 2023  \r\n484 Words inserted by Finance Act, 2024. \r\n485 Expression omitted by by Finance (Supplementary) Act, 2022. \r\n486 Words substituted by Finance Act, 2024. \r\n487 Words substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n","quote_sha256":"01156d97781e19560e2c77c9694e789f364b75e78a772c68ca3da0af3e7fa8da","reader_fragment":"p-195495-197258-aebd425e9231cc8d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-195495-197258-aebd425e9231cc8d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3ea364e8576eaaf532f7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":197280,"character_end":197297,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-197258-199049-dcfbde83ce2d58ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-197258-199049-dcfbde83ce2d58ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":197110,"character_end":197527,"quote":" 23 and entries relating thereto in columns (1), (2) and (3) inserted through Finance Act, 2017 \r\n483Expression substituted by Finance Act, 2023  \r\n484 Words inserted by Finance Act, 2024. \r\n485 Expression omitted by by Finance (Supplementary) Act, 2022. \r\n486 Words substituted by Finance Act, 2024. \r\n487 Words substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 75   \r\n \r\nOffences Penalties 459[and Punis","quote_sha256":"ee3f43b47f1a0b83da8b4f5b8659641e4c8715bbc0841b860cdd0d62ea18e0d1","reader_fragment":"p-195495-197258-aebd425e9231cc8d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-195495-197258-aebd425e9231cc8d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-86cad941b6ca92610a8a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":197392,"character_end":197409,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-197258-199049-dcfbde83ce2d58ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-197258-199049-dcfbde83ce2d58ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":197222,"character_end":197639,"quote":"substituted by Finance Act, 2023  \r\n484 Words inserted by Finance Act, 2024. \r\n485 Expression omitted by by Finance (Supplementary) Act, 2022. \r\n486 Words substituted by Finance Act, 2024. \r\n487 Words substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 75   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nbarcodes, permanent seizure of \r\n","quote_sha256":"c3bbe88e575d00652b4b8ce44011dea83d3812cfd05123266a7846f612427e4a","reader_fragment":"p-195495-197258-aebd425e9231cc8d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-195495-197258-aebd425e9231cc8d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1f54b6c7d1fe005ac010","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":197438,"character_end":197455,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-197258-199049-dcfbde83ce2d58ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-197258-199049-dcfbde83ce2d58ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":197268,"character_end":197685,"quote":"inserted by Finance Act, 2024. \r\n485 Expression omitted by by Finance (Supplementary) Act, 2022. \r\n486 Words substituted by Finance Act, 2024. \r\n487 Words substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 75   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nbarcodes, permanent seizure of \r\nthe vehicle us ed for \r\ntransportation of non ","quote_sha256":"5ca4419c38b4a4b97bad22a355c62cb75da1bed6b0c581410c7c5efca8db97f9","reader_fragment":"p-197258-199049-dcfbde83ce2d58ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-197258-199049-dcfbde83ce2d58ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d13a824fcde8cc87f0a1","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":197459,"character_end":197478,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-197258-199049-dcfbde83ce2d58ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-197258-199049-dcfbde83ce2d58ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":197289,"character_end":197708,"quote":"ct, 2024. \r\n485 Expression omitted by by Finance (Supplementary) Act, 2022. \r\n486 Words substituted by Finance Act, 2024. \r\n487 Words substituted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 75   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nbarcodes, permanent seizure of \r\nthe vehicle us ed for \r\ntransportation of non -\r\nconforming or counte","quote_sha256":"1875f01a94ef00f62cb7ba2bca7cce944ff1f7b709851c514f8df3b23b062ee9","reader_fragment":"p-197258-199049-dcfbde83ce2d58ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-197258-199049-dcfbde83ce2d58ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-df2168c04d152cfda6a0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":199432,"character_end":199449,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-199049-200835-24ee11682829cf53","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-199049-200835-24ee11682829cf53","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":199262,"character_end":199679,"quote":"term which \r\nmay extend to one year, or with \r\nsub-section (9A) \r\nof section 3 and \r\nsection 40C. \r\n                                           \r\n488 Words substituted by Finance Act, 2024. \r\n489 New serial numbers “24”, “25”, “26” and “27” inserted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n490 Words added by Finance Act, 2022. \r\n492 Paragraph under serial number 24 inserted by Finance (Supplementa","quote_sha256":"9eaa70a1c84a6b3cd2946aeb57e0edffd4de9aa65e69673b04a15e798f6a4eea","reader_fragment":"p-199049-200835-24ee11682829cf53","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-199049-200835-24ee11682829cf53","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-83cd303eb1ccb0204282","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":199589,"character_end":199606,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-199049-200835-24ee11682829cf53","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-199049-200835-24ee11682829cf53","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":199419,"character_end":199836,"quote":"bstituted by Finance Act, 2024. \r\n489 New serial numbers “24”, “25”, “26” and “27” inserted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n490 Words added by Finance Act, 2022. \r\n492 Paragraph under serial number 24 inserted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 76   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2)","quote_sha256":"1a677de63ce0d853eca18b281719430f3b31747bb4d7e40c60dee15ecdb123dc","reader_fragment":"p-199049-200835-24ee11682829cf53","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-199049-200835-24ee11682829cf53","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6a63949c30945101a6c2","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":199696,"character_end":199715,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-199049-200835-24ee11682829cf53","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-199049-200835-24ee11682829cf53","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":199526,"character_end":199945,"quote":"s (Amendment) Act, 2020, dated 30-3-2020. \r\n490 Words added by Finance Act, 2022. \r\n492 Paragraph under serial number 24 inserted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 76   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nbarcode, 491[or QR \r\ncode or defaces the \r\nprescribed invoice \r\nnumber of barcode \r\nor QR code] or any","quote_sha256":"8631807e4697dcd561070e0a27b0e43575599221382629b77e9d90097c8ec336","reader_fragment":"p-199049-200835-24ee11682829cf53","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-199049-200835-24ee11682829cf53","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fc8d5a29a509685b87da","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201436,"character_end":201453,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201266,"character_end":201683,"quote":"wo million \r\nrupees for third default \r\n497[Section 23 ] \r\n500[and sub -\r\nsection (4) of \r\nsection 40C] \r\n                                           \r\n491 Words added by Finance Act, 2022. \r\n493 The word substituted by Finance Act, 2020. \r\n494 Words substituted by Finance Act, 2024. \r\n495 Expression omitted by by Finance Act, 2022. \r\n496 Serial number substituted by Finance Act, 2022. \r\n497 The expression “section","quote_sha256":"239bea28b92e2d4eb175446bbfdb8af82414d461b2232da9797cecb0cfa63dcb","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-053a83157b25140196a1","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201485,"character_end":201502,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201315,"character_end":201732,"quote":"on 23 ] \r\n500[and sub -\r\nsection (4) of \r\nsection 40C] \r\n                                           \r\n491 Words added by Finance Act, 2022. \r\n493 The word substituted by Finance Act, 2020. \r\n494 Words substituted by Finance Act, 2024. \r\n495 Expression omitted by by Finance Act, 2022. \r\n496 Serial number substituted by Finance Act, 2022. \r\n497 The expression “section 23” substituted by Finance Act, 2025; \r\n498 Expr","quote_sha256":"a6c576b7deb0df2851a5ce700b7f2652da37e4c0db1c68f80fa16e54e3354dfe","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0740fcd1ded570eb8b41","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201531,"character_end":201548,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201361,"character_end":201778,"quote":"ion 40C] \r\n                                           \r\n491 Words added by Finance Act, 2022. \r\n493 The word substituted by Finance Act, 2020. \r\n494 Words substituted by Finance Act, 2024. \r\n495 Expression omitted by by Finance Act, 2022. \r\n496 Serial number substituted by Finance Act, 2022. \r\n497 The expression “section 23” substituted by Finance Act, 2025; \r\n498 Expression inserted by Finance Act, 2024. \r\n500 Ex","quote_sha256":"b0623ab0686dcbe65e27705bc642968a9a566060525593e0d9f4a3bf1acf89c8","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d40147c7bd025c6eb306","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201581,"character_end":201598,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201411,"character_end":201828,"quote":"    \r\n491 Words added by Finance Act, 2022. \r\n493 The word substituted by Finance Act, 2020. \r\n494 Words substituted by Finance Act, 2024. \r\n495 Expression omitted by by Finance Act, 2022. \r\n496 Serial number substituted by Finance Act, 2022. \r\n497 The expression “section 23” substituted by Finance Act, 2025; \r\n498 Expression inserted by Finance Act, 2024. \r\n500 Expression inserted by Finance Act, 2024. \r\nSales Ta","quote_sha256":"ff21c7b68ce9c5efaee8aeeff6dfbadb527fe0a70b81116fd4eeaef9d2ba45f4","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-26afb1103cc35e9ca55c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201635,"character_end":201652,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201465,"character_end":201882,"quote":"word substituted by Finance Act, 2020. \r\n494 Words substituted by Finance Act, 2024. \r\n495 Expression omitted by by Finance Act, 2022. \r\n496 Serial number substituted by Finance Act, 2022. \r\n497 The expression “section 23” substituted by Finance Act, 2025; \r\n498 Expression inserted by Finance Act, 2024. \r\n500 Expression inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 77   \r\n \r\nOffences Penalties 459[and","quote_sha256":"7610df8e59789fc38b3669516bdd9b367b607e454b89176c7bad47a99c964ae1","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b58863b346028aa39436","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201703,"character_end":201720,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201533,"character_end":201950,"quote":"nance Act, 2024. \r\n495 Expression omitted by by Finance Act, 2022. \r\n496 Serial number substituted by Finance Act, 2022. \r\n497 The expression “section 23” substituted by Finance Act, 2025; \r\n498 Expression inserted by Finance Act, 2024. \r\n500 Expression inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 77   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference","quote_sha256":"33fd95481d95998257d66411f9e4ed35f063cf72c4116a24fd3dc967b37c731a","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a45266282a594a7afeb6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201751,"character_end":201768,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201581,"character_end":201998,"quote":"Finance Act, 2022. \r\n496 Serial number substituted by Finance Act, 2022. \r\n497 The expression “section 23” substituted by Finance Act, 2025; \r\n498 Expression inserted by Finance Act, 2024. \r\n500 Expression inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 77   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nthe Act, and if \r\nregistered, f","quote_sha256":"7ce9c8beb09d67c0375e3eb8ceba7f4e6bfe1f3b340e75a98d6ee140a896ce8d","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8a9dc3508f9633d842a0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201799,"character_end":201816,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201629,"character_end":202046,"quote":"ed by Finance Act, 2022. \r\n497 The expression “section 23” substituted by Finance Act, 2025; \r\n498 Expression inserted by Finance Act, 2024. \r\n500 Expression inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 77   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nthe Act, and if \r\nregistered, fails to \r\nintegrate in the \r\nmanner as required ","quote_sha256":"02144574e6d11708f5e573066e1216e82e8b5b2b6f4d4cec48caf3cc83583867","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-764e104a9c5b01f27913","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201820,"character_end":201839,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":201650,"character_end":202069,"quote":"22. \r\n497 The expression “section 23” substituted by Finance Act, 2025; \r\n498 Expression inserted by Finance Act, 2024. \r\n500 Expression inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 77   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\nthe Act, and if \r\nregistered, fails to \r\nintegrate in the \r\nmanner as required \r\nunder the law and \r\nr","quote_sha256":"a73ae1ac97b304cc36910519fd1dac51336f0dee9d9063625cc3d28306c95f1a","reader_fragment":"p-200835-202607-730c46e3827f24cf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-200835-202607-730c46e3827f24cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ecb0b3f9f92d2fd5dd7d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203630,"character_end":203647,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203460,"character_end":203877,"quote":"travention \r\nsub-section (6) \r\nof 40C.”.  \r\n                                           \r\n499 the words “or fails to issue electronic invoices after integration” added by Finance Act, 2025. \r\n501 Serial number 25AA inserted by Finance Act, 2024. \r\n502 S. No. 25B and entries relating thereto inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 78   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nA","quote_sha256":"9828032728c5d522b1aefd2f1e795b61da48f9a9871940f227fc5857d8c22c54","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-46504e2ec185a2ac9dc0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203686,"character_end":203703,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203516,"character_end":203933,"quote":"                               \r\n499 the words “or fails to issue electronic invoices after integration” added by Finance Act, 2025. \r\n501 Serial number 25AA inserted by Finance Act, 2024. \r\n502 S. No. 25B and entries relating thereto inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 78   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\n26","quote_sha256":"2ff5291df000d85c0f1e959bb55f5110d82b85d3318d2030fd8ec0e1f09950a7","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8d1d4d099d19e056cff5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203763,"character_end":203780,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203593,"character_end":204010,"quote":"invoices after integration” added by Finance Act, 2025. \r\n501 Serial number 25AA inserted by Finance Act, 2024. \r\n502 S. No. 25B and entries relating thereto inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 78   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\n26.   Any person, being a \r\nmanufacturer or \r\nimporter of an item \r\nwhich is su","quote_sha256":"d971e865230754d15dfc4acf74fbf884a2947ae6c55d0428c7e99a4c2d92feaa","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fede786a21625e845fa2","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203784,"character_end":203803,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":203614,"character_end":204033,"quote":"ation” added by Finance Act, 2025. \r\n501 Serial number 25AA inserted by Finance Act, 2024. \r\n502 S. No. 25B and entries relating thereto inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 78   \r\n \r\nOffences Penalties 459[and Punishment] Section of the \r\nAct to which \r\noffence has \r\nreference \r\n(1) (2) (3) \r\n26.   Any person, being a \r\nmanufacturer or \r\nimporter of an item \r\nwhich is subject to \r\ntax on the b","quote_sha256":"1895e9030f34ce02ac67f143a1f48688110d9cb2d09f7c393cfbe792c56150fc","reader_fragment":"p-202607-204385-5afa6ee491e4d41b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-202607-204385-5afa6ee491e4d41b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3e1968f068bdbe598bb5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205701,"character_end":205718,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205531,"character_end":205948,"quote":"rst default and fifty \r\nthousand rupees for each \r\nsubsequent default  \r\n56AB] \r\n \r\n506[33A***].  \r\n \r\n                                           \r\n503 Words inserted by Finance Act, 2024. \r\n504 Words inserted by Finance Act, 2024. \r\n505 New serial number 28 added by Finance Act, 2020. \r\n506 Section 33A omitted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 79   \r\n \r\n 507[34. Default Surcharge.– (1) Notwithstan","quote_sha256":"28f0ab444c48ffe7181a354f1ea2a48d230b0192dceae2158d71fe0647d0a1bf","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cc635bdc62d4979d2cae","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205744,"character_end":205761,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205574,"character_end":205991,"quote":" each \r\nsubsequent default  \r\n56AB] \r\n \r\n506[33A***].  \r\n \r\n                                           \r\n503 Words inserted by Finance Act, 2024. \r\n504 Words inserted by Finance Act, 2024. \r\n505 New serial number 28 added by Finance Act, 2020. \r\n506 Section 33A omitted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 79   \r\n \r\n 507[34. Default Surcharge.– (1) Notwithstanding the provisions of section \r\n11, if a r","quote_sha256":"bf9e72a6d954523d4b40083cca35ea514de0bc25dafa2c795b28b787b207e39d","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d3bf3e7154ab3e0dd335","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205799,"character_end":205816,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205629,"character_end":206046,"quote":"\r\n \r\n                                           \r\n503 Words inserted by Finance Act, 2024. \r\n504 Words inserted by Finance Act, 2024. \r\n505 New serial number 28 added by Finance Act, 2020. \r\n506 Section 33A omitted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 79   \r\n \r\n 507[34. Default Surcharge.– (1) Notwithstanding the provisions of section \r\n11, if a registered person does not pay the tax due or any part t","quote_sha256":"34e2717139904cb85538eeb38ee6a48c84f7c6343db8bffc27566a578762ddab","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b7479f0ffef69bd1c1b9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205847,"character_end":205864,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205677,"character_end":206094,"quote":"\r\n503 Words inserted by Finance Act, 2024. \r\n504 Words inserted by Finance Act, 2024. \r\n505 New serial number 28 added by Finance Act, 2020. \r\n506 Section 33A omitted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 79   \r\n \r\n 507[34. Default Surcharge.– (1) Notwithstanding the provisions of section \r\n11, if a registered person does not pay the tax due or any part thereof, whether \r\nwilfully or otherwise, in time","quote_sha256":"64ed4a0316130cf09684b61bb0a70b03d908b910cb2e6c0818328bde7471f0fc","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8ffc6670cb20ae8a1c1f","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205868,"character_end":205887,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":205698,"character_end":206117,"quote":"by Finance Act, 2024. \r\n504 Words inserted by Finance Act, 2024. \r\n505 New serial number 28 added by Finance Act, 2020. \r\n506 Section 33A omitted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 79   \r\n \r\n 507[34. Default Surcharge.– (1) Notwithstanding the provisions of section \r\n11, if a registered person does not pay the tax due or any part thereof, whether \r\nwilfully or otherwise, in time or in the manner speci","quote_sha256":"a72c889003308953a9de4fc3a8f22661543aa2bb1cfea0058a07d5da7ac7c9d3","reader_fragment":"p-204385-206149-9e521e0a10f89126","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-204385-206149-9e521e0a10f89126","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5b97d26c18af9578a319","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":207854,"character_end":207871,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-206149-207929-1f35ff7d7438a8b9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-206149-207929-1f35ff7d7438a8b9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":207684,"character_end":208101,"quote":"ation.– For the purpose of this section tax due does not include the \r\namount of penalty. \r\n \r\n                                           \r\n507 Section 34 substituted by Finance Act, 2005. Earlier it was also substituted by Finance Act, 1996. \r\n508 Words and comma “for the first six months of default,” omitted by Finance Act, 2008. \r\n509 Words twelve substituted by Finance Act, 2018. \r\n510 Word inserted by Finance","quote_sha256":"fe6973546591ab8d1b8e0927f8e4092c60283574bf3520d5c77e9c928623900a","reader_fragment":"p-206149-207929-1f35ff7d7438a8b9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-206149-207929-1f35ff7d7438a8b9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6192b6226e0432076949","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":207908,"character_end":207925,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-206149-207929-1f35ff7d7438a8b9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-206149-207929-1f35ff7d7438a8b9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":207738,"character_end":208155,"quote":"ot include the \r\namount of penalty. \r\n \r\n                                           \r\n507 Section 34 substituted by Finance Act, 2005. Earlier it was also substituted by Finance Act, 1996. \r\n508 Words and comma “for the first six months of default,” omitted by Finance Act, 2008. \r\n509 Words twelve substituted by Finance Act, 2018. \r\n510 Word inserted by Finance Act, 2008.  \r\n511 Clause (b) omitted by Finance Act, ","quote_sha256":"67a8250ba0daf14a117a9304e248361a50fd40a98c62ffdafea91cb3788d5178","reader_fragment":"p-206149-207929-1f35ff7d7438a8b9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-206149-207929-1f35ff7d7438a8b9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-63dacfc62351eece052d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":207999,"character_end":208016,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-207929-209692-f448c3c1ae98a5f4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-207929-209692-f448c3c1ae98a5f4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":207829,"character_end":208246,"quote":"ection 34 substituted by Finance Act, 2005. Earlier it was also substituted by Finance Act, 1996. \r\n508 Words and comma “for the first six months of default,” omitted by Finance Act, 2008. \r\n509 Words twelve substituted by Finance Act, 2018. \r\n510 Word inserted by Finance Act, 2008.  \r\n511 Clause (b) omitted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 80   \r\n \r\n 512[34A. Exemption from penalty and  513[defau","quote_sha256":"2dbcf7002ae23800154e2dad83e10839803cc8b000c1709f5f1d762a8b4b2d76","reader_fragment":"p-206149-207929-1f35ff7d7438a8b9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-206149-207929-1f35ff7d7438a8b9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c09fff26f3a2740a6df7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":208052,"character_end":208069,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-207929-209692-f448c3c1ae98a5f4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-207929-209692-f448c3c1ae98a5f4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":207882,"character_end":208299,"quote":"t was also substituted by Finance Act, 1996. \r\n508 Words and comma “for the first six months of default,” omitted by Finance Act, 2008. \r\n509 Words twelve substituted by Finance Act, 2018. \r\n510 Word inserted by Finance Act, 2008.  \r\n511 Clause (b) omitted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 80   \r\n \r\n 512[34A. Exemption from penalty and  513[default surcharge ].--The \r\nFederal Government may, by a n","quote_sha256":"a387698ec35ae8b5d074e423c39743261fed06297c47b9c1db5cbad6e1f601a8","reader_fragment":"p-206149-207929-1f35ff7d7438a8b9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-206149-207929-1f35ff7d7438a8b9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3206b8399ceb81f2353c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":208094,"character_end":208111,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-207929-209692-f448c3c1ae98a5f4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-207929-209692-f448c3c1ae98a5f4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":207924,"character_end":208341,"quote":"6. \r\n508 Words and comma “for the first six months of default,” omitted by Finance Act, 2008. \r\n509 Words twelve substituted by Finance Act, 2018. \r\n510 Word inserted by Finance Act, 2008.  \r\n511 Clause (b) omitted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 80   \r\n \r\n 512[34A. Exemption from penalty and  513[default surcharge ].--The \r\nFederal Government may, by a notification in the official Gazette, or th","quote_sha256":"19b9821645cffffa324f13e07140f408388df589a1ff1202d872f994722202a4","reader_fragment":"p-206149-207929-1f35ff7d7438a8b9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-206149-207929-1f35ff7d7438a8b9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-07d938165822f0a3984a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":208142,"character_end":208159,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-207929-209692-f448c3c1ae98a5f4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-207929-209692-f448c3c1ae98a5f4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":207972,"character_end":208389,"quote":"hs of default,” omitted by Finance Act, 2008. \r\n509 Words twelve substituted by Finance Act, 2018. \r\n510 Word inserted by Finance Act, 2008.  \r\n511 Clause (b) omitted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 80   \r\n \r\n 512[34A. Exemption from penalty and  513[default surcharge ].--The \r\nFederal Government may, by a notification in the official Gazette, or the 514[Board] \r\nby a special order published in G","quote_sha256":"91d36347626ddf2724063142a4413f251c1d7cc7adc3e2bde0f8c827d03672a5","reader_fragment":"p-207929-209692-f448c3c1ae98a5f4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-207929-209692-f448c3c1ae98a5f4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-811ad108bd71ac4f89f9","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":208163,"character_end":208182,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-207929-209692-f448c3c1ae98a5f4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-207929-209692-f448c3c1ae98a5f4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":207993,"character_end":208412,"quote":"ed by Finance Act, 2008. \r\n509 Words twelve substituted by Finance Act, 2018. \r\n510 Word inserted by Finance Act, 2008.  \r\n511 Clause (b) omitted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 80   \r\n \r\n 512[34A. Exemption from penalty and  513[default surcharge ].--The \r\nFederal Government may, by a notification in the official Gazette, or the 514[Board] \r\nby a special order published in Gazette for reasons to b","quote_sha256":"0d4ce3962f192ec6e3772532199cbda49a86864a6fb44cd1f49da7d926fccec0","reader_fragment":"p-207929-209692-f448c3c1ae98a5f4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-207929-209692-f448c3c1ae98a5f4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d4554d7f64962f5c6466","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210272,"character_end":210289,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210102,"character_end":210519,"quote":"y of December, 1998. Earlier the same was amendment was made by Sales Tax (Second Amendment) Ordinance, 1988, dated 01-12-1998. \r\n513 Substituted for “additional tax” by Finance Act, 2005 \r\n514 Substituted for “Central Board of revenue” by Finance Act, 2007 \r\n515 Substituted for “additional tax” by Finance Act, 2005 \r\n516 Section 35 omitted by Finance Act, 1996. \r\n517 Section 35A omitted by Finance Act, 1996. Earl","quote_sha256":"b2dcbb56ecc9a2ec86bf60cab868888045a3cf2b6eb09c2446d308e347c772e2","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f46d157f344ec6e179dc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210342,"character_end":210359,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210172,"character_end":210589,"quote":"Tax (Second Amendment) Ordinance, 1988, dated 01-12-1998. \r\n513 Substituted for “additional tax” by Finance Act, 2005 \r\n514 Substituted for “Central Board of revenue” by Finance Act, 2007 \r\n515 Substituted for “additional tax” by Finance Act, 2005 \r\n516 Section 35 omitted by Finance Act, 1996. \r\n517 Section 35A omitted by Finance Act, 1996. Earlier it was inserted by Finance Act, 1992. \r\n518 Section 36 omitted by ","quote_sha256":"b6ba3a88046ed17d477fc69b5f41279c40e9cc26473d6a590019a802e5c4e182","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b807516a1d85374c37a7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210402,"character_end":210419,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210232,"character_end":210649,"quote":"513 Substituted for “additional tax” by Finance Act, 2005 \r\n514 Substituted for “Central Board of revenue” by Finance Act, 2007 \r\n515 Substituted for “additional tax” by Finance Act, 2005 \r\n516 Section 35 omitted by Finance Act, 1996. \r\n517 Section 35A omitted by Finance Act, 1996. Earlier it was inserted by Finance Act, 1992. \r\n518 Section 36 omitted by Finance Act, 2012. Earlier it was substituted by Finance Act","quote_sha256":"c963722a94342d3fb03fe9b007f18861f5917b67e7fa604e5ec0216d3a3f6418","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bafec927f510547158cd","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210448,"character_end":210465,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210278,"character_end":210695,"quote":"e Act, 2005 \r\n514 Substituted for “Central Board of revenue” by Finance Act, 2007 \r\n515 Substituted for “additional tax” by Finance Act, 2005 \r\n516 Section 35 omitted by Finance Act, 1996. \r\n517 Section 35A omitted by Finance Act, 1996. Earlier it was inserted by Finance Act, 1992. \r\n518 Section 36 omitted by Finance Act, 2012. Earlier it was substituted by Finance Act, 1996. Before this it was substituted by the ","quote_sha256":"55acd8ebb0dd3bbb0354c3cf0111d5ea600d02b4d45208b7451e9115b22d989b","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c518b0cee521d92b3033","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210496,"character_end":210513,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210326,"character_end":210743,"quote":" of revenue” by Finance Act, 2007 \r\n515 Substituted for “additional tax” by Finance Act, 2005 \r\n516 Section 35 omitted by Finance Act, 1996. \r\n517 Section 35A omitted by Finance Act, 1996. Earlier it was inserted by Finance Act, 1992. \r\n518 Section 36 omitted by Finance Act, 2012. Earlier it was substituted by Finance Act, 1996. Before this it was substituted by the Finance Act, 1994. \r\n519 Substituted for “sales ","quote_sha256":"3d1318d11d0f09c6fa98a5a606e70c3e68fecddbee6aa0a63bfdd52bd054086f","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bfd169867a218c5c90fe","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1992","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210542,"character_end":210559,"quote":"Finance Act, 1992","quote_sha256":"175fd3309edad0bcb1d0e032498b8bee5576ebcdd0a0376b749d545684b0fbdd","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210372,"character_end":210789,"quote":"tuted for “additional tax” by Finance Act, 2005 \r\n516 Section 35 omitted by Finance Act, 1996. \r\n517 Section 35A omitted by Finance Act, 1996. Earlier it was inserted by Finance Act, 1992. \r\n518 Section 36 omitted by Finance Act, 2012. Earlier it was substituted by Finance Act, 1996. Before this it was substituted by the Finance Act, 1994. \r\n519 Substituted for “sales tax” by Finance Act, 2010 w.e.f. June 5, 2010,","quote_sha256":"2d8fb5bdb09c1a2f0ffb16682103e52b4bb4952835c8c478f3998cecf09c5d27","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5e7bb76b9ad43bc1c37b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210589,"character_end":210606,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210419,"character_end":210836,"quote":" \r\n516 Section 35 omitted by Finance Act, 1996. \r\n517 Section 35A omitted by Finance Act, 1996. Earlier it was inserted by Finance Act, 1992. \r\n518 Section 36 omitted by Finance Act, 2012. Earlier it was substituted by Finance Act, 1996. Before this it was substituted by the Finance Act, 1994. \r\n519 Substituted for “sales tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendm","quote_sha256":"8efcc253868b78b1505f3fdb3d75b7989579ab9429d5f032037c6fe60d1f154f","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4e54ab9ddbba19fd3fc5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210638,"character_end":210655,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210468,"character_end":210885,"quote":"\n517 Section 35A omitted by Finance Act, 1996. Earlier it was inserted by Finance Act, 1992. \r\n518 Section 36 omitted by Finance Act, 2012. Earlier it was substituted by Finance Act, 1996. Before this it was substituted by the Finance Act, 1994. \r\n519 Substituted for “sales tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance ","quote_sha256":"465fb941ffd760cf8956afbf4935e1ee500b55ca3e88b3df326b2d22788c8c34","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f1b33b131cfe2e144999","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1994","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210695,"character_end":210712,"quote":"Finance Act, 1994","quote_sha256":"c70117aa152ad44568e541324a6dd7b2d4c69f00e524358112435d28f35de8bb","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210525,"character_end":210942,"quote":" was inserted by Finance Act, 1992. \r\n518 Section 36 omitted by Finance Act, 2012. Earlier it was substituted by Finance Act, 1996. Before this it was substituted by the Finance Act, 1994. \r\n519 Substituted for “sales tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the","quote_sha256":"5c089b09c28a3c45347ea5335f7e623c3d7446670fe12e9087d8d57187067332","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dfe0ad9f136aeca21324","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210751,"character_end":210768,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":210581,"character_end":210998,"quote":"tted by Finance Act, 2012. Earlier it was substituted by Finance Act, 1996. Before this it was substituted by the Finance Act, 1994. \r\n519 Substituted for “sales tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to","quote_sha256":"45fa2c7f04be2190c00ad8f8b9e4f12f7c70bbdef15c9189de0ebbe7d0fe9866","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fbc9be4376f88a7bd234","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":211261,"character_end":211278,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":211091,"character_end":211508,"quote":" Ordinance No. XXII of 2009, dated October 28, 2009 \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n520 Substituted for “sales tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to","quote_sha256":"c644f1e0d51663a0cbe7f8c964156b42434b73b9086a92b627c1af10ac2dc063","reader_fragment":"p-209692-211370-d2a6780897f4b8f7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-209692-211370-d2a6780897f4b8f7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-96dd6a5b212c9997f408","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1994","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":211776,"character_end":211793,"quote":"Finance Act, 1994","quote_sha256":"c70117aa152ad44568e541324a6dd7b2d4c69f00e524358112435d28f35de8bb","reader_fragment":"p-211370-213129-5442575f01f11526","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-211370-213129-5442575f01f11526","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":211606,"character_end":212023,"quote":"nance No. XXII of 2009, dated October 28, 2009 \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n521 Substituted for the figure “223” by Finance Act, 1994 \r\n522 Sub-section (4) inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 81   \r\n \r\nProcedure, 1908 (Act No. V of 1908), in respect of the following matters, \r\nnamely:— \r\n \r\n(a) summoning and enforcing the attendance of an","quote_sha256":"322f2e238d40e3a0faeaacfda4149c8c540765e005a1e4f4a9d83d40fd1de38c","reader_fragment":"p-211370-213129-5442575f01f11526","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-211370-213129-5442575f01f11526","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-16a8b770f9308761a477","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":211828,"character_end":211845,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-211370-213129-5442575f01f11526","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-211370-213129-5442575f01f11526","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":211658,"character_end":212075,"quote":"lished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n521 Substituted for the figure “223” by Finance Act, 1994 \r\n522 Sub-section (4) inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 81   \r\n \r\nProcedure, 1908 (Act No. V of 1908), in respect of the following matters, \r\nnamely:— \r\n \r\n(a) summoning and enforcing the attendance of any person and \r\nexamining him on oath; and \r\n \r\n(b) r","quote_sha256":"a76590a8b75ca10ea1c138b328a942f66b1f256bf36dfbc8cb5fa7e2d92d9568","reader_fragment":"p-211370-213129-5442575f01f11526","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-211370-213129-5442575f01f11526","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-83af6f96e63bfb3f5435","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":211849,"character_end":211868,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-211370-213129-5442575f01f11526","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-211370-213129-5442575f01f11526","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":211679,"character_end":212098,"quote":" of Pakistan Extraordinary Part I at pages 229 to 259. \r\n521 Substituted for the figure “223” by Finance Act, 1994 \r\n522 Sub-section (4) inserted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 81   \r\n \r\nProcedure, 1908 (Act No. V of 1908), in respect of the following matters, \r\nnamely:— \r\n \r\n(a) summoning and enforcing the attendance of any person and \r\nexamining him on oath; and \r\n \r\n(b) requiring the discovery ","quote_sha256":"35b18b239adc23588ff5657410ddfd6ccdae2d2d1118d6020b6ee527740df244","reader_fragment":"p-211370-213129-5442575f01f11526","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-211370-213129-5442575f01f11526","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aef6a85d131e244cd121","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":214229,"character_end":214246,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-213129-214861-5b3243aaacb69371","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-213129-214861-5b3243aaacb69371","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":214059,"character_end":214476,"quote":" under sub -\r\nsection (5) and after recording reasons in writing, shall either — \r\n \r\n                                           \r\n523 Section 37A and 37B substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 82   \r\n \r\n(i) approve initiation of investigation, or \r\n \r\n(ii) require the officer of Inland Revenue to submit such \r\nfurther information or documents as he may direct for his \r\ndecision; or \r\n \r\n(ii","quote_sha256":"07fbf76308cebb9aa013c01332993b3885aa414a52f5092208b182c574fab6ce","reader_fragment":"p-213129-214861-5b3243aaacb69371","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-213129-214861-5b3243aaacb69371","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-77b5f3d5d7e27bb2ab67","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":214250,"character_end":214269,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-213129-214861-5b3243aaacb69371","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-213129-214861-5b3243aaacb69371","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":214080,"character_end":214499,"quote":" (5) and after recording reasons in writing, shall either — \r\n \r\n                                           \r\n523 Section 37A and 37B substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 82   \r\n \r\n(i) approve initiation of investigation, or \r\n \r\n(ii) require the officer of Inland Revenue to submit such \r\nfurther information or documents as he may direct for his \r\ndecision; or \r\n \r\n(iii) close the inquiry by","quote_sha256":"9bf4d08f8ff53d31c768d42844e39ac68b01157e4c6abbd619c7a7a2944ce7f6","reader_fragment":"p-213129-214861-5b3243aaacb69371","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-213129-214861-5b3243aaacb69371","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-69f85ec420b729fe3d22","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":216078,"character_end":216097,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-214861-216614-360bad4991745c4b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-214861-216614-360bad4991745c4b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":215908,"character_end":216327,"quote":"\n \r\n(i) the accused is intentionally or willfully not \r\njoining the investigation after three duly served \r\nnotices; \r\n \r\n(ii) the accused attempting to abscond; or \r\n \r\nSales Tax Act, 1990 \r\n \r\n 83   \r\n \r\n(iii) there are sufficient grounds that the accused \r\nwould temper with the evidence. \r\n(10) Where the person suspected of tax fraud or any offence warranting \r\nprosecution under this Act is a company, every direc","quote_sha256":"a4091fe715c04246f7d88df14a4a8d64f53fa130f033925e4335a85408f8bebb","reader_fragment":"p-214861-216614-360bad4991745c4b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-214861-216614-360bad4991745c4b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b4ae74adb3783f939f9c","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":218716,"character_end":218735,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-218399-220187-7b543df20b739430","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-218399-220187-7b543df20b739430","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":218546,"character_end":218965,"quote":"ccordingly. \r\n \r\n(2) Notwithstanding anything contained in the sub -section (1), any \r\nperson arrested under this Act shall be produced before the Special Judge or, if \r\nSales Tax Act, 1990 \r\n \r\n 84   \r\n \r\nthere is no Special Judge within a reasonable distance, to the nearest Judicial \r\nMagistrate, within twenty-four hours of such arrest, excluding the time necessary \r\nfor the journey from the place of arrest to the","quote_sha256":"b8730d0487ef12fbb730bd035ae23a42855d214fe930ceaba2398b38491c1f6f","reader_fragment":"p-218399-220187-7b543df20b739430","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-218399-220187-7b543df20b739430","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-00a6195291c2bc8040ed","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":221715,"character_end":221734,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-220187-221987-7b4b14bdccf014ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-220187-221987-7b4b14bdccf014ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":221545,"character_end":221964,"quote":"stody. \r\n \r\n(7) While holding an investigation under sub-section (6), an officer of \r\nInland Revenue shall exercise the same powers as are exercisable by an officer in \r\nSales Tax Act, 1990 \r\n \r\n 85   \r\n \r\ncharge of a police station under the Code of Criminal Procedure, 1898 (Act V of \r\n1898), but such officer shall exercise such powers subject to the foregoing \r\nprovisions of this section while holding an investiga","quote_sha256":"df77199b8a5e0a1a78afe7aeefeaac329b58fc5a694433950b73dedd7ca5fb9d","reader_fragment":"p-220187-221987-7b4b14bdccf014ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-220187-221987-7b4b14bdccf014ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bd0483e0fc0bf55eba68","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":224547,"character_end":224566,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-223728-225523-84e4111c1abc77bd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-223728-225523-84e4111c1abc77bd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":224377,"character_end":224796,"quote":"rcise the powers and perform the functions of an officer of Inland Revenue \r\nunder this section, subject to such conditions, if any, that it may deem fit to impose. \r\n \r\nSales Tax Act, 1990 \r\n \r\n 86   \r\n \r\n 524[37C. Special Judges.– (1) The Federal Government may by notification \r\nin the official Gazette, appoint as many Special Judges as it considers necessary \r\nand, where it appoints more than one Special Judge, i","quote_sha256":"6037247ee89cd565f5fb68fb4d57465a83d41095e3a049a112882ced2cfba53f","reader_fragment":"p-223728-225523-84e4111c1abc77bd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-223728-225523-84e4111c1abc77bd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6802015d5d106da4fd85","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":227026,"character_end":227043,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-225523-227254-1f28155b32e21fc2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-225523-227254-1f28155b32e21fc2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":226856,"character_end":227273,"quote":"nst in accordance with law. \r\n \r\n                                           \r\n524 Section 37C inserted by Finance Ac, 2010 earlier a different section 37C was omitted by Finance Act, 2005 which was inserted by Finance Act, 1997. \r\n525 Section 37D to 371 inserted by Finance Act, 2010. \r\nSales Tax Act, 1990 \r\n \r\n 87   \r\n \r\n (5) A special Judge or a Magistrate or an officer holding inquiry under \r\nsub-section (3) may","quote_sha256":"002be35b9a16852f26c4a89013d39166e6a20c52dcf255fb773d6af9fe6a7172","reader_fragment":"p-225523-227254-1f28155b32e21fc2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-225523-227254-1f28155b32e21fc2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4896081aa69943173201","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":227066,"character_end":227083,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-225523-227254-1f28155b32e21fc2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-225523-227254-1f28155b32e21fc2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":226896,"character_end":227313,"quote":"                                    \r\n524 Section 37C inserted by Finance Ac, 2010 earlier a different section 37C was omitted by Finance Act, 2005 which was inserted by Finance Act, 1997. \r\n525 Section 37D to 371 inserted by Finance Act, 2010. \r\nSales Tax Act, 1990 \r\n \r\n 87   \r\n \r\n (5) A special Judge or a Magistrate or an officer holding inquiry under \r\nsub-section (3) may hold such inquiry, as early as possible","quote_sha256":"d1480212a148aeb6a7ca8aafee62044ccdd9bd759f16c6f6de887daf58bc3b11","reader_fragment":"p-225523-227254-1f28155b32e21fc2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-225523-227254-1f28155b32e21fc2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b71000ab0201b2ac5bd0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":227122,"character_end":227139,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-225523-227254-1f28155b32e21fc2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-225523-227254-1f28155b32e21fc2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":226952,"character_end":227369,"quote":"serted by Finance Ac, 2010 earlier a different section 37C was omitted by Finance Act, 2005 which was inserted by Finance Act, 1997. \r\n525 Section 37D to 371 inserted by Finance Act, 2010. \r\nSales Tax Act, 1990 \r\n \r\n 87   \r\n \r\n (5) A special Judge or a Magistrate or an officer holding inquiry under \r\nsub-section (3) may hold such inquiry, as early as possible, in accordance with the \r\nprovision of section 202 of t","quote_sha256":"7efa8dab6b3573aa31d5c24bafc4db40da592778799eeb287c7bd3dd87c92698","reader_fragment":"p-225523-227254-1f28155b32e21fc2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-225523-227254-1f28155b32e21fc2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-41f78893fd81dc96669f","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":227143,"character_end":227162,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-225523-227254-1f28155b32e21fc2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-225523-227254-1f28155b32e21fc2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":226973,"character_end":227392,"quote":" 2010 earlier a different section 37C was omitted by Finance Act, 2005 which was inserted by Finance Act, 1997. \r\n525 Section 37D to 371 inserted by Finance Act, 2010. \r\nSales Tax Act, 1990 \r\n \r\n 87   \r\n \r\n (5) A special Judge or a Magistrate or an officer holding inquiry under \r\nsub-section (3) may hold such inquiry, as early as possible, in accordance with the \r\nprovision of section 202 of the Code of Criminal Pro","quote_sha256":"8463dc9182ba52910942053f42f283284c2ca37832c5fe41dd8675715e3f7811","reader_fragment":"p-225523-227254-1f28155b32e21fc2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-225523-227254-1f28155b32e21fc2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-276c1275f103ff075e94","source":"pk-code-9214c4c9c1cfd408","title":"Federal Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":229713,"character_end":229742,"quote":"Federal \r\nSales Tax Act, 1990","quote_sha256":"eb095b12de9402724277ffe0dfe943b6a191fe3324d77a6fcfefb269bda4ced5","reader_fragment":"p-229051-230813-a06472654e558367","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-229051-230813-a06472654e558367","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":229543,"character_end":229972,"quote":"of any case \r\nfrom the court of one Special Judge to the Court of another Special Judge for \r\ndisposal, whenever it appears to the High Court or, as the case may be, the Federal \r\nSales Tax Act, 1990 \r\n \r\n 88   \r\n \r\nGovernment, that such transfer m ay promote the ends of justice or tend to the \r\ngeneral convenience of the parties or witnesses. \r\n \r\n (2) In respect of a case transferred to a Special Judge under sub -section \r\n","quote_sha256":"52d72fc80048901d0e56ae436a2ccb8b76d184d9417684ba33f393e9cd73f19e","reader_fragment":"p-229051-230813-a06472654e558367","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-229051-230813-a06472654e558367","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d80f32944528e40629a5","source":"pk-code-9214c4c9c1cfd408","title":"Substituted by Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":232606,"character_end":232638,"quote":"Substituted by Finance Act, 1996","quote_sha256":"b202cde337266c981f45b56aa9ede7ab1cd65e39f6b6012064149e5cf4155136","reader_fragment":"p-232591-234346-8857148e01cc0ab5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-232591-234346-8857148e01cc0ab5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":232436,"character_end":232868,"quote":"iginal or copies thereof in such form \r\nas the authorised officer may deem fit against a signed receipt. \r\n \r\n                                           \r\n526 Section 38 Substituted by Finance Act, 1996. \r\n527 Words inserted by Finance Act, 2010 w.e.f. June 5, 2010.  \r\n528 The words “or the Collector” were omitted by Finance Act, 2009. \r\n529 Words inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 89   \r\n \r\n (2) The regi","quote_sha256":"6c1b199a0a83c3a9f8925b730832fb5d35fcb7667302ba2d7076ef3b28aab146","reader_fragment":"p-230813-232591-c25ade3cc2739025","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-230813-232591-c25ade3cc2739025","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bb61d5b1665bc3085e0e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":232664,"character_end":232681,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-232591-234346-8857148e01cc0ab5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-232591-234346-8857148e01cc0ab5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":232494,"character_end":232911,"quote":"officer may deem fit against a signed receipt. \r\n \r\n                                           \r\n526 Section 38 Substituted by Finance Act, 1996. \r\n527 Words inserted by Finance Act, 2010 w.e.f. June 5, 2010.  \r\n528 The words “or the Collector” were omitted by Finance Act, 2009. \r\n529 Words inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 89   \r\n \r\n (2) The registered person, his agent or any other perso","quote_sha256":"3ff5474c424c63c9c8785cbe461e2ecaf22c6d0686b7c5edc7d89a4bcd447a9c","reader_fragment":"p-230813-232591-c25ade3cc2739025","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-230813-232591-c25ade3cc2739025","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-412e5e22d5a700e16f37","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":232755,"character_end":232772,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-232591-234346-8857148e01cc0ab5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-232591-234346-8857148e01cc0ab5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":232585,"character_end":233002,"quote":"    \r\n526 Section 38 Substituted by Finance Act, 1996. \r\n527 Words inserted by Finance Act, 2010 w.e.f. June 5, 2010.  \r\n528 The words “or the Collector” were omitted by Finance Act, 2009. \r\n529 Words inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 89   \r\n \r\n (2) The registered person, his agent or any other person specified in sub-\r\nsection (1) shall be bound to answer any question or furnish s uch inf","quote_sha256":"cc5f5e92d808e8d54f1ab25ac937d1ed9af31673e496cc915d65de0859ade248","reader_fragment":"p-230813-232591-c25ade3cc2739025","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-230813-232591-c25ade3cc2739025","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f7f5df297df795a1dca3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":232798,"character_end":232815,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-232591-234346-8857148e01cc0ab5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-232591-234346-8857148e01cc0ab5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":232628,"character_end":233045,"quote":" Act, 1996. \r\n527 Words inserted by Finance Act, 2010 w.e.f. June 5, 2010.  \r\n528 The words “or the Collector” were omitted by Finance Act, 2009. \r\n529 Words inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 89   \r\n \r\n (2) The registered person, his agent or any other person specified in sub-\r\nsection (1) shall be bound to answer any question or furnish s uch information or \r\nexplanation as may be asked b","quote_sha256":"bc978b81b749ff1c13fac97f8b483c576c921f78439fce927054068ad1f7b038","reader_fragment":"p-232591-234346-8857148e01cc0ab5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-232591-234346-8857148e01cc0ab5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b697d8cbe92fe123ef34","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":232819,"character_end":232838,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-232591-234346-8857148e01cc0ab5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-232591-234346-8857148e01cc0ab5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":232649,"character_end":233068,"quote":"ds inserted by Finance Act, 2010 w.e.f. June 5, 2010.  \r\n528 The words “or the Collector” were omitted by Finance Act, 2009. \r\n529 Words inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 89   \r\n \r\n (2) The registered person, his agent or any other person specified in sub-\r\nsection (1) shall be bound to answer any question or furnish s uch information or \r\nexplanation as may be asked by the authorised office","quote_sha256":"692e998dea327fd358e951efd96fd5597558a8b05398ca88b2a302aad9eededd","reader_fragment":"p-232591-234346-8857148e01cc0ab5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-232591-234346-8857148e01cc0ab5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fbfcc5c65bf6cb0319cb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":234847,"character_end":234864,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":234677,"character_end":235094,"quote":"land Revenue]  to take extracts from or  \r\ncopies of such documents or records; and \r\n \r\n                                           \r\n530 New sub-section (4) inserted by Finance Act, 2020. \r\n531 Section 38A inserted by Finance Act, 2004. \r\n532 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendmen t) Ordinance, 2010, \r\npromulgated as Ordinance No. XXI","quote_sha256":"117c19f450a09b63003f89b08b03ce7ee34d21b2688612e9b81e5247695ab380","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d18a794368accb2c8b32","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":234896,"character_end":234913,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":234726,"character_end":235143,"quote":" of such documents or records; and \r\n \r\n                                           \r\n530 New sub-section (4) inserted by Finance Act, 2020. \r\n531 Section 38A inserted by Finance Act, 2004. \r\n532 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendmen t) Ordinance, 2010, \r\npromulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in t","quote_sha256":"1b03ba91cc4e9e93295871ff0d98faa490d7af72dd4ce899f83ce4e4b39905b3","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9e01de2eef71075671bd","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":234921,"character_end":234969,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":234751,"character_end":235199,"quote":"ords; and \r\n \r\n                                           \r\n530 New sub-section (4) inserted by Finance Act, 2020. \r\n531 Section 38A inserted by Finance Act, 2004. \r\n532 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendmen t) Ordinance, 2010, \r\npromulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229","quote_sha256":"d483c47e0f43ed2dbe7cefc7d62ae0784b568f426064567fb16cc53370f6e29e","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9b6a421b5e17ef1b02f3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235245,"character_end":235262,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235075,"character_end":235492,"quote":"s Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to \r\n259. \r\n533 Substituted for full stop by Finance Act, 2007 \r\n534 Proviso inserted by Finance Act, 2007. \r\n535 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n536 Section 38B inserted by Finance Act, 2006. \r\n537 Substituted for “a Deputy” by Finance Act, 2011 \r\n538 ","quote_sha256":"ed0f078575a3f3ab04e30a60e2397baf55b5401b905e100cf833cf310d619201","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9853db2beed24bcbb4f8","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235289,"character_end":235306,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235119,"character_end":235536,"quote":"28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to \r\n259. \r\n533 Substituted for full stop by Finance Act, 2007 \r\n534 Proviso inserted by Finance Act, 2007. \r\n535 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n536 Section 38B inserted by Finance Act, 2006. \r\n537 Substituted for “a Deputy” by Finance Act, 2011 \r\n538 Substituted for “Collector of Sales Tax” by ","quote_sha256":"e1ee59b1979959e994bb6109f680798626a7e1574f685ffd6bf8c8c8a3d94d38","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b03ba1ea2cb1f437f0b6","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235314,"character_end":235362,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235144,"character_end":235592,"quote":"e Gazette of Pakistan Extraordinary Part I at pages 229 to \r\n259. \r\n533 Substituted for full stop by Finance Act, 2007 \r\n534 Proviso inserted by Finance Act, 2007. \r\n535 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n536 Section 38B inserted by Finance Act, 2006. \r\n537 Substituted for “a Deputy” by Finance Act, 2011 \r\n538 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n539 Substituted ","quote_sha256":"bd39cdaf160403291f419a3e1dd3b7f0571518bfb71bd19f23c38afc68ba892a","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-759b45f4d321862b4958","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235413,"character_end":235430,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235243,"character_end":235660,"quote":"y Finance Act, 2007 \r\n534 Proviso inserted by Finance Act, 2007. \r\n535 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n536 Section 38B inserted by Finance Act, 2006. \r\n537 Substituted for “a Deputy” by Finance Act, 2011 \r\n538 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n539 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same a","quote_sha256":"9d60e8ac9339811bbfdd5bae204ae418464b579f5ac189ab3fc5a39eb8653074","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e14df321c33a72f71ea4","source":"pk-code-9214c4c9c1cfd408","title":"Deputy” by Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235457,"character_end":235485,"quote":"Deputy” by Finance Act, 2011","quote_sha256":"80d83f2d674ec160ef769e08b2d26c1cdaf31a23e62b2567960238585cf380b9","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235287,"character_end":235715,"quote":"y Finance Act, 2007. \r\n535 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n536 Section 38B inserted by Finance Act, 2006. \r\n537 Substituted for “a Deputy” by Finance Act, 2011 \r\n538 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n539 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordinanc e, 20","quote_sha256":"a8f2e513ab4fac8038f39154cc1f4a1d2bed3c2638d68d218df251ea98dd9ac4","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3dae1ae29a28e22581b8","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector of Sales Tax” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235492,"character_end":235553,"quote":"Substituted for “Collector of Sales Tax” by Finance Act, 2010","quote_sha256":"4d92dcafc722b8558af89d9b8189eb4d2b0fe3df94e7ffcda2e0eaff74ccb763","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235322,"character_end":235783,"quote":"ted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n536 Section 38B inserted by Finance Act, 2006. \r\n537 Substituted for “a Deputy” by Finance Act, 2011 \r\n538 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n539 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordinanc e, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 20","quote_sha256":"6cb617cba5467490bfabe3b006f6f9db172b5d8d8a9cfd53cbc376cbe41ed506","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-803a508b8140e6d2d904","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Sales Tax” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235580,"character_end":235628,"quote":"Substituted for “Sales Tax” by Finance Act, 2010","quote_sha256":"31457131f4b42db10c8f507040f9cd87fedfc47da2df1dff5eb93bb2e2c611cf","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235410,"character_end":235858,"quote":"by Finance Act, 2006. \r\n537 Substituted for “a Deputy” by Finance Act, 2011 \r\n538 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n539 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance (Amendment) Ordinanc e, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extra Ordinary Part I at pages 23 ","quote_sha256":"ffeda707b3ec8891b985172c4be859686565e8f1d11579cb25de86a8e3dd24b8","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c162256ddb325e5add1f","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Sales Tax” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":236092,"character_end":236140,"quote":"Substituted for “Sales Tax” by Finance Act, 2010","quote_sha256":"31457131f4b42db10c8f507040f9cd87fedfc47da2df1dff5eb93bb2e2c611cf","reader_fragment":"p-236088-237813-c4f402a3a0aae8af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-236088-237813-c4f402a3a0aae8af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235922,"character_end":236370,"quote":"Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009 \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n540 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\nSales Tax Act, 1990 \r\n \r\n 90   \r\n \r\n (c)  appear before the officer of 541[Inland Revenue]  and answer any \r\nquestion put to him concerning the documents and records relating \r\nto the audit or inquiry or inv","quote_sha256":"394b52b15611ceda9b1b63104c0dece517deb1fdde25bbed929c2ee3a5bfe3c9","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5a2cca9fa2e9251039f2","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":236163,"character_end":236182,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-236088-237813-c4f402a3a0aae8af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-236088-237813-c4f402a3a0aae8af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":235993,"character_end":236412,"quote":"er 28, 2009 \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n540 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\nSales Tax Act, 1990 \r\n \r\n 90   \r\n \r\n (c)  appear before the officer of 541[Inland Revenue]  and answer any \r\nquestion put to him concerning the documents and records relating \r\nto the audit or inquiry or investigation referred to in clause (a) above","quote_sha256":"dd25e25ab75768e3af27f665f98008a9bc30290d4ed8bf7eac14cb8e5062d253","reader_fragment":"p-234346-236088-d0604f529d204988","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-234346-236088-d0604f529d204988","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b399057d0b46615ac43c","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Sales Tax” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238577,"character_end":238625,"quote":"Substituted for “Sales Tax” by Finance Act, 2010","quote_sha256":"31457131f4b42db10c8f507040f9cd87fedfc47da2df1dff5eb93bb2e2c611cf","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238407,"character_end":238855,"quote":"be \r\ncarried out in accordance with the relevant provisions of the Code of Criminal \r\nProcedure, 1898 (V of 1898).] \r\n \r\n                                           \r\n541 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n542 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n543 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n544 Substituted for “Sales Tax” by Finance Act, 2010 w.e.","quote_sha256":"a13b9127329c5ed3367f249565928ebd502e85b0a4c979cdf2faa8912703477d","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f7e3a25a7b5a287bdf77","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Sales Tax” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238652,"character_end":238700,"quote":"Substituted for “Sales Tax” by Finance Act, 2010","quote_sha256":"31457131f4b42db10c8f507040f9cd87fedfc47da2df1dff5eb93bb2e2c611cf","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238482,"character_end":238930,"quote":"Criminal \r\nProcedure, 1898 (V of 1898).] \r\n \r\n                                           \r\n541 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n542 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n543 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n544 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n545 Sub-section (5) inserted by Finance Act, 2025. \r\n546 ","quote_sha256":"b627c386838a701810f52bcb928c49be0bfc44080159e2607bccbdba8bb5ae06","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6d022ff12a819a441909","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Sales Tax” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238727,"character_end":238775,"quote":"Substituted for “Sales Tax” by Finance Act, 2010","quote_sha256":"31457131f4b42db10c8f507040f9cd87fedfc47da2df1dff5eb93bb2e2c611cf","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238557,"character_end":239005,"quote":"              \r\n541 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n542 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n543 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n544 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n545 Sub-section (5) inserted by Finance Act, 2025. \r\n546 Section 39 omitted by Finance act, 1996. \r\n547 Section 40 substituted by Fi","quote_sha256":"b441cd457c96447c2bd8e26fbf8f467ea6add9a3f96315b4942950d436f9c5e0","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-df66e57ed0ced760adf1","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Sales Tax” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238802,"character_end":238850,"quote":"Substituted for “Sales Tax” by Finance Act, 2010","quote_sha256":"31457131f4b42db10c8f507040f9cd87fedfc47da2df1dff5eb93bb2e2c611cf","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238632,"character_end":239080,"quote":" June 5, 2010 \r\n542 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n543 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n544 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n545 Sub-section (5) inserted by Finance Act, 2025. \r\n546 Section 39 omitted by Finance act, 1996. \r\n547 Section 40 substituted by Finance Act, 2004. \r\n548 Substituted for “Sales Tax” by Finance Act, 2010 w.e","quote_sha256":"a323a38d7a7ccf7e7e298033cfd678e2744a5fc5f543a527609e750b6c0ec1cb","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d9901e5b46187c406e36","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238905,"character_end":238922,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238735,"character_end":239152,"quote":"ted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n544 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n545 Sub-section (5) inserted by Finance Act, 2025. \r\n546 Section 39 omitted by Finance act, 1996. \r\n547 Section 40 substituted by Finance Act, 2004. \r\n548 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010  \r\n549 The word and comma, inserted by the Finance Act,","quote_sha256":"1bc8bf72ce21480f7bafb91105722d4e42de477f271539827cf9771d02b43ebc","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c11fbefc4e4eb6c9e0cb","source":"pk-code-9214c4c9c1cfd408","title":"Finance act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238952,"character_end":238969,"quote":"Finance act, 1996","quote_sha256":"e54b37d22867e167ad39d742a44061e270fa9dd0a5cc61c8d410c0ba8c80eeb6","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238782,"character_end":239199,"quote":" June 5, 2010 \r\n544 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n545 Sub-section (5) inserted by Finance Act, 2025. \r\n546 Section 39 omitted by Finance act, 1996. \r\n547 Section 40 substituted by Finance Act, 2004. \r\n548 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010  \r\n549 The word and comma, inserted by the Finance Act, 2005 \r\nSales Tax Act, 1990 \r\n \r\n 91   \r\n \r\n 55","quote_sha256":"6efa448e9145fc1d94bd646a282bea1b862198a989ad242150d9f316354c3f37","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0d68086676215e275ea6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":239003,"character_end":239020,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238833,"character_end":239250,"quote":"Finance Act, 2010 w.e.f. June 5, 2010 \r\n545 Sub-section (5) inserted by Finance Act, 2025. \r\n546 Section 39 omitted by Finance act, 1996. \r\n547 Section 40 substituted by Finance Act, 2004. \r\n548 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010  \r\n549 The word and comma, inserted by the Finance Act, 2005 \r\nSales Tax Act, 1990 \r\n \r\n 91   \r\n \r\n 550[40A. ***] \r\n \r\n 551[40B. Posting of 6[Inland Reve","quote_sha256":"a1afb156b32184afb5b98dc33688061c58018994ac7433cf36434740ec97c7ff","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cb38d0208fe268ef5003","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Sales Tax” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":239028,"character_end":239076,"quote":"Substituted for “Sales Tax” by Finance Act, 2010","quote_sha256":"31457131f4b42db10c8f507040f9cd87fedfc47da2df1dff5eb93bb2e2c611cf","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238858,"character_end":239306,"quote":"June 5, 2010 \r\n545 Sub-section (5) inserted by Finance Act, 2025. \r\n546 Section 39 omitted by Finance act, 1996. \r\n547 Section 40 substituted by Finance Act, 2004. \r\n548 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010  \r\n549 The word and comma, inserted by the Finance Act, 2005 \r\nSales Tax Act, 1990 \r\n \r\n 91   \r\n \r\n 550[40A. ***] \r\n \r\n 551[40B. Posting of 6[Inland Revenue] Officer.– Subject to such conditions \r\nand restrict","quote_sha256":"79e26b752a570ff2803416b591e612f5bdfa75a442edb089b7b2e50623981534","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7b570b61e60eda625309","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":239140,"character_end":239157,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238970,"character_end":239387,"quote":" \r\n547 Section 40 substituted by Finance Act, 2004. \r\n548 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010  \r\n549 The word and comma, inserted by the Finance Act, 2005 \r\nSales Tax Act, 1990 \r\n \r\n 91   \r\n \r\n 550[40A. ***] \r\n \r\n 551[40B. Posting of 6[Inland Revenue] Officer.– Subject to such conditions \r\nand restrictions, as deemed fit to impose, the 552[Board],  553[omitted..] may post \r\nOfficer","quote_sha256":"a703dd85ef0c0a8681fe22cfb8c2f3946999b177e4f4f485d54da5c04342e4cc","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9cbd7647a1664d0c00d1","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":239160,"character_end":239179,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":238990,"character_end":239409,"quote":"bstituted by Finance Act, 2004. \r\n548 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010  \r\n549 The word and comma, inserted by the Finance Act, 2005 \r\nSales Tax Act, 1990 \r\n \r\n 91   \r\n \r\n 550[40A. ***] \r\n \r\n 551[40B. Posting of 6[Inland Revenue] Officer.– Subject to such conditions \r\nand restrictions, as deemed fit to impose, the 552[Board],  553[omitted..] may post \r\nOfficer of 6[Inland Revenue] ","quote_sha256":"10a507d6824abc9aab2666a5d8f3d1a988c62886bb2762d1d48cbd7790ba5bb2","reader_fragment":"p-237813-239570-1207e9488cfbcbe8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-237813-239570-1207e9488cfbcbe8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ed13c829bc2d6744cb5c","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":240986,"character_end":241003,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":240816,"character_end":241233,"quote":"id registered person.] \r\n \r\n 561[(4)  Notwithstanding anything contained in this Act or any other law \r\nfor the time being in force, the provisions of section 83C of the Customs Act, 1969 \r\n(IV of 1969) shall mutatis mutandis apply.; and \r\n \r\n(5)  562[Omitted]  \r\n \r\n563[40D. Provisions relating to goods supplied from tax-exempt areas.-(1) \r\nThe conveyance carrying goods supplied from the tax exempt areas, shall be","quote_sha256":"b012f4cae41cde05a1d8f3eacc9707670965a2a30ae13882c5d71ee664d0b757","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-caecb66205b0569573c3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241409,"character_end":241426,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241239,"character_end":241656,"quote":"ompanied by such documents in respect of the goods carried as may be \r\nprescribed under rules.  \r\n                                           \r\n550 Section 40A omitted by Finance Act, 2006. \r\n551 Section 40B inserted by Finance Act, 2003. \r\n552 Substituted for “Central Board of revenue” by Finance Act, 2007 \r\n553 Words “or Chief Commissioner” omitted by Finance Act, 2018. \r\n554 Colon omitted and full stop inserted ","quote_sha256":"9963e493a9beffe1b1ebed543dee82b00b67ae10d77d72e6556b2da3184cf01c","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0f835dc6b9ea3a01611a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241458,"character_end":241475,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241288,"character_end":241705,"quote":"s carried as may be \r\nprescribed under rules.  \r\n                                           \r\n550 Section 40A omitted by Finance Act, 2006. \r\n551 Section 40B inserted by Finance Act, 2003. \r\n552 Substituted for “Central Board of revenue” by Finance Act, 2007 \r\n553 Words “or Chief Commissioner” omitted by Finance Act, 2018. \r\n554 Colon omitted and full stop inserted by Finance Act, 2018. \r\n555 Proviso and explanati","quote_sha256":"c6c60c3d24fe1f94f18cec97c593cffab1a902254a8c7b58c9dc620e822c12de","reader_fragment":"p-239570-241337-b9f2f6127df0147b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-239570-241337-b9f2f6127df0147b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-83571844e154f9f91246","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241529,"character_end":241546,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241359,"character_end":241776,"quote":"                     \r\n550 Section 40A omitted by Finance Act, 2006. \r\n551 Section 40B inserted by Finance Act, 2003. \r\n552 Substituted for “Central Board of revenue” by Finance Act, 2007 \r\n553 Words “or Chief Commissioner” omitted by Finance Act, 2018. \r\n554 Colon omitted and full stop inserted by Finance Act, 2018. \r\n555 Proviso and explanation omitted by Finance Act, 2018. \r\n556 Section 40C inserted by Finance ","quote_sha256":"9aaec3897f89604ae7263d100fabe7f428e76a352793a37ff521dc41183386a6","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9d8b955d683f80cd26f6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241594,"character_end":241611,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241424,"character_end":241841,"quote":"06. \r\n551 Section 40B inserted by Finance Act, 2003. \r\n552 Substituted for “Central Board of revenue” by Finance Act, 2007 \r\n553 Words “or Chief Commissioner” omitted by Finance Act, 2018. \r\n554 Colon omitted and full stop inserted by Finance Act, 2018. \r\n555 Proviso and explanation omitted by Finance Act, 2018. \r\n556 Section 40C inserted by Finance Act, 2013. \r\n557 Word and comma inserted by Finance Act, 2015 \r\n5","quote_sha256":"adbff744c6ddd0b4f25e71fe90326ee3113fb943d2eb487090eab6c30be5b2c5","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0a230d8d41e5bb27c247","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241659,"character_end":241676,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241489,"character_end":241906,"quote":"tuted for “Central Board of revenue” by Finance Act, 2007 \r\n553 Words “or Chief Commissioner” omitted by Finance Act, 2018. \r\n554 Colon omitted and full stop inserted by Finance Act, 2018. \r\n555 Proviso and explanation omitted by Finance Act, 2018. \r\n556 Section 40C inserted by Finance Act, 2013. \r\n557 Word and comma inserted by Finance Act, 2015 \r\n558 After the expression “bar codes,”, the expression “production ","quote_sha256":"b4277965d9d033f4d9c6dca71fa38ba2825db108c0c852b54205fa919b37f6b4","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-411e2aa11e53eb8f29cf","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241719,"character_end":241736,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241549,"character_end":241966,"quote":"553 Words “or Chief Commissioner” omitted by Finance Act, 2018. \r\n554 Colon omitted and full stop inserted by Finance Act, 2018. \r\n555 Proviso and explanation omitted by Finance Act, 2018. \r\n556 Section 40C inserted by Finance Act, 2013. \r\n557 Word and comma inserted by Finance Act, 2015 \r\n558 After the expression “bar codes,”, the expression “production monitoring, video analytics,” inserted by Finance Act, 2025.","quote_sha256":"7e7b0df1add3a3d2e9f847133f48dbf0a9e526d44c2f9a1388161619abc53e70","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c13a1feaca65e6da9ae3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241768,"character_end":241785,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241598,"character_end":242015,"quote":"nce Act, 2018. \r\n554 Colon omitted and full stop inserted by Finance Act, 2018. \r\n555 Proviso and explanation omitted by Finance Act, 2018. \r\n556 Section 40C inserted by Finance Act, 2013. \r\n557 Word and comma inserted by Finance Act, 2015 \r\n558 After the expression “bar codes,”, the expression “production monitoring, video analytics,” inserted by Finance Act, 2025. \r\n559 Sub-section (3) added by Finance Act, 2015","quote_sha256":"d64652b8ad4967068060176575c32ab22ad9f76511fb033327308c163b5cb73a","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-455c656e74eba1727ad3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241820,"character_end":241837,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241650,"character_end":242067,"quote":"erted by Finance Act, 2018. \r\n555 Proviso and explanation omitted by Finance Act, 2018. \r\n556 Section 40C inserted by Finance Act, 2013. \r\n557 Word and comma inserted by Finance Act, 2015 \r\n558 After the expression “bar codes,”, the expression “production monitoring, video analytics,” inserted by Finance Act, 2025. \r\n559 Sub-section (3) added by Finance Act, 2015. \r\n560 After the expression “bar codes,”, the expre","quote_sha256":"8c5957a0ab132194adfe042db06b7ac51be3d3163e582733fc1eeaa1ba399631","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-880c7f07ed3f3a77cb12","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241948,"character_end":241965,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241778,"character_end":242195,"quote":"t, 2013. \r\n557 Word and comma inserted by Finance Act, 2015 \r\n558 After the expression “bar codes,”, the expression “production monitoring, video analytics,” inserted by Finance Act, 2025. \r\n559 Sub-section (3) added by Finance Act, 2015. \r\n560 After the expression “bar codes,”, the expression “monitoring equipment” inserted by Finance Act, 2025. \r\n561 Sub-sections (4) substituted by Finance Act, 2025. \r\n562 Sub-s","quote_sha256":"1a4fcbd8e796b20ed59432c2090fda271f4262680ed4f27831c922451d8c1317","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-29066ee5637fb73988ec","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241998,"character_end":242015,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241828,"character_end":242245,"quote":"Act, 2015 \r\n558 After the expression “bar codes,”, the expression “production monitoring, video analytics,” inserted by Finance Act, 2025. \r\n559 Sub-section (3) added by Finance Act, 2015. \r\n560 After the expression “bar codes,”, the expression “monitoring equipment” inserted by Finance Act, 2025. \r\n561 Sub-sections (4) substituted by Finance Act, 2025. \r\n562 Sub-sections (5) omitted by Finance Act, 2025. \r\n563 Ne","quote_sha256":"e65edbced9ae8d1dea998efd2151e01c3d8f99edea81a72091717f9423a162c1","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c6b6d05607b0cb894bb5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":242108,"character_end":242125,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241938,"character_end":242355,"quote":"serted by Finance Act, 2025. \r\n559 Sub-section (3) added by Finance Act, 2015. \r\n560 After the expression “bar codes,”, the expression “monitoring equipment” inserted by Finance Act, 2025. \r\n561 Sub-sections (4) substituted by Finance Act, 2025. \r\n562 Sub-sections (5) omitted by Finance Act, 2025. \r\n563 New Section “40D” inserted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\nSales Tax Act, 1990 \r\n \r\n ","quote_sha256":"19c668f242ef63449ad439465b3cecf62c9f27e167ad44abb608c8b171718fe2","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7e643d8b65a417738e67","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":242165,"character_end":242182,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":241995,"character_end":242412,"quote":"by Finance Act, 2015. \r\n560 After the expression “bar codes,”, the expression “monitoring equipment” inserted by Finance Act, 2025. \r\n561 Sub-sections (4) substituted by Finance Act, 2025. \r\n562 Sub-sections (5) omitted by Finance Act, 2025. \r\n563 New Section “40D” inserted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\nSales Tax Act, 1990 \r\n \r\n 92   \r\n \r\n \r\n (2) The Regional Tax Office having jurisdic","quote_sha256":"22858dad870b7edc23d6b0cd395036f308f17477ef3c098c1710b86a00808124","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c48af3b314de55fda4a0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":242218,"character_end":242235,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":242048,"character_end":242465,"quote":" codes,”, the expression “monitoring equipment” inserted by Finance Act, 2025. \r\n561 Sub-sections (4) substituted by Finance Act, 2025. \r\n562 Sub-sections (5) omitted by Finance Act, 2025. \r\n563 New Section “40D” inserted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\nSales Tax Act, 1990 \r\n \r\n 92   \r\n \r\n \r\n (2) The Regional Tax Office having jurisdiction may establish check -\r\nposts on the routes origi","quote_sha256":"093d7caf892dd76808a561ac14ca05cccee2a1cb8eab93e5b1c7abb4f30da550","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fa2afc939881f1f90aff","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":242329,"character_end":242348,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":242159,"character_end":242578,"quote":"ed by Finance Act, 2025. \r\n562 Sub-sections (5) omitted by Finance Act, 2025. \r\n563 New Section “40D” inserted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\nSales Tax Act, 1990 \r\n \r\n 92   \r\n \r\n \r\n (2) The Regional Tax Office having jurisdiction may establish check -\r\nposts on the routes originating from tax-exempt areas for the purpose of examining \r\nthe goods carried and the documents related thereto, ","quote_sha256":"fc9542328a2b3f619fde32729503ccd9d69660937eea421d07faffc6896446a4","reader_fragment":"p-241337-243124-84cc8117741128f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-241337-243124-84cc8117741128f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-95c6a559b43b96beb1b2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":244299,"character_end":244316,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":244129,"character_end":244546,"quote":"ion which may be \r\ntaken under this Act.]   \r\n \r\n     \r\n \r\n 566[41. *** \r\n \r\n 42. ***] \r\n \r\n \r\n \r\n                                           \r\n564 Expression inserted by Finance Act, 2021. \r\n565 New section 40E inserted by Finance Act, 2021.  \r\n566 Sections 41 and 42 omitted by Finance Act, 1996 \r\nSales Tax Act, 1990 \r\n \r\n 93   \r\n \r\nChapter-VIII \r\n \r\n567[APPEALS] \r\n \r\n 568[43.  *** \r\n \r\n 569[43A. Omitted] \r\n \r\n 44","quote_sha256":"e2875419dc41a494e8303d0cd6bcc16102e180289d66354fa85b9b4292ede2a8","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8c3f778f084e9a9e967f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":244352,"character_end":244369,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":244182,"character_end":244599,"quote":" \r\n \r\n 566[41. *** \r\n \r\n 42. ***] \r\n \r\n \r\n \r\n                                           \r\n564 Expression inserted by Finance Act, 2021. \r\n565 New section 40E inserted by Finance Act, 2021.  \r\n566 Sections 41 and 42 omitted by Finance Act, 1996 \r\nSales Tax Act, 1990 \r\n \r\n 93   \r\n \r\nChapter-VIII \r\n \r\n567[APPEALS] \r\n \r\n 568[43.  *** \r\n \r\n 569[43A. Omitted] \r\n \r\n 44. ***] \r\n \r\n 570[45. ***] \r\n \r\n 571[45A. Power of the","quote_sha256":"7ebaca8a17690cfa146b0b809ab8e6c4502e37a35e1e9ad4626c8c6d8ca93b18","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-85cdde2af3ef459db93d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":244408,"character_end":244425,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":244238,"character_end":244655,"quote":"                                \r\n564 Expression inserted by Finance Act, 2021. \r\n565 New section 40E inserted by Finance Act, 2021.  \r\n566 Sections 41 and 42 omitted by Finance Act, 1996 \r\nSales Tax Act, 1990 \r\n \r\n 93   \r\n \r\nChapter-VIII \r\n \r\n567[APPEALS] \r\n \r\n 568[43.  *** \r\n \r\n 569[43A. Omitted] \r\n \r\n 44. ***] \r\n \r\n 570[45. ***] \r\n \r\n 571[45A. Power of the Board 572[and 573[Commissioner]] to call for \r\nrecords.","quote_sha256":"a86ddaf398714ee8244b9a09a2b740be8502ed4476b11f11775178956cf8daf5","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-967c42b8ebb67c30ca5a","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":244428,"character_end":244447,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":244258,"character_end":244677,"quote":"            \r\n564 Expression inserted by Finance Act, 2021. \r\n565 New section 40E inserted by Finance Act, 2021.  \r\n566 Sections 41 and 42 omitted by Finance Act, 1996 \r\nSales Tax Act, 1990 \r\n \r\n 93   \r\n \r\nChapter-VIII \r\n \r\n567[APPEALS] \r\n \r\n 568[43.  *** \r\n \r\n 569[43A. Omitted] \r\n \r\n 44. ***] \r\n \r\n 570[45. ***] \r\n \r\n 571[45A. Power of the Board 572[and 573[Commissioner]] to call for \r\nrecords.-- (1) The Board may, ","quote_sha256":"fffa9c44c9c01e1128d2342e63d6d5abbf7af60264e3cb6bf338f3ea1e0e5dd8","reader_fragment":"p-243124-244899-c74909cef49015db","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-243124-244899-c74909cef49015db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6e1f6413d1d540e58f5c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246161,"character_end":246178,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":245991,"character_end":246408,"quote":"fit.]] \r\n                                           \r\n567 Heading  of chapter Adjudication  substituted for cases by finance act 1996 \r\n568 Sections 43 and 44 omitted by Finance Act, 1996 \r\n569 New section 43A added through Tax Laws (Amendment) Act, 2024. \r\n570 Section 43A omitted by Finance Act, 2025. \r\n571 Section 45A added by Finance Act, 1993. \r\n572 Substituted for “Collector and Collector (Adjudication)” by F","quote_sha256":"f3894b9638100cac199cef6579971b125d45c98ffcae34beff88e84f109d972a","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9a1556d14427a3d44311","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246276,"character_end":246293,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246106,"character_end":246523,"quote":"y finance act 1996 \r\n568 Sections 43 and 44 omitted by Finance Act, 1996 \r\n569 New section 43A added through Tax Laws (Amendment) Act, 2024. \r\n570 Section 43A omitted by Finance Act, 2025. \r\n571 Section 45A added by Finance Act, 1993. \r\n572 Substituted for “Collector and Collector (Adjudication)” by Finance Act, 2005. Earlier these were substituted for “and Collec tor” by Finance Act, \r\n2003. \r\n573 Substituted for","quote_sha256":"30a537c032eab3b8b7fb82854dc15e084d00c97d888daea083ae3c1619bb20d7","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fd6f068da15ac8b5ac65","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1993","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246322,"character_end":246339,"quote":"Finance Act, 1993","quote_sha256":"dd4af395fb1569b63da7a4d2e33d3510dcfd104153a42cfb2fa79361ef97c6c1","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246152,"character_end":246569,"quote":"itted by Finance Act, 1996 \r\n569 New section 43A added through Tax Laws (Amendment) Act, 2024. \r\n570 Section 43A omitted by Finance Act, 2025. \r\n571 Section 45A added by Finance Act, 1993. \r\n572 Substituted for “Collector and Collector (Adjudication)” by Finance Act, 2005. Earlier these were substituted for “and Collec tor” by Finance Act, \r\n2003. \r\n573 Substituted for “Collector” by Finance Act, 2010 w.e.f. June ","quote_sha256":"fe3c69358f447d51e6e94794319cfe372382c0141f172558acbbea6f0ac21236","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a779396d851fe8659426","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246407,"character_end":246424,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246237,"character_end":246654,"quote":"ct, 2024. \r\n570 Section 43A omitted by Finance Act, 2025. \r\n571 Section 45A added by Finance Act, 1993. \r\n572 Substituted for “Collector and Collector (Adjudication)” by Finance Act, 2005. Earlier these were substituted for “and Collec tor” by Finance Act, \r\n2003. \r\n573 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 05, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromu","quote_sha256":"c7d3e13ca38e2ecf51b841c4824ba914657ee79308c13bb8a031bf10ea067f76","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-182f231e1b908702b95c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246481,"character_end":246500,"quote":"Finance Act, \r\n2003","quote_sha256":"92fd359551298dc9a1f48d17f30a49bd5394c46fc1d0cf264a44b0f7d623a692","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246311,"character_end":246730,"quote":"A added by Finance Act, 1993. \r\n572 Substituted for “Collector and Collector (Adjudication)” by Finance Act, 2005. Earlier these were substituted for “and Collec tor” by Finance Act, \r\n2003. \r\n573 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 05, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. III of 2010, published in the Gazette of Pakistan Ex","quote_sha256":"4c444958e485a9e5ea231062865cb7824e9d296603a1b4a12903f83b9f27611c","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f9395972d3b06a8b42eb","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246508,"character_end":246556,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246338,"character_end":246786,"quote":"3. \r\n572 Substituted for “Collector and Collector (Adjudication)” by Finance Act, 2005. Earlier these were substituted for “and Collec tor” by Finance Act, \r\n2003. \r\n573 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 05, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. III of 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53 and thi s amendment","quote_sha256":"110fb9771d34cb0afa319e1520e8686dae85be2f75f590c2eba0168e8b0b4c62","reader_fragment":"p-244899-246649-ebf74c70f228ee52","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-244899-246649-ebf74c70f228ee52","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7d6450de1bbcf7ec9065","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247017,"character_end":247034,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246847,"character_end":247264,"quote":"ulgated as Ordinance No . XXII of 2009, dated October 28, 2009, published in the \r\nGazette of Pakistan Extra Ordinary Part I at pages 229 to 259. \r\n574 Words inserted by Finance Act, 2015. \r\n575 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n576 Substituted for “sub-section (1)” by Finance Act, 2008 \r\n577 Substituted for the figure “45” by Finance Ordinance, 2002 \r\n578 Substituted for “thre","quote_sha256":"f13da5f55e07afe3d2c8c8e848f16a1951882986a17f2a59d207134456e56d03","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b0657f2a172281b99f3e","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Sales Tax” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247042,"character_end":247090,"quote":"Substituted for “Sales Tax” by Finance Act, 2010","quote_sha256":"31457131f4b42db10c8f507040f9cd87fedfc47da2df1dff5eb93bb2e2c611cf","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246872,"character_end":247320,"quote":" XXII of 2009, dated October 28, 2009, published in the \r\nGazette of Pakistan Extra Ordinary Part I at pages 229 to 259. \r\n574 Words inserted by Finance Act, 2015. \r\n575 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n576 Substituted for “sub-section (1)” by Finance Act, 2008 \r\n577 Substituted for the figure “45” by Finance Ordinance, 2002 \r\n578 Substituted for “three” by Finance Ordinance, 2000 \r\n579 Sub-section (4) subs","quote_sha256":"5960772c8816e3cfe49f50d53437ac475b5c52da76436e065330845fee770d53","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-00a88560b7fd61114edb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247154,"character_end":247171,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":246984,"character_end":247401,"quote":" to 259. \r\n574 Words inserted by Finance Act, 2015. \r\n575 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n576 Substituted for “sub-section (1)” by Finance Act, 2008 \r\n577 Substituted for the figure “45” by Finance Ordinance, 2002 \r\n578 Substituted for “three” by Finance Ordinance, 2000 \r\n579 Sub-section (4) substituted by Finance Act, 2005 \r\n580 Substituted for the word “Collector” by Financ","quote_sha256":"358f9cae565c13032c788b1d7b961ef3273ce773617475ddb9714d99f7079c5e","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1c7d9aa243dc4159a050","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247213,"character_end":247236,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247043,"character_end":247466,"quote":"ubstituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n576 Substituted for “sub-section (1)” by Finance Act, 2008 \r\n577 Substituted for the figure “45” by Finance Ordinance, 2002 \r\n578 Substituted for “three” by Finance Ordinance, 2000 \r\n579 Sub-section (4) substituted by Finance Act, 2005 \r\n580 Substituted for the word “Collector” by Finance Act, 2010 \r\n581 Substituted for the words “Sales Tax” by Financ","quote_sha256":"f8b2e3b8ccd80760715f39c695558c85277f2b116184e3cdd7dc8c2731d89e7c","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fed93fc8b51f4eb997aa","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247270,"character_end":247293,"quote":"Finance Ordinance, 2000","quote_sha256":"11cfa5b968468e4f86e03067ac91b4c662f86b0df67bd6094be3c72dbb234515","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247100,"character_end":247523,"quote":"ne 5, 2010 \r\n576 Substituted for “sub-section (1)” by Finance Act, 2008 \r\n577 Substituted for the figure “45” by Finance Ordinance, 2002 \r\n578 Substituted for “three” by Finance Ordinance, 2000 \r\n579 Sub-section (4) substituted by Finance Act, 2005 \r\n580 Substituted for the word “Collector” by Finance Act, 2010 \r\n581 Substituted for the words “Sales Tax” by Finance, Act, 2010 \r\nSales Tax Act, 1990 \r\n \r\n 94   \r\n \r\n \r\n 58","quote_sha256":"4209f1b42c962739abb18d7e43208acc16b89a49877b0e1fa803b9354757f600","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f03f47b45feac3ec4ff4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247331,"character_end":247348,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247161,"character_end":247578,"quote":" Act, 2008 \r\n577 Substituted for the figure “45” by Finance Ordinance, 2002 \r\n578 Substituted for “three” by Finance Ordinance, 2000 \r\n579 Sub-section (4) substituted by Finance Act, 2005 \r\n580 Substituted for the word “Collector” by Finance Act, 2010 \r\n581 Substituted for the words “Sales Tax” by Finance, Act, 2010 \r\nSales Tax Act, 1990 \r\n \r\n 94   \r\n \r\n \r\n 582[45B. Appeals.– 583[(1)  Any person, other than an Sta","quote_sha256":"3c493c1c41a585dcf6e1d9fe012ce54f39d948f5890be97c4b0344949eea59fb","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5c6510247b99ed1c20c2","source":"pk-code-9214c4c9c1cfd408","title":"Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247381,"character_end":247412,"quote":"Collector” by Finance Act, 2010","quote_sha256":"d5635a6d1839fd9d2ae0faa95b54a389b6e2fc593cc5033d37d1f2caa6884dd1","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247211,"character_end":247642,"quote":"y Finance Ordinance, 2002 \r\n578 Substituted for “three” by Finance Ordinance, 2000 \r\n579 Sub-section (4) substituted by Finance Act, 2005 \r\n580 Substituted for the word “Collector” by Finance Act, 2010 \r\n581 Substituted for the words “Sales Tax” by Finance, Act, 2010 \r\nSales Tax Act, 1990 \r\n \r\n 94   \r\n \r\n \r\n 582[45B. Appeals.– 583[(1)  Any person, other than an State Owned \r\nEnterprises (SOE), aggrieved by any decision or order","quote_sha256":"6552f508833a85e0ce3ac1a64c0ccb723813789e6219e8ab1d7aa075e4f5b251","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-236a6941d6be54aba02e","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax” by Finance, Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247446,"character_end":247478,"quote":"Sales Tax” by Finance, Act, 2010","quote_sha256":"de1ef63f6f60665f82a702ba8bd9260ef5bd8c14253a44775fea3f83caa675f1","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247276,"character_end":247708,"quote":"e Ordinance, 2000 \r\n579 Sub-section (4) substituted by Finance Act, 2005 \r\n580 Substituted for the word “Collector” by Finance Act, 2010 \r\n581 Substituted for the words “Sales Tax” by Finance, Act, 2010 \r\nSales Tax Act, 1990 \r\n \r\n 94   \r\n \r\n \r\n 582[45B. Appeals.– 583[(1)  Any person, other than an State Owned \r\nEnterprises (SOE), aggrieved by any decision or order passed  under sections \r\n10,11A,11D, 11E, 11F ,21,33, 34 and 66 o","quote_sha256":"795fd25b1ace37ba74728964c48777b8aed914d90bad0b5bbd15ca783a07bd64","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dcbca88dcca9b5d39afd","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247481,"character_end":247500,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":247311,"character_end":247730,"quote":" (4) substituted by Finance Act, 2005 \r\n580 Substituted for the word “Collector” by Finance Act, 2010 \r\n581 Substituted for the words “Sales Tax” by Finance, Act, 2010 \r\nSales Tax Act, 1990 \r\n \r\n 94   \r\n \r\n \r\n 582[45B. Appeals.– 583[(1)  Any person, other than an State Owned \r\nEnterprises (SOE), aggrieved by any decision or order passed  under sections \r\n10,11A,11D, 11E, 11F ,21,33, 34 and 66 of this Act , by an off","quote_sha256":"c1a576099aa86c5b2292e8bd9e33a2fd5aa7e192ab775f118bd40e1e5705a566","reader_fragment":"p-246649-248423-df83d96f164fb6d0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-246649-248423-df83d96f164fb6d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1df0ee791f6e24a43cb3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":249275,"character_end":249298,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-248423-250145-96b18d18dade7f33","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-248423-250145-96b18d18dade7f33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":249105,"character_end":249528,"quote":"sand \r\nrupees; or \r\n     (ii) where the appellant is not a company, one \r\nthousand rupees.] \r\n \r\n                                           \r\n582 Section 45B inserted by Finance Ordinance, 2002 \r\n583 Section 45B substituted by Finance Act, 2025. \r\n584 New sub-sections (1A and 1B) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 95   \r\n \r\n585[586[(1C) Where in a particular case, the Commissioner (Appeals) is of","quote_sha256":"50795ed490911ec42099fd6f4985e6ba2313f995e7747fec84de65d537863c51","reader_fragment":"p-248423-250145-96b18d18dade7f33","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-248423-250145-96b18d18dade7f33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-46a62956e3d346725154","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":249332,"character_end":249349,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-248423-250145-96b18d18dade7f33","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-248423-250145-96b18d18dade7f33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":249162,"character_end":249579,"quote":"a company, one \r\nthousand rupees.] \r\n \r\n                                           \r\n582 Section 45B inserted by Finance Ordinance, 2002 \r\n583 Section 45B substituted by Finance Act, 2025. \r\n584 New sub-sections (1A and 1B) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 95   \r\n \r\n585[586[(1C) Where in a particular case, the Commissioner (Appeals) is of the \r\nopinion recovery of tax levied under this ac","quote_sha256":"1ccffdab10ed61def531d946d96b58d92e813a8de2227f5dfd9b91c22c9f5a31","reader_fragment":"p-248423-250145-96b18d18dade7f33","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-248423-250145-96b18d18dade7f33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-782b758ebfd864a78d8f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":249398,"character_end":249415,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-248423-250145-96b18d18dade7f33","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-248423-250145-96b18d18dade7f33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":249228,"character_end":249645,"quote":"                 \r\n582 Section 45B inserted by Finance Ordinance, 2002 \r\n583 Section 45B substituted by Finance Act, 2025. \r\n584 New sub-sections (1A and 1B) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 95   \r\n \r\n585[586[(1C) Where in a particular case, the Commissioner (Appeals) is of the \r\nopinion recovery of tax levied under this act, shall cause undue hardship to the \r\ntaxpayer, he, after affordi","quote_sha256":"8f1d025bf0bce9e2b27aae662f70fa61b1e3319a97745052c30914de2656ea3b","reader_fragment":"p-248423-250145-96b18d18dade7f33","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-248423-250145-96b18d18dade7f33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6d778b7b471bd5c9eca0","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":249419,"character_end":249438,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-248423-250145-96b18d18dade7f33","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-248423-250145-96b18d18dade7f33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":249249,"character_end":249668,"quote":"2 Section 45B inserted by Finance Ordinance, 2002 \r\n583 Section 45B substituted by Finance Act, 2025. \r\n584 New sub-sections (1A and 1B) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 95   \r\n \r\n585[586[(1C) Where in a particular case, the Commissioner (Appeals) is of the \r\nopinion recovery of tax levied under this act, shall cause undue hardship to the \r\ntaxpayer, he, after affording o pportunity of bein","quote_sha256":"d0c72c6c4b286cd8df6d7de97c3b929bf91e48ad204af46560ecf89c91196fd4","reader_fragment":"p-248423-250145-96b18d18dade7f33","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-248423-250145-96b18d18dade7f33","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-709385ba2cb03cf8d3c3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":251466,"character_end":251483,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-250145-251797-937ed491be15903f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-250145-251797-937ed491be15903f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":251296,"character_end":251713,"quote":"ng such material or evidence before the Officer \r\nInland Revenue.] \r\n \r\n                                           \r\n585 Existing sub-section (1A) re-numbered as (1C) by Finance Act, 2020. \r\n586Inserted through Finance Act, 2013 \r\n587 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Ame ndment) \r\nOrdinance, 2010,  promulgated as Ordinance no.","quote_sha256":"4cf938f7701f9dbd968b150c2c3dafccfd795e458a8bcad2300eac7a52f5a854","reader_fragment":"p-250145-251797-937ed491be15903f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-250145-251797-937ed491be15903f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4bf9fd26911cf90728df","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":251507,"character_end":251524,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-250145-251797-937ed491be15903f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-250145-251797-937ed491be15903f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":251337,"character_end":251754,"quote":"fficer \r\nInland Revenue.] \r\n \r\n                                           \r\n585 Existing sub-section (1A) re-numbered as (1C) by Finance Act, 2020. \r\n586Inserted through Finance Act, 2013 \r\n587 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Ame ndment) \r\nOrdinance, 2010,  promulgated as Ordinance no. III of 2010, the same amendment was made","quote_sha256":"234d856a21caa055d547d5266582ca4c6c20b280ed8f2c3185a8a127055a0b5d","reader_fragment":"p-250145-251797-937ed491be15903f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-250145-251797-937ed491be15903f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-62994f1fa1bcfd082fc1","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector of Sales Tax” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":251531,"character_end":251592,"quote":"Substituted for “Collector of Sales Tax” by Finance Act, 2010","quote_sha256":"4d92dcafc722b8558af89d9b8189eb4d2b0fe3df94e7ffcda2e0eaff74ccb763","reader_fragment":"p-250145-251797-937ed491be15903f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-250145-251797-937ed491be15903f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":251361,"character_end":251822,"quote":"] \r\n \r\n                                           \r\n585 Existing sub-section (1A) re-numbered as (1C) by Finance Act, 2020. \r\n586Inserted through Finance Act, 2013 \r\n587 Substituted for “Collector of Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Ame ndment) \r\nOrdinance, 2010,  promulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance ","quote_sha256":"ad4e2e25613b3d3ec595f0479e88c176cfa8249800a659e1ca33aac7ec5a2f25","reader_fragment":"p-250145-251797-937ed491be15903f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-250145-251797-937ed491be15903f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b71d576684d88d3ce272","source":"pk-code-9214c4c9c1cfd408","title":"Finance, Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252200,"character_end":252218,"quote":"Finance, Act, 2005","quote_sha256":"3b7cec66bf8b085b38a88c4f95805b2c00285593678ac8f0f4a3915c872420d1","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252030,"character_end":252448,"quote":"ated as Ordinance No. XXII of 2009, dated October 28, \r\n2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n588 Colon inserted through Finance, Act, 2005 \r\n589 Two provisos inserted by Finance Act, 2005 \r\n590 Substituted for “ninety” by Finance Act, 2008. \r\n591 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 05, 2010, the same amendment was made by Finance (Amendment)","quote_sha256":"f0bce62c30a2d8e7104d5c53c9d7ff5f5d766f133ad51c51a671f7b4883b795d","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2b207fa4950ac8ddb80a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252250,"character_end":252267,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252080,"character_end":252497,"quote":"28, \r\n2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n588 Colon inserted through Finance, Act, 2005 \r\n589 Two provisos inserted by Finance Act, 2005 \r\n590 Substituted for “ninety” by Finance Act, 2008. \r\n591 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 05, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. ","quote_sha256":"dac411d88b21d5f8eebe9d09243f1f15113419f26081923e81431e91cb6d3b4d","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cd3f14866d7337931a73","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252302,"character_end":252319,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252132,"character_end":252549,"quote":"raordinary Part I at pages 229 to 259. \r\n588 Colon inserted through Finance, Act, 2005 \r\n589 Two provisos inserted by Finance Act, 2005 \r\n590 Substituted for “ninety” by Finance Act, 2008. \r\n591 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 05, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010 published in the","quote_sha256":"d0911c9201c91f1b9f855fe996fed9dfa55c44dabd698315cbc10e311052dbc9","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cb868d257eb94847aa2a","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252327,"character_end":252375,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252157,"character_end":252605,"quote":"s 229 to 259. \r\n588 Colon inserted through Finance, Act, 2005 \r\n589 Two provisos inserted by Finance Act, 2005 \r\n590 Substituted for “ninety” by Finance Act, 2008. \r\n591 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 05, 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010 published in the Gazette of Pakistan \r\n592 Substituted for “one hundred ","quote_sha256":"067b991556814b675a4780df1650281e7c69c1f13b6124d3adedd6243abe07ba","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-214028173a4d4ebb8f37","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252620,"character_end":252637,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252450,"character_end":252867,"quote":"rdinance, 2010, \r\npromulgated as Ordinance No. III of 2010, dated February 6, 2010 published in the Gazette of Pakistan \r\n592 Substituted for “one hundred and twenty” by Finance Act, 2009, earlier it was substituted for “ninety” by Finance Act, 2008. \r\n593 Substituted for full stop by Finance Act, 2009 \r\n594 Proviso inserted by Finance Act, 2009 \r\n595 Sub-section (4) omitted y Finance Act, 2006.  \r\n596 New sub-sec","quote_sha256":"3dc4e2050134a8f36744b96cafe750a3651ce8b5342e427133f69a05bdb808e2","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1543665fc69a4ccae610","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252682,"character_end":252699,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252512,"character_end":252929,"quote":"ted February 6, 2010 published in the Gazette of Pakistan \r\n592 Substituted for “one hundred and twenty” by Finance Act, 2009, earlier it was substituted for “ninety” by Finance Act, 2008. \r\n593 Substituted for full stop by Finance Act, 2009 \r\n594 Proviso inserted by Finance Act, 2009 \r\n595 Sub-section (4) omitted y Finance Act, 2006.  \r\n596 New sub-section (5) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 ","quote_sha256":"451686335507e679b71ae01dedcb1e06919944b245f5e1b7f67c29d720b48307","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3a09a9790d053fb81c2a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252736,"character_end":252753,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252566,"character_end":252983,"quote":"tan \r\n592 Substituted for “one hundred and twenty” by Finance Act, 2009, earlier it was substituted for “ninety” by Finance Act, 2008. \r\n593 Substituted for full stop by Finance Act, 2009 \r\n594 Proviso inserted by Finance Act, 2009 \r\n595 Sub-section (4) omitted y Finance Act, 2006.  \r\n596 New sub-section (5) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 96   \r\n \r\n 46. Appeals to Appellate Tribunal.– 5","quote_sha256":"1ad9ec84adcdaa741867c9294ba98c5ab08aaf60f7739843437481420689aeea","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5d935b10f5f006d6dcec","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252780,"character_end":252797,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252610,"character_end":253027,"quote":"wenty” by Finance Act, 2009, earlier it was substituted for “ninety” by Finance Act, 2008. \r\n593 Substituted for full stop by Finance Act, 2009 \r\n594 Proviso inserted by Finance Act, 2009 \r\n595 Sub-section (4) omitted y Finance Act, 2006.  \r\n596 New sub-section (5) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 96   \r\n \r\n 46. Appeals to Appellate Tribunal.– 597(1)  Any person including \r\nan officer of ","quote_sha256":"c49b7af2a63c0e6a9bf2a453fdc9dbf5a08d0a59ef1b7dd3d2a319034e07b4ae","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-511beae8644cdc35ab4a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252830,"character_end":252847,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252660,"character_end":253077,"quote":"tuted for “ninety” by Finance Act, 2008. \r\n593 Substituted for full stop by Finance Act, 2009 \r\n594 Proviso inserted by Finance Act, 2009 \r\n595 Sub-section (4) omitted y Finance Act, 2006.  \r\n596 New sub-section (5) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 96   \r\n \r\n 46. Appeals to Appellate Tribunal.– 597(1)  Any person including \r\nan officer of inland revenue not below the rank of Additional Co","quote_sha256":"660e18ec688a419d5d89d3cd2b07d27d4442584ae536827b9d6f0f9782f1039b","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-990df680c212984dc5ee","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252888,"character_end":252905,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252718,"character_end":253135,"quote":" for full stop by Finance Act, 2009 \r\n594 Proviso inserted by Finance Act, 2009 \r\n595 Sub-section (4) omitted y Finance Act, 2006.  \r\n596 New sub-section (5) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 96   \r\n \r\n 46. Appeals to Appellate Tribunal.– 597(1)  Any person including \r\nan officer of inland revenue not below the rank of Additional Commissioner \r\naggrieved by an order of the Commissioner (Ap","quote_sha256":"c008295dc1380fba0df0fafd4a79cc25b525e4da427254dfde47dd2b46b6f363","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ef78aa772f3fd9c7471a","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252909,"character_end":252928,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":252739,"character_end":253158,"quote":"ance Act, 2009 \r\n594 Proviso inserted by Finance Act, 2009 \r\n595 Sub-section (4) omitted y Finance Act, 2006.  \r\n596 New sub-section (5) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 96   \r\n \r\n 46. Appeals to Appellate Tribunal.– 597(1)  Any person including \r\nan officer of inland revenue not below the rank of Additional Commissioner \r\naggrieved by an order of the Commissioner (Appeals) under this Act o","quote_sha256":"f0c3ee463f924d7f6563d1883095694a63a7d563cf680c18517fea5d9532a422","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-608bf6b265a5bb0f0a5b","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":253484,"character_end":253512,"quote":"Income Tax \r\nOrdinance, 2001","quote_sha256":"18e716d31f0e9f847f2871d2d59c2518ded04b796a41139de23676f7af489c62","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":253314,"character_end":253742,"quote":"pplies, may within \r\nthirty days of the receipt of such order, prefer an appeal to the Appellate Tribunal: \r\n \r\n Provided that where sub -section (11) of section 134A of Income Tax \r\nOrdinance, 2001 (XLIX of 2001) shall apply, an SOE may prefer an appeal under \r\nthis sub-section. \r\n \r\n 598[(2) The Appellate Tribunal may admit, hear and dispose of the appeal as \r\nper procedure laid down in sections 599[131 and 132 of the Inco","quote_sha256":"791d1c69f329a6dad38cdcba78a05e50223ee678edfb1fac6b891213dd99fb51","reader_fragment":"p-251797-253597-0d8dae9ad24b5816","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-251797-253597-0d8dae9ad24b5816","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-42a96177f378b6168473","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":254353,"character_end":254379,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":254183,"character_end":254609,"quote":"se \r\nand complete record of the Appellate Tribunal to the High Court, stating any \r\nquestion of law arising out of such order. \r\n \r\n (2) Provisions of section 133 of the Income Tax Ordinance, 2001 (XLIX \r\nof 2001) and rules made thereunder relating to a reference to the High Court shall, \r\nmutatis mutandis, apply to references to the High Court under this Act.] \r\n \r\n                                           \r\n597 Sub-sect","quote_sha256":"78e8bf7e29e1ff1cd5a32adaf006c36c204b858e46f6048bda427d89fc833e92","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b86c82004684ed65f675","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":254632,"character_end":254649,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":254462,"character_end":254879,"quote":"rt shall, \r\nmutatis mutandis, apply to references to the High Court under this Act.] \r\n \r\n                                           \r\n597 Sub-section (1) substituted by Finance Act, 2025 \r\n598 Sub-Section (2) substituted by Finance Act, 2009. \r\n599 Substituted for “194A, 194B and 194C of the customs Act, 1969 (IV of 1969)” by Finance Act, 2010. \r\n600 Sub Section (2A) inserted by Finance Act w.e.f. June 5, 2010. \r","quote_sha256":"1d6d70eb19f2280f3752884dc8f09f558d10e87df681ac87f6f11c25d35c404a","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-145eb4ee54db72ff4ed0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":254687,"character_end":254704,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":254517,"character_end":254934,"quote":"e High Court under this Act.] \r\n \r\n                                           \r\n597 Sub-section (1) substituted by Finance Act, 2025 \r\n598 Sub-Section (2) substituted by Finance Act, 2009. \r\n599 Substituted for “194A, 194B and 194C of the customs Act, 1969 (IV of 1969)” by Finance Act, 2010. \r\n600 Sub Section (2A) inserted by Finance Act w.e.f. June 5, 2010. \r\n601 Sub-section (2A) omitted by Tax Laws (Amendment) A","quote_sha256":"73572e5af524cee8119141cbc046cc3b4cce032cc6eb4e3e73baae5b7b2cf68b","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ae595f48843b268e89e9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":254791,"character_end":254808,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":254621,"character_end":255038,"quote":"tituted by Finance Act, 2025 \r\n598 Sub-Section (2) substituted by Finance Act, 2009. \r\n599 Substituted for “194A, 194B and 194C of the customs Act, 1969 (IV of 1969)” by Finance Act, 2010. \r\n600 Sub Section (2A) inserted by Finance Act w.e.f. June 5, 2010. \r\n601 Sub-section (2A) omitted by Tax Laws (Amendment) Act, 2024. \r\n602 Sub-sections (3), (4), (5), (6), (7), (8) and (9) omitted by Finance Act, 2009. \r\n603 Se","quote_sha256":"222fce93f7ec8b1686eeeb5e8c952653a3de6891450346b6b18046fb100b947a","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ea15b8bad943266ead9d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":255011,"character_end":255028,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":254841,"character_end":255258,"quote":" by Finance Act w.e.f. June 5, 2010. \r\n601 Sub-section (2A) omitted by Tax Laws (Amendment) Act, 2024. \r\n602 Sub-sections (3), (4), (5), (6), (7), (8) and (9) omitted by Finance Act, 2009. \r\n603 Section 47 substituted by Tax Laws (Amendment) Act, 2024. \r\n604 Sub-section (1) substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 97   \r\n \r\n605[47A. Alternative dispute resolution.- (1) Notwithstanding any othe","quote_sha256":"57f3c030eafd4c8cee68d0ad05809482bd56947b2e141479cefd7c2a25fd808e","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aba763eaf77c98832d51","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":255131,"character_end":255148,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":254961,"character_end":255378,"quote":"s (3), (4), (5), (6), (7), (8) and (9) omitted by Finance Act, 2009. \r\n603 Section 47 substituted by Tax Laws (Amendment) Act, 2024. \r\n604 Sub-section (1) substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 97   \r\n \r\n605[47A. Alternative dispute resolution.- (1) Notwithstanding any other provision \r\nof this Act, or the rules made thereunder, an aggrieved person in connection with \r\nany dispute pertaining","quote_sha256":"41bd569d35f99d48b395095946d42e64ff3baf6f25171861e1f5b745993e6f85","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6eeb780b2e670bfb88aa","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":255152,"character_end":255171,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":254982,"character_end":255401,"quote":" (7), (8) and (9) omitted by Finance Act, 2009. \r\n603 Section 47 substituted by Tax Laws (Amendment) Act, 2024. \r\n604 Sub-section (1) substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 97   \r\n \r\n605[47A. Alternative dispute resolution.- (1) Notwithstanding any other provision \r\nof this Act, or the rules made thereunder, an aggrieved person in connection with \r\nany dispute pertaining to-  \r\n \r\n(a) the liab","quote_sha256":"0de2f5bb01f5de89cbbbae2defe02777eaaae1b1a1423d57d65b19201eb43c39","reader_fragment":"p-253597-255389-d5330e10dc45f762","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-253597-255389-d5330e10dc45f762","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-72745b7d02946ecee924","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":256607,"character_end":256633,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-255389-257188-980ea95b78317b62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-255389-257188-980ea95b78317b62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":256437,"character_end":256863,"quote":" the same, meaning as \r\nassigned thereto in the State-Owned Enterprises (Governance and Operations) Act, \r\n2023 (VII of 2023).  \r\n (2) Provisions of section 134A o f the Income Tax Ordinance, 2001 (XLIX \r\nof 2001) and rules made thereunder relating to alternative dispute resolution shall, \r\nmutatis mutandis, apply to applications for alternative dispute resolution under this \r\nAct.] \r\n \r\n   606[47AB. Saving.–The period of ","quote_sha256":"04170ab1a6840b8b833009ef860c1c888f89dbb72862298bbd8294ee10a76668","reader_fragment":"p-255389-257188-980ea95b78317b62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-255389-257188-980ea95b78317b62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-870923e684c742b11caf","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":257341,"character_end":257358,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-257188-258957-68a3e64f0511f383","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-257188-258957-68a3e64f0511f383","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":257171,"character_end":257588,"quote":"\r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n                                           \r\n605 Section 47A substituted by Tax Laws (Amendment) Act, 2024. \r\n606 New section inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 98   \r\n \r\n                                                   Chapter-IX \r\n \r\nRECOVERY OF ARREARS \r\n \r\n 48.   Recovery of arrears of tax.--(1) 607[Subject to sub-section (1A), \r\nwhere] any amount of ta","quote_sha256":"3b9a82e6fe64846802d04249f152f9c50b58bc1f51bcdf9f76ae38527d3f26ba","reader_fragment":"p-255389-257188-980ea95b78317b62","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-255389-257188-980ea95b78317b62","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b16fbe2eabc9e0ea2ce5","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":257362,"character_end":257381,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-257188-258957-68a3e64f0511f383","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-257188-258957-68a3e64f0511f383","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":257192,"character_end":257611,"quote":"\r\n \r\n \r\n \r\n                                           \r\n605 Section 47A substituted by Tax Laws (Amendment) Act, 2024. \r\n606 New section inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 98   \r\n \r\n                                                   Chapter-IX \r\n \r\nRECOVERY OF ARREARS \r\n \r\n 48.   Recovery of arrears of tax.--(1) 607[Subject to sub-section (1A), \r\nwhere] any amount of tax 608[...] is due from ","quote_sha256":"91fa7d44d92b74833044b8189e52d9304db5ff8f69fea2f7643ad33186e6a98a","reader_fragment":"p-257188-258957-68a3e64f0511f383","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-257188-258957-68a3e64f0511f383","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e4e3fcce7f9900c9a869","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":259336,"character_end":259361,"quote":"Finance Ordinance, \r\n2002","quote_sha256":"6a7d0c494e80ceb1f072ad39093342a9445c3205176c7ae0eec54b476e9e50e0","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":259166,"character_end":259591,"quote":"                                        \r\n607 Words etc. “levied, penalty imposed or demand raised under any bond or other instrument executed under this Act” omitted by Finance Ordinance, \r\n2002. \r\n608 Substituted for “where” by Finance Act, 2007 \r\n609 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. II","quote_sha256":"c63c1dd36173e2260ae4359dd99cd2cf6f285af41068ca48a0d54ed487fee06b","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-20b5348847566ca9fd8d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":259396,"character_end":259413,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":259226,"character_end":259643,"quote":"vied, penalty imposed or demand raised under any bond or other instrument executed under this Act” omitted by Finance Ordinance, \r\n2002. \r\n608 Substituted for “where” by Finance Act, 2007 \r\n609 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (A","quote_sha256":"2cb9a136ec4461b05c991fdf6ae8daca42ada12367b7793b3337f3cad8f0cb71","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fe1b1f224a50ca35a9b0","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Sales Tax” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":259420,"character_end":259468,"quote":"Substituted for “Sales Tax” by Finance Act, 2010","quote_sha256":"31457131f4b42db10c8f507040f9cd87fedfc47da2df1dff5eb93bb2e2c611cf","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":259250,"character_end":259698,"quote":" demand raised under any bond or other instrument executed under this Act” omitted by Finance Ordinance, \r\n2002. \r\n608 Substituted for “where” by Finance Act, 2007 \r\n609 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance \r\nN","quote_sha256":"d482f725828564dcedeef42ef615918447570b519a2e646981ec251838fefb34","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-63e21de00e643c81acce","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":260077,"character_end":260094,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":259907,"character_end":260324,"quote":"ted as Ordinance No. XXII of 2009, dated October 28, 2009, published in the \r\nGazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n610 Clause (ca) inserted by Finance Act, 1999. \r\n611 Semi-colon and the word “’ and” at the end of clause (e ) and thereafter clause (f) inserted by Finance Act, 1997. Earlier it was omitted by Finance \r\nAct, 1996. Originally it was inserted by Finance Act, 1994. \r\n612 Word ","quote_sha256":"593b30d904edd843c220b9f183e227ab09a19b463147d58937f9112424f97ea0","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3cb7651f39e0a865840d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":260198,"character_end":260215,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":260028,"character_end":260445,"quote":" pages 229 to 259. \r\n610 Clause (ca) inserted by Finance Act, 1999. \r\n611 Semi-colon and the word “’ and” at the end of clause (e ) and thereafter clause (f) inserted by Finance Act, 1997. Earlier it was omitted by Finance \r\nAct, 1996. Originally it was inserted by Finance Act, 1994. \r\n612 Word “may” omitted by Finance Act, 2007. \r\n613 For the full stop a colon substituted and thereafter proviso added through Fina","quote_sha256":"d58b57c554e2e4ae0146dbc7b41b65bc0a88f5195263699f08f0200331647ace","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9d8a788487bb3ed2f75c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":260243,"character_end":260262,"quote":"Finance \r\nAct, 1996","quote_sha256":"d24e40089aa2748a1ec9c8806a1005e5c9e55954a4b9cf78bcd08d50d62999f9","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":260073,"character_end":260492,"quote":" by Finance Act, 1999. \r\n611 Semi-colon and the word “’ and” at the end of clause (e ) and thereafter clause (f) inserted by Finance Act, 1997. Earlier it was omitted by Finance \r\nAct, 1996. Originally it was inserted by Finance Act, 1994. \r\n612 Word “may” omitted by Finance Act, 2007. \r\n613 For the full stop a colon substituted and thereafter proviso added through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 99   ","quote_sha256":"4a8bec5316764dce89252d8275b761c04966c0d0bd81e1e9f7f9f6139a58b19f","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c74f0840d94e0fd4ff5c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1994","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":260294,"character_end":260311,"quote":"Finance Act, 1994","quote_sha256":"c70117aa152ad44568e541324a6dd7b2d4c69f00e524358112435d28f35de8bb","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":260124,"character_end":260541,"quote":"d “’ and” at the end of clause (e ) and thereafter clause (f) inserted by Finance Act, 1997. Earlier it was omitted by Finance \r\nAct, 1996. Originally it was inserted by Finance Act, 1994. \r\n612 Word “may” omitted by Finance Act, 2007. \r\n613 For the full stop a colon substituted and thereafter proviso added through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 99   \r\n \r\nrecovery of any tax due from a taxpayer if t","quote_sha256":"2ee553d5a88c1e886f691e7de4cb2ee6059c8998ff9c43c265bedd490d7d2b69","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0f6f47a23e0fdbb2a3a2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":260341,"character_end":260358,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":260171,"character_end":260588,"quote":"ter clause (f) inserted by Finance Act, 1997. Earlier it was omitted by Finance \r\nAct, 1996. Originally it was inserted by Finance Act, 1994. \r\n612 Word “may” omitted by Finance Act, 2007. \r\n613 For the full stop a colon substituted and thereafter proviso added through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 99   \r\n \r\nrecovery of any tax due from a taxpayer if the said taxpayer has filed an appeal \r\nunder se","quote_sha256":"edc0df073f613f8026d3ec12f92d85562151684c1edaf1fc614e3c84c5ce04df","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9d42f5e67c7004b6f015","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":260441,"character_end":260458,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":260271,"character_end":260688,"quote":"lly it was inserted by Finance Act, 1994. \r\n612 Word “may” omitted by Finance Act, 2007. \r\n613 For the full stop a colon substituted and thereafter proviso added through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 99   \r\n \r\nrecovery of any tax due from a taxpayer if the said taxpayer has filed an appeal \r\nunder section 45B 614[or, as the case may be, section 46 ] in respect of the order \r\nunder which the tax sou","quote_sha256":"c2537f3169cdc997f1d86546ed26944fea418b278b9ee66081e49f009221537d","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b65638bbca1525fbf8c7","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":260461,"character_end":260480,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":260291,"character_end":260710,"quote":"by Finance Act, 1994. \r\n612 Word “may” omitted by Finance Act, 2007. \r\n613 For the full stop a colon substituted and thereafter proviso added through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 99   \r\n \r\nrecovery of any tax due from a taxpayer if the said taxpayer has filed an appeal \r\nunder section 45B 614[or, as the case may be, section 46 ] in respect of the order \r\nunder which the tax sought to be recovered ha","quote_sha256":"963015106a7ab0a3d98c8459edc096ca61aeef77ce28bb4d082b036b0c473e85","reader_fragment":"p-258957-260748-2d5badc6fed1f6c3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-258957-260748-2d5badc6fed1f6c3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0da4d484c171481855be","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":263094,"character_end":263111,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-262546-264306-84ca28e08c04566c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-262546-264306-84ca28e08c04566c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":262924,"character_end":263341,"quote":"or part thereof is transferred.] \r\n                                           \r\n614 Expression inserted by Tax Laws (Amendment) Act, 2024.  \r\n615 Word ten substituted by Finance Act, 2018. \r\n616 Sub-section (1A) inserted by Finance Act, 2007. \r\n617 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no.","quote_sha256":"92a7964227c337dc6662de5fc890b76704e52e66e5163a95b6592fce851dea89","reader_fragment":"p-262546-264306-84ca28e08c04566c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-262546-264306-84ca28e08c04566c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4c5bf7189f3f650c1fd2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":263148,"character_end":263165,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-262546-264306-84ca28e08c04566c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-262546-264306-84ca28e08c04566c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":262978,"character_end":263395,"quote":"                        \r\n614 Expression inserted by Tax Laws (Amendment) Act, 2024.  \r\n615 Word ten substituted by Finance Act, 2018. \r\n616 Sub-section (1A) inserted by Finance Act, 2007. \r\n617 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (","quote_sha256":"e12e43bafab091f05b70a56981b88c5ec36d9483ccb296c7efcdcb6da8d87e72","reader_fragment":"p-262546-264306-84ca28e08c04566c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-262546-264306-84ca28e08c04566c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-accf8b98500a38dfc048","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Sales Tax” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":263173,"character_end":263221,"quote":"Substituted for “Sales Tax” by Finance Act, 2010","quote_sha256":"31457131f4b42db10c8f507040f9cd87fedfc47da2df1dff5eb93bb2e2c611cf","reader_fragment":"p-262546-264306-84ca28e08c04566c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-262546-264306-84ca28e08c04566c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":263003,"character_end":263451,"quote":"\n614 Expression inserted by Tax Laws (Amendment) Act, 2024.  \r\n615 Word ten substituted by Finance Act, 2018. \r\n616 Sub-section (1A) inserted by Finance Act, 2007. \r\n617 Substituted for “Sales Tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulga ted as Ordinance \r\n","quote_sha256":"b46465d7955144b215003fda5ae27355c100ace122dbce0b36750a3ba43d1a41","reader_fragment":"p-262546-264306-84ca28e08c04566c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-262546-264306-84ca28e08c04566c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cd518e0bd6cea202c955","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":263836,"character_end":263853,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-262546-264306-84ca28e08c04566c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-262546-264306-84ca28e08c04566c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":263666,"character_end":264083,"quote":"as Ordinance No. XXII of 2009, dated October 28, 2009, published in the \r\nGazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n618 New sub-section inserted by Finance Act, 2021. \r\n619 Section 49 Substituted by Finance Act, 1996 \r\n620 Sub-section (2) substituted through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 100   \r\n \r\n \r\n 621[49A. Liquidators. – (1) Every person (hereinafter referred to as a \r\n“","quote_sha256":"583910d2114652f60ed1a9acad402cce761a612f78a64301cf15ae4c7ff12172","reader_fragment":"p-262546-264306-84ca28e08c04566c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-262546-264306-84ca28e08c04566c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-de6235ca156eabc98674","source":"pk-code-9214c4c9c1cfd408","title":"Substituted by Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":263872,"character_end":263904,"quote":"Substituted by Finance Act, 1996","quote_sha256":"b202cde337266c981f45b56aa9ede7ab1cd65e39f6b6012064149e5cf4155136","reader_fragment":"p-262546-264306-84ca28e08c04566c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-262546-264306-84ca28e08c04566c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":263702,"character_end":264134,"quote":" October 28, 2009, published in the \r\nGazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n618 New sub-section inserted by Finance Act, 2021. \r\n619 Section 49 Substituted by Finance Act, 1996 \r\n620 Sub-section (2) substituted through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 100   \r\n \r\n \r\n 621[49A. Liquidators. – (1) Every person (hereinafter referred to as a \r\n“liquidator”) who is – \r\n \r\n  (a)  a liquidator of a","quote_sha256":"a26e2cea7823e40f7b02bcabbdfa56477e053110500a05b62e496ae71e17a0cf","reader_fragment":"p-262546-264306-84ca28e08c04566c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-262546-264306-84ca28e08c04566c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-228ed3cc524b1f664df6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":263947,"character_end":263964,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-262546-264306-84ca28e08c04566c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-262546-264306-84ca28e08c04566c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":263777,"character_end":264194,"quote":"t I at pages 229 to 259. \r\n618 New sub-section inserted by Finance Act, 2021. \r\n619 Section 49 Substituted by Finance Act, 1996 \r\n620 Sub-section (2) substituted through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 100   \r\n \r\n \r\n 621[49A. Liquidators. – (1) Every person (hereinafter referred to as a \r\n“liquidator”) who is – \r\n \r\n  (a)  a liquidator of a company; \r\n \r\n  (b)  a receiver appointed by a Court or app","quote_sha256":"3c660babd272e5fe45e821a3a7907f4da355d26540cbcb93e0a4fbd7055d3842","reader_fragment":"p-262546-264306-84ca28e08c04566c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-262546-264306-84ca28e08c04566c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-90c438e1e36203ae3513","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":263968,"character_end":263987,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-262546-264306-84ca28e08c04566c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-262546-264306-84ca28e08c04566c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":263798,"character_end":264217,"quote":"59. \r\n618 New sub-section inserted by Finance Act, 2021. \r\n619 Section 49 Substituted by Finance Act, 1996 \r\n620 Sub-section (2) substituted through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 100   \r\n \r\n \r\n 621[49A. Liquidators. – (1) Every person (hereinafter referred to as a \r\n“liquidator”) who is – \r\n \r\n  (a)  a liquidator of a company; \r\n \r\n  (b)  a receiver appointed by a Court or appointed out of  \r\n  Cour","quote_sha256":"a43b7fc9c63ee335ebf1fd76015543410b701efacfdb012a3785490edbbbdeb3","reader_fragment":"p-262546-264306-84ca28e08c04566c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-262546-264306-84ca28e08c04566c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ec90e400889146143013","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":265727,"character_end":265744,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-264306-266029-1c99a6c67ebd336c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-264306-266029-1c99a6c67ebd336c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":265557,"character_end":265974,"quote":"nd to the extent that, the liquidator fails to comply with the requirements of \r\nthis section. \r\n                                           \r\n621 Section 49A inserted by Finance Act, 2004. \r\n622 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (","quote_sha256":"a74c164b31eb9afd632532ac1f6ae18826d3f9fbde596e64af313057574f73b1","reader_fragment":"p-264306-266029-1c99a6c67ebd336c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-264306-266029-1c99a6c67ebd336c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fac1e5deddc9e0808fd2","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":265752,"character_end":265800,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-264306-266029-1c99a6c67ebd336c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-264306-266029-1c99a6c67ebd336c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":265582,"character_end":266030,"quote":"e liquidator fails to comply with the requirements of \r\nthis section. \r\n                                           \r\n621 Section 49A inserted by Finance Act, 2004. \r\n622 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance \r\nN","quote_sha256":"a334a49fde93a5e3ea332d2e87758ad8fa00d6c5fa651881922c13bec116fee7","reader_fragment":"p-264306-266029-1c99a6c67ebd336c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-264306-266029-1c99a6c67ebd336c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a803b806c4fa07538348","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":266381,"character_end":266400,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-266029-267753-a00c8f5eae4ea663","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-266029-267753-a00c8f5eae4ea663","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":266211,"character_end":266630,"quote":"t) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the \r\nGazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\nSales Tax Act, 1990 \r\n \r\n 101   \r\n \r\n \r\n (6) Where the proceeds of sale of any asset are less than the amount \r\nnotified by the 623[Commissioner] under sub -section (2), the application of sub -\r\nsections (4) and (5) shall be limited to the proceeds","quote_sha256":"9135dd59b409e97086b6256de30b0a0ab7e08dd08fbc43ed58a9fdf39e3b0570","reader_fragment":"p-266029-267753-a00c8f5eae4ea663","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-266029-267753-a00c8f5eae4ea663","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-af61abecd277e9029961","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":268661,"character_end":268709,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-267753-269544-fc6d6446aee909da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-267753-269544-fc6d6446aee909da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":268491,"character_end":268939,"quote":" all \r\nofficial and legal purposes, be deemed to have been furnished by and received from \r\nsuch registered person. \r\n \r\n                                           \r\n623 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by  Finance Amendment) Ordinance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance \r\nN","quote_sha256":"579319da4005cd088c6aab1542f641797569983e2ac4de14dcbf19f4657b54a0","reader_fragment":"p-267753-269544-fc6d6446aee909da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-267753-269544-fc6d6446aee909da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bc8a6322e94d64751da2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269326,"character_end":269343,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-267753-269544-fc6d6446aee909da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-267753-269544-fc6d6446aee909da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269156,"character_end":269573,"quote":"rdinance No. XXII of 2009, dated October 28, 2009, published in the \r\nGazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n624 Brackets and figure inserted by Finance Act, 2008. \r\n625 Comma and words inserted by Finance Act, 1994 \r\n626 Sub-section (2) inserted by Finance Act, 2008. \r\n627 Words inserted by Finance Act, 2021. \r\n628 Section 50A inserted by Finance Act, 2006. \r\n629 Substituted for “their” b","quote_sha256":"06018d36d740fd5c03e059469fff225b5f680e2ce897cfba991d0e7ee7632158","reader_fragment":"p-267753-269544-fc6d6446aee909da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-267753-269544-fc6d6446aee909da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8c2a97728d7e7a9458c7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1994","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269379,"character_end":269396,"quote":"Finance Act, 1994","quote_sha256":"c70117aa152ad44568e541324a6dd7b2d4c69f00e524358112435d28f35de8bb","reader_fragment":"p-267753-269544-fc6d6446aee909da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-267753-269544-fc6d6446aee909da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269209,"character_end":269626,"quote":"blished in the \r\nGazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n624 Brackets and figure inserted by Finance Act, 2008. \r\n625 Comma and words inserted by Finance Act, 1994 \r\n626 Sub-section (2) inserted by Finance Act, 2008. \r\n627 Words inserted by Finance Act, 2021. \r\n628 Section 50A inserted by Finance Act, 2006. \r\n629 Substituted for “their” by Finance Act, 2007 \r\n630 Sub-section (3) and (4) ins","quote_sha256":"c0ac565d60cf1f9975f8aa3d2e7f7f0df3d314647aeaea1f59159909b3229946","reader_fragment":"p-267753-269544-fc6d6446aee909da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-267753-269544-fc6d6446aee909da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9a92487f41b8093aca59","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269431,"character_end":269448,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-267753-269544-fc6d6446aee909da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-267753-269544-fc6d6446aee909da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269261,"character_end":269678,"quote":"art I at pages 229 to 259. \r\n624 Brackets and figure inserted by Finance Act, 2008. \r\n625 Comma and words inserted by Finance Act, 1994 \r\n626 Sub-section (2) inserted by Finance Act, 2008. \r\n627 Words inserted by Finance Act, 2021. \r\n628 Section 50A inserted by Finance Act, 2006. \r\n629 Substituted for “their” by Finance Act, 2007 \r\n630 Sub-section (3) and (4) inserted by Finance Act, 2007. \r\nSales Tax Act, 1990 \r\n","quote_sha256":"fce7d2728731f5aded28b84edb0829de53614475b6c74279f56fdf0513c64fdd","reader_fragment":"p-267753-269544-fc6d6446aee909da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-267753-269544-fc6d6446aee909da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9b221f2b973fa74b47be","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269474,"character_end":269491,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-267753-269544-fc6d6446aee909da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-267753-269544-fc6d6446aee909da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269304,"character_end":269721,"quote":"nd figure inserted by Finance Act, 2008. \r\n625 Comma and words inserted by Finance Act, 1994 \r\n626 Sub-section (2) inserted by Finance Act, 2008. \r\n627 Words inserted by Finance Act, 2021. \r\n628 Section 50A inserted by Finance Act, 2006. \r\n629 Substituted for “their” by Finance Act, 2007 \r\n630 Sub-section (3) and (4) inserted by Finance Act, 2007. \r\nSales Tax Act, 1990 \r\n \r\n 102   \r\n \r\n (4) The business informatio","quote_sha256":"044025994a17de6e673e23b8e4ba460b2ed348e5418275c8b6fbe22087fee210","reader_fragment":"p-267753-269544-fc6d6446aee909da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-267753-269544-fc6d6446aee909da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-45158306b0571add5072","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269523,"character_end":269540,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-267753-269544-fc6d6446aee909da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-267753-269544-fc6d6446aee909da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269353,"character_end":269770,"quote":"mma and words inserted by Finance Act, 1994 \r\n626 Sub-section (2) inserted by Finance Act, 2008. \r\n627 Words inserted by Finance Act, 2021. \r\n628 Section 50A inserted by Finance Act, 2006. \r\n629 Substituted for “their” by Finance Act, 2007 \r\n630 Sub-section (3) and (4) inserted by Finance Act, 2007. \r\nSales Tax Act, 1990 \r\n \r\n 102   \r\n \r\n (4) The business information gathered thr ough computerized system \r\nshall b","quote_sha256":"2975d358cd586df281c5211040acf8cd0a4a2be05c5fa191ff2f64908538c5c3","reader_fragment":"p-267753-269544-fc6d6446aee909da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-267753-269544-fc6d6446aee909da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-57e2766b214f03d16ab5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269575,"character_end":269592,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-269544-271314-7eb4833afbc312d7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-269544-271314-7eb4833afbc312d7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269405,"character_end":269822,"quote":"b-section (2) inserted by Finance Act, 2008. \r\n627 Words inserted by Finance Act, 2021. \r\n628 Section 50A inserted by Finance Act, 2006. \r\n629 Substituted for “their” by Finance Act, 2007 \r\n630 Sub-section (3) and (4) inserted by Finance Act, 2007. \r\nSales Tax Act, 1990 \r\n \r\n 102   \r\n \r\n (4) The business information gathered thr ough computerized system \r\nshall be confidential to be used only for official and lega","quote_sha256":"6216053a3c3f269d9b73c09d72568eacf2adfb4ff72ec27bae9833461dd77b63","reader_fragment":"p-267753-269544-fc6d6446aee909da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-267753-269544-fc6d6446aee909da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9695a1903cfbf57ebcb0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269635,"character_end":269652,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-269544-271314-7eb4833afbc312d7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-269544-271314-7eb4833afbc312d7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269465,"character_end":269882,"quote":"erted by Finance Act, 2021. \r\n628 Section 50A inserted by Finance Act, 2006. \r\n629 Substituted for “their” by Finance Act, 2007 \r\n630 Sub-section (3) and (4) inserted by Finance Act, 2007. \r\nSales Tax Act, 1990 \r\n \r\n 102   \r\n \r\n (4) The business information gathered thr ough computerized system \r\nshall be confidential to be used only for official and legal purposes and no \r\nunauthorized person shall claim for any ","quote_sha256":"f93dab5d72d902ad62a186d486f659b2de95b47a9d513ca7d4fe3d5f9fb14778","reader_fragment":"p-267753-269544-fc6d6446aee909da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-267753-269544-fc6d6446aee909da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-29f588ff88b0c40612d5","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269656,"character_end":269675,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-269544-271314-7eb4833afbc312d7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-269544-271314-7eb4833afbc312d7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":269486,"character_end":269905,"quote":" 2021. \r\n628 Section 50A inserted by Finance Act, 2006. \r\n629 Substituted for “their” by Finance Act, 2007 \r\n630 Sub-section (3) and (4) inserted by Finance Act, 2007. \r\nSales Tax Act, 1990 \r\n \r\n 102   \r\n \r\n (4) The business information gathered thr ough computerized system \r\nshall be confidential to be used only for official and legal purposes and no \r\nunauthorized person shall claim for any access to such informat","quote_sha256":"d09ecec097b7f845e2a04dc97404a51b3c73d5aec195914b2edb398606a265f6","reader_fragment":"p-267753-269544-fc6d6446aee909da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-267753-269544-fc6d6446aee909da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a7ad67bd2e277fd0e3f1","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":272225,"character_end":272241,"quote":"Finance Act 2014","quote_sha256":"9d68de489406af4a054d624a981bd0a123ac1ceb1e80caacd468cba7762b207d","reader_fragment":"p-271314-273061-b6197448c751f90a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-271314-273061-b6197448c751f90a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":272055,"character_end":272471,"quote":"34[having such qualification as may be prescribed] to \r\nrepresent him or appear on his behalf. \r\n                                           \r\n631 Section 50B inserted by Finance Act 2014 \r\n632 Sub section (3) inserted by Finance Act, 2004. \r\n633 Substituted for “Sales Tax Act” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) O rdinance, \r\n2010, promulgated as Ordinance n","quote_sha256":"ec5b27ed4b5a05c7364b5687c7b4742adb02fccb1a1ea12758d1a1c03b0b5235","reader_fragment":"p-271314-273061-b6197448c751f90a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-271314-273061-b6197448c751f90a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6887c8c6fdec100edd44","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":272276,"character_end":272293,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-271314-273061-b6197448c751f90a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-271314-273061-b6197448c751f90a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":272106,"character_end":272523,"quote":"to \r\nrepresent him or appear on his behalf. \r\n                                           \r\n631 Section 50B inserted by Finance Act 2014 \r\n632 Sub section (3) inserted by Finance Act, 2004. \r\n633 Substituted for “Sales Tax Act” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) O rdinance, \r\n2010, promulgated as Ordinance no. III of 2010, the same amendment was made by Finan","quote_sha256":"4011d2f30027de0601f538f944879eb1775a4d9d793db893ed4b60b1fde1c453","reader_fragment":"p-271314-273061-b6197448c751f90a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-271314-273061-b6197448c751f90a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9c04652250da38e27da9","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Sales Tax Act” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":272301,"character_end":272353,"quote":"Substituted for “Sales Tax Act” by Finance Act, 2010","quote_sha256":"438d0417a4668e5daa541787d22cc2ade46b8d71d66ec8cd9a4dc5fb60de3c7c","reader_fragment":"p-271314-273061-b6197448c751f90a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-271314-273061-b6197448c751f90a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":272131,"character_end":272583,"quote":"ear on his behalf. \r\n                                           \r\n631 Section 50B inserted by Finance Act 2014 \r\n632 Sub section (3) inserted by Finance Act, 2004. \r\n633 Substituted for “Sales Tax Act” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) O rdinance, \r\n2010, promulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance \r\nN","quote_sha256":"a9c7c0a11301c8c016381ad5c345eae8db645020912f6128ad4a3556844e59a4","reader_fragment":"p-271314-273061-b6197448c751f90a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-271314-273061-b6197448c751f90a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-265ecd34a67968b53015","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":273021,"character_end":273040,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-271314-273061-b6197448c751f90a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-271314-273061-b6197448c751f90a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":272851,"character_end":273270,"quote":"published in the Gazette \r\nof Pakistan Extraordinary Part I at pages 229 to 259. \r\n634 Words inserted by Sales Tax (Amendment) Ordinance, 2000, dated September 5, 2000 \r\nSales Tax Act, 1990 \r\n \r\n 103   \r\n \r\n \r\n 635[52A. e-intermediaries to be appointed.– (1) Subject to such conditions, \r\nlimitations and restrictions, the Board may, by a notification in the official Gazette, \r\nappoint a person to electronically file ","quote_sha256":"d14211f0d934d51cb44de96bfbc6d13b2dd9800189c0b658394707fc8efea427","reader_fragment":"p-271314-273061-b6197448c751f90a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-271314-273061-b6197448c751f90a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f99b6c3beea47c43648e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":275642,"character_end":275659,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-274799-276582-f511d9ac8bb35355","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-274799-276582-f511d9ac8bb35355","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":275472,"character_end":275889,"quote":"is Act shall pass on to the estate in bankruptcy if \r\nit continues to operate the business. \r\n \r\n                                           \r\n635 Section 52A inserted by Finance Act, 2006. \r\nSales Tax Act, 1990 \r\n \r\n 104   \r\n \r\n (2) If tax liability is incurred by an estate in bankruptcy, the tax is \r\ndeemed to be a current expenditure in the operations of the estate in bankruptcy \r\nand shall be paid before the cl","quote_sha256":"29ae5bc791567dcc1a6e808a267874f91c8164d216f60e8e8c6f5c96a93e820d","reader_fragment":"p-274799-276582-f511d9ac8bb35355","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-274799-276582-f511d9ac8bb35355","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e7fef560a52f5f0694d8","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":275663,"character_end":275682,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-274799-276582-f511d9ac8bb35355","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-274799-276582-f511d9ac8bb35355","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":275493,"character_end":275912,"quote":"to the estate in bankruptcy if \r\nit continues to operate the business. \r\n \r\n                                           \r\n635 Section 52A inserted by Finance Act, 2006. \r\nSales Tax Act, 1990 \r\n \r\n 104   \r\n \r\n (2) If tax liability is incurred by an estate in bankruptcy, the tax is \r\ndeemed to be a current expenditure in the operations of the estate in bankruptcy \r\nand shall be paid before the claims preferred by other","quote_sha256":"834905e68c9ce2811ed113babbf5b2c1d92b9a9ddccaa6dcd987a52963ca8bbe","reader_fragment":"p-274799-276582-f511d9ac8bb35355","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-274799-276582-f511d9ac8bb35355","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b7bd5f0e8f37d78e8a73","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":278059,"character_end":278076,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-276582-278322-163b96b3bafd419d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-276582-278322-163b96b3bafd419d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":277889,"character_end":278306,"quote":" have such office or address, the notice is \r\n                                           \r\n636 Substituted vide Finance Ordinance, 2001 \r\n637 Section 56 substituted vide Finance Act, 2010 \r\n638 The words “or” omitted through Finance Act, 2017 \r\n639 Semi colon substituted for the full stop and new clause (d) inserted through Finance Act, 2017 \r\n640 The words substituted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r","quote_sha256":"c94dbca77fa0bb669d92192e4c0dfc8b62b24ff99a01b64e866b4b5ced29e7c1","reader_fragment":"p-276582-278322-163b96b3bafd419d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-276582-278322-163b96b3bafd419d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6a34e295fcd90262f40c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":278114,"character_end":278131,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-276582-278322-163b96b3bafd419d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-276582-278322-163b96b3bafd419d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":277944,"character_end":278361,"quote":"                                  \r\n636 Substituted vide Finance Ordinance, 2001 \r\n637 Section 56 substituted vide Finance Act, 2010 \r\n638 The words “or” omitted through Finance Act, 2017 \r\n639 Semi colon substituted for the full stop and new clause (d) inserted through Finance Act, 2017 \r\n640 The words substituted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 105   \r\n \r\nsent by registered [Post to any office ","quote_sha256":"b5827cbf8564b93a98413dedd2270844c5ee88a1406b2b916b701fa5312e2347","reader_fragment":"p-276582-278322-163b96b3bafd419d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-276582-278322-163b96b3bafd419d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f36940d14cef43fae5e5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":278215,"character_end":278232,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-276582-278322-163b96b3bafd419d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-276582-278322-163b96b3bafd419d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":278045,"character_end":278462,"quote":"stituted vide Finance Act, 2010 \r\n638 The words “or” omitted through Finance Act, 2017 \r\n639 Semi colon substituted for the full stop and new clause (d) inserted through Finance Act, 2017 \r\n640 The words substituted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 105   \r\n \r\nsent by registered [Post to any office or pla ce of business of the \r\nperson in Pakistan; 641[..] \r\n \r\n (c) served on the Person in the mann","quote_sha256":"d4f5771a1c12a138ed3934a061f22d8f674d48f56af99b15c0263495115b3072","reader_fragment":"p-276582-278322-163b96b3bafd419d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-276582-278322-163b96b3bafd419d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cee9f76e6199052c3094","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":278264,"character_end":278281,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-276582-278322-163b96b3bafd419d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-276582-278322-163b96b3bafd419d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":278094,"character_end":278511,"quote":"or” omitted through Finance Act, 2017 \r\n639 Semi colon substituted for the full stop and new clause (d) inserted through Finance Act, 2017 \r\n640 The words substituted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 105   \r\n \r\nsent by registered [Post to any office or pla ce of business of the \r\nperson in Pakistan; 641[..] \r\n \r\n (c) served on the Person in the manner prescribed for service of a \r\nsummons under th","quote_sha256":"9ff81e554607b3e599dafdc4684af052fd31ee3bd994defd7dd3b9882993ef76","reader_fragment":"p-276582-278322-163b96b3bafd419d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-276582-278322-163b96b3bafd419d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-57e9a89d9dbde2e8e72b","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":278285,"character_end":278304,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-276582-278322-163b96b3bafd419d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-276582-278322-163b96b3bafd419d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":278115,"character_end":278534,"quote":"inance Act, 2017 \r\n639 Semi colon substituted for the full stop and new clause (d) inserted through Finance Act, 2017 \r\n640 The words substituted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 105   \r\n \r\nsent by registered [Post to any office or pla ce of business of the \r\nperson in Pakistan; 641[..] \r\n \r\n (c) served on the Person in the manner prescribed for service of a \r\nsummons under the code of civil procedu","quote_sha256":"0fa23ac35caa3897d450f5efa71cbc34eb9ba087eaec1b3510220bbde9a34d3a","reader_fragment":"p-276582-278322-163b96b3bafd419d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-276582-278322-163b96b3bafd419d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a6c3da808036cb1826da","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":280587,"character_end":280613,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":280417,"character_end":280843,"quote":" Provincial  Government, \r\nsubject   to  such   limitations   and  conditions   an  may  be  specified   by  the \r\nBoard.] \r\n \r\n (2) The provisions of section 107 of the Income Tax Ordinance, 2001 \r\n(XLIX of 2001) shall, mutatis mutandis, apply to the provisions of this section. \r\n                                           \r\n641 The words “or” omitted through Finance Act, 2017 \r\n642 Semi colon substituted for the full stop","quote_sha256":"e41719f067061b85c38412bdef8d4ce45fdfd12fc2fadc0f61e6e78097352f4a","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9167c258a5189393511b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":280779,"character_end":280796,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":280609,"character_end":281026,"quote":"2001 \r\n(XLIX of 2001) shall, mutatis mutandis, apply to the provisions of this section. \r\n                                           \r\n641 The words “or” omitted through Finance Act, 2017 \r\n642 Semi colon substituted for the full stop and new clause (d) inserted through Finance Act, 2017 \r\n643 Sections 56A, 56B and 56C added by Finance Act, 2015 \r\n644 Words inserted by Finance Act, 2021. \r\n645 New sub-section (1A)","quote_sha256":"b303738deed88be1b79ef71741c27f5b23945e755d69c99a5fcc67724b697732","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2da3fd04272d2be75a39","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":280880,"character_end":280897,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":280710,"character_end":281127,"quote":"                                \r\n641 The words “or” omitted through Finance Act, 2017 \r\n642 Semi colon substituted for the full stop and new clause (d) inserted through Finance Act, 2017 \r\n643 Sections 56A, 56B and 56C added by Finance Act, 2015 \r\n644 Words inserted by Finance Act, 2021. \r\n645 New sub-section (1A) inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 106   \r\n \r\n \r\n 646[(3) The Federal Govern","quote_sha256":"168cd13b9c3e9c72c1271edea1236eadc4c587b42e11955f1c8bedd48a586b2d","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-14aa166307159217e4bc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":280939,"character_end":280956,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":280769,"character_end":281186,"quote":"d through Finance Act, 2017 \r\n642 Semi colon substituted for the full stop and new clause (d) inserted through Finance Act, 2017 \r\n643 Sections 56A, 56B and 56C added by Finance Act, 2015 \r\n644 Words inserted by Finance Act, 2021. \r\n645 New sub-section (1A) inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 106   \r\n \r\n \r\n 646[(3) The Federal Government may enter into bilateral or multilateral \r\nconvention,","quote_sha256":"f3b3b5c6acc74191959a0ea7438af8050c64e8c493a172334744254612edf56e","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1c8275b34926b7a704e7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":280981,"character_end":280998,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":280811,"character_end":281228,"quote":"on substituted for the full stop and new clause (d) inserted through Finance Act, 2017 \r\n643 Sections 56A, 56B and 56C added by Finance Act, 2015 \r\n644 Words inserted by Finance Act, 2021. \r\n645 New sub-section (1A) inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 106   \r\n \r\n \r\n 646[(3) The Federal Government may enter into bilateral or multilateral \r\nconvention, and inter-governmental agreement or simil","quote_sha256":"111a93e8252943da1f0121133f446af869eb0e6840091cfef6924f58db5e3b48","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b409433ecc07d848a356","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":281039,"character_end":281056,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":280869,"character_end":281286,"quote":"ed through Finance Act, 2017 \r\n643 Sections 56A, 56B and 56C added by Finance Act, 2015 \r\n644 Words inserted by Finance Act, 2021. \r\n645 New sub-section (1A) inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 106   \r\n \r\n \r\n 646[(3) The Federal Government may enter into bilateral or multilateral \r\nconvention, and inter-governmental agreement or similar agreement or mechanism \r\nfor assistance in the recovery","quote_sha256":"68d3311a6cd904ae1c5abe8f941b094b840dc49518ffcfa7ee9d7fbc3d5fcac3","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e99328f01e71bb136a30","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":281060,"character_end":281079,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":280890,"character_end":281309,"quote":"t, 2017 \r\n643 Sections 56A, 56B and 56C added by Finance Act, 2015 \r\n644 Words inserted by Finance Act, 2021. \r\n645 New sub-section (1A) inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 106   \r\n \r\n \r\n 646[(3) The Federal Government may enter into bilateral or multilateral \r\nconvention, and inter-governmental agreement or similar agreement or mechanism \r\nfor assistance in the recovery of taxes.] \r\n \r\n 647[5","quote_sha256":"b4f8d8d1abf738a8c4f8c91b0f4c56f5a64440b4e2ea2a142ab303dc654ca6be","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bb05ccb61db55f20c4dd","source":"pk-code-9214c4c9c1cfd408","title":"National Database and Registration Authority Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":281478,"character_end":281540,"quote":"National Database and Registration Authority \r\nOrdinance, 2000","quote_sha256":"74f0dddd0c869c10d9b6d49b5f9a689d0f14cd2fa198f5c5089c5ab22fd51ad0","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":281308,"character_end":281770,"quote":"56AB. Real-time access to information and databases. —(1) \r\nNotwithstanding anything contained in any law for the time being in force, \r\nincluding but not limited to the National Database and Registration Authority \r\nOrdinance, 2000 (Ordinance VIII of 2000), and the Em igration Ordinance, 1979 \r\n(Ordinance XVIII of 1979), arrangements shall be made to provide real -time \r\naccess of information and database to the Board in the prescribed form and manner \r\nby–","quote_sha256":"8d258d8066a2346c31f3bea7bba2b61f3abd6b1f751cf59f78a6534c89b2cd3c","reader_fragment":"p-280103-281844-da8809dec5e5e869","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-280103-281844-da8809dec5e5e869","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3df0b12b0b1e34a01bd7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":283489,"character_end":283506,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-281844-283604-d930d9fae40dd809","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-281844-283604-d930d9fae40dd809","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":283319,"character_end":283736,"quote":"(f) any other agency, authority, institution or organization, notified \r\nby the Board. \r\n                                           \r\n646 New sub-section (3) inserted by Finance Act, 2021. \r\n647 New section 56AB inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 107   \r\n \r\n \r\n (2) The Board shall make arrangements for laying the infrastructure for \r\nreal-time access to information and database under sub-se","quote_sha256":"4962fcf007ccec47e3f940af85a4d64750d32635112172505db83acecea9a668","reader_fragment":"p-281844-283604-d930d9fae40dd809","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-281844-283604-d930d9fae40dd809","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-098161075c19367d34eb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":283543,"character_end":283560,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-281844-283604-d930d9fae40dd809","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-281844-283604-d930d9fae40dd809","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":283373,"character_end":283790,"quote":"zation, notified \r\nby the Board. \r\n                                           \r\n646 New sub-section (3) inserted by Finance Act, 2021. \r\n647 New section 56AB inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 107   \r\n \r\n \r\n (2) The Board shall make arrangements for laying the infrastructure for \r\nreal-time access to information and database under sub-section (1) and aligning it \r\nwith its own database in t","quote_sha256":"89fe299b91f91d222f269be11faeff9a229af1a03bf696b2a987c706107dda2d","reader_fragment":"p-281844-283604-d930d9fae40dd809","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-281844-283604-d930d9fae40dd809","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6765c71bb7f1348dfa11","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":283564,"character_end":283583,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-281844-283604-d930d9fae40dd809","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-281844-283604-d930d9fae40dd809","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":283394,"character_end":283813,"quote":" the Board. \r\n                                           \r\n646 New sub-section (3) inserted by Finance Act, 2021. \r\n647 New section 56AB inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 107   \r\n \r\n \r\n (2) The Board shall make arrangements for laying the infrastructure for \r\nreal-time access to information and database under sub-section (1) and aligning it \r\nwith its own database in the manner as may be pre","quote_sha256":"2c1bc2cfd8049b48178f12f456f7704950fccd9d7c3ee5fb0bbaa54e7e98a2b1","reader_fragment":"p-281844-283604-d930d9fae40dd809","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-281844-283604-d930d9fae40dd809","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8a25c6c1b6ca28fd0575","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":284483,"character_end":284511,"quote":"Income Tax \r\nOrdinance, 2001","quote_sha256":"18e716d31f0e9f847f2871d2d59c2518ded04b796a41139de23676f7af489c62","reader_fragment":"p-283604-285339-0bfe1aa11862bcbb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-283604-285339-0bfe1aa11862bcbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":284313,"character_end":284741,"quote":"dential and no \r\npublic servant 649[, expert or auditors appointed under section 32B] shall disclose \r\nany such informa tion, except as provided under section 216 of the Income Tax \r\nOrdinance, 2001 (XLIX of 2001). \r\n  \r\n (2) Notwithstanding anything contained in sub -section (1) and the \r\nFreedom of Information Ordinance, 2002 (XCVI of 2002), any information \r\nreceived or supplied in  pursuance of bilateral or multilateral ","quote_sha256":"1ba4dde9f926e801dafa1e9e49697919d35c4f15a3997379db63ab7b2def2cbd","reader_fragment":"p-283604-285339-0bfe1aa11862bcbb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-283604-285339-0bfe1aa11862bcbb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-408d9a380623471b92e2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":286019,"character_end":286036,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":285849,"character_end":286266,"quote":" \r\nassessment, reducing a refund or otherwise applying adversely to the taxpayer shall \r\n                                           \r\n648 Section 56B substituted through Finance Act, 2016. \r\n649 expression “, expert or auditors appointed under section 32B” inserted by Finance Act, 2025. \r\n650 Existing sub-section renumbered as sub-section (1) and new sub-section (2) inserted by Finance Act, 2021. \r\n651 Section 57 ","quote_sha256":"82737ef95f61bf82aad47aca9ec546810cd8f2092e17f0d697ea9f31061ac8c8","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6f0a12be93cfb91c367a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":286118,"character_end":286135,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":285948,"character_end":286365,"quote":"                                 \r\n648 Section 56B substituted through Finance Act, 2016. \r\n649 expression “, expert or auditors appointed under section 32B” inserted by Finance Act, 2025. \r\n650 Existing sub-section renumbered as sub-section (1) and new sub-section (2) inserted by Finance Act, 2021. \r\n651 Section 57 is substituted by Finance Act, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 108   \r\n \r\nbe made unless the taxp","quote_sha256":"40acb0d073dd31dc3a19092e5a60a40d62102b5ca03531765967f577e74499ec","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2c6ba93e4d49834005fc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":286230,"character_end":286247,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":286060,"character_end":286477,"quote":"pert or auditors appointed under section 32B” inserted by Finance Act, 2025. \r\n650 Existing sub-section renumbered as sub-section (1) and new sub-section (2) inserted by Finance Act, 2021. \r\n651 Section 57 is substituted by Finance Act, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 108   \r\n \r\nbe made unless the taxpayer has been given a reasonable opportunity of being \r\nheard. \r\n \r\n (3) Where a mistake apparent on the record ","quote_sha256":"250ad91c21a4dd9acf9df5a0ab178c68df9c1bc8120a9577aa2becd76f337a16","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-eea0eb8436492c787df1","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":286284,"character_end":286301,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":286114,"character_end":286531,"quote":" by Finance Act, 2025. \r\n650 Existing sub-section renumbered as sub-section (1) and new sub-section (2) inserted by Finance Act, 2021. \r\n651 Section 57 is substituted by Finance Act, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 108   \r\n \r\nbe made unless the taxpayer has been given a reasonable opportunity of being \r\nheard. \r\n \r\n (3) Where a mistake apparent on the record is brought to the notice of \r\nthe officer of Inland Re","quote_sha256":"ceb5c14b8d9d3733ccfb5e772a7188e0cb02fcec4d288458518681eb426b0128","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b11858bbd5bd517157c4","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":286305,"character_end":286324,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":286135,"character_end":286554,"quote":". \r\n650 Existing sub-section renumbered as sub-section (1) and new sub-section (2) inserted by Finance Act, 2021. \r\n651 Section 57 is substituted by Finance Act, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 108   \r\n \r\nbe made unless the taxpayer has been given a reasonable opportunity of being \r\nheard. \r\n \r\n (3) Where a mistake apparent on the record is brought to the notice of \r\nthe officer of Inland Revenue, Commissioner or ","quote_sha256":"131565a492901aa5def3e157899bf12a1dd2ead8727cb4afe17dbcd44e97ce42","reader_fragment":"p-285339-287087-fcc60e62f102fd6f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-285339-287087-fcc60e62f102fd6f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b3d274fed1bcec331db9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":288905,"character_end":288922,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-288875-290623-e9cd5b9e157700f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-288875-290623-e9cd5b9e157700f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":288735,"character_end":289152,"quote":"eives or is entitled to receive income on \r\nbehalf, or for the benefit of the individual; \r\n \r\n                                           \r\n652 Section 58 substituted by Finance Act, 2019. \r\n653 Section 58A and 58B inserted by Finance Act, 2008 \r\nSales Tax Act, 1990 \r\n \r\n 109   \r\n \r\n (b) where the person is a company (other than a trust, a Provincial \r\nGovernment, or local authority in Pakistan), a director or a m","quote_sha256":"7b43a79c79594e8af6692361206fcd718514a3bd986dae023a61ea4da8bb73fb","reader_fragment":"p-287087-288875-93f7763864ec63fe","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-287087-288875-93f7763864ec63fe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-53bdc3312f5e0dc934dc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":288962,"character_end":288979,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-288875-290623-e9cd5b9e157700f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-288875-290623-e9cd5b9e157700f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":288792,"character_end":289209,"quote":"r the benefit of the individual; \r\n \r\n                                           \r\n652 Section 58 substituted by Finance Act, 2019. \r\n653 Section 58A and 58B inserted by Finance Act, 2008 \r\nSales Tax Act, 1990 \r\n \r\n 109   \r\n \r\n (b) where the person is a company (other than a trust, a Provincial \r\nGovernment, or local authority in Pakistan), a director or a manager \r\nor secretary or agent or accountant o r any simi","quote_sha256":"974af88b06c34586d20d46accad9221e3169026b49f006c06a6f0a89477cd59e","reader_fragment":"p-287087-288875-93f7763864ec63fe","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-287087-288875-93f7763864ec63fe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-977624bae099bf1d48a8","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":288982,"character_end":289001,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-288875-290623-e9cd5b9e157700f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-288875-290623-e9cd5b9e157700f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":288812,"character_end":289231,"quote":" individual; \r\n \r\n                                           \r\n652 Section 58 substituted by Finance Act, 2019. \r\n653 Section 58A and 58B inserted by Finance Act, 2008 \r\nSales Tax Act, 1990 \r\n \r\n 109   \r\n \r\n (b) where the person is a company (other than a trust, a Provincial \r\nGovernment, or local authority in Pakistan), a director or a manager \r\nor secretary or agent or accountant o r any similar officer of the \r\nc","quote_sha256":"e3038f883aa0d2d52f6db0abb38451a03c482a5d55f8a3b1054018adca764d5d","reader_fragment":"p-287087-288875-93f7763864ec63fe","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-287087-288875-93f7763864ec63fe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2254bd9391ed2bb5cfa7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":291409,"character_end":291426,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-290623-292370-abcdd91a63443328","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-290623-292370-abcdd91a63443328","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":291239,"character_end":291656,"quote":" in receipt of any \r\nincome, whether directly or indirectly; \r\n \r\n                                           \r\n654 The expression substituted by and Explanation added by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 110   \r\n \r\n (d) who holds, or controls the re ceipt or disposal of any money \r\nbelonging to the non-resident person; \r\n \r\n (e) who is the trustee of the non-resident person; or \r\n \r\n (f) who is declar","quote_sha256":"70d5cb8e36e8d244668e479547d47db6d5e8d1ce7257862bc56ad6439b984b1d","reader_fragment":"p-290623-292370-abcdd91a63443328","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-290623-292370-abcdd91a63443328","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-926b54ab98171b0c358d","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":291430,"character_end":291449,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-290623-292370-abcdd91a63443328","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-290623-292370-abcdd91a63443328","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":291260,"character_end":291679,"quote":"income, whether directly or indirectly; \r\n \r\n                                           \r\n654 The expression substituted by and Explanation added by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 110   \r\n \r\n (d) who holds, or controls the re ceipt or disposal of any money \r\nbelonging to the non-resident person; \r\n \r\n (e) who is the trustee of the non-resident person; or \r\n \r\n (f) who is declared by the 655[Commissio","quote_sha256":"f791cd3c30a687da8b71aa6554110bed9cee115012c6828735499c8e84f5a98d","reader_fragment":"p-290623-292370-abcdd91a63443328","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-290623-292370-abcdd91a63443328","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7b6d2c47e21318a4aca3","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":291898,"character_end":291926,"quote":"Income Tax Ordinance, \r\n2001","quote_sha256":"6765bc3b972df0d1630d85f63a69da006a1e4a50288a6c08009960d08838fc82","reader_fragment":"p-290623-292370-abcdd91a63443328","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-290623-292370-abcdd91a63443328","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":291728,"character_end":292156,"quote":"ative of the non-resident person. \r\n \r\n1[Explanation.– For the purposes of this sub-section, non-resident person \r\nshall have the same meaning assigned thereto under the Income Tax Ordinance, \r\n2001 (XLIX of 2001).]  \r\n \r\n \r\n (4) No person shall be declared as the representative of a non -resident \r\nperson unless the person has been given an opportunity by the 1[Commissioner] of \r\nbeing heard.] \r\n \r\n 58B. Liability and oblig","quote_sha256":"13d3c408a48447d0f014d9b5e9f5a50dc8ef7c825f3c35cc35e899975c5f0630","reader_fragment":"p-290623-292370-abcdd91a63443328","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-290623-292370-abcdd91a63443328","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e4f7fae570ce8642fe90","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":293690,"character_end":293738,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-292370-294123-c920e4bb9f150225","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-292370-294123-c920e4bb9f150225","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":293520,"character_end":293968,"quote":"ch representative or person may obtain \r\nfrom the 656[Commissioner] a certificate stating the amount to be so retained \r\n                                           \r\n655 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amen dment was made by Finance Amendment) Ordinance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No.","quote_sha256":"49da95d9c0580e040f2775088c2e35f5d7b4f3d68dee9db0fe23b04bb72e2edd","reader_fragment":"p-292370-294123-c920e4bb9f150225","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-292370-294123-c920e4bb9f150225","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7f1bbc07ff7cd92c65c4","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":294322,"character_end":294370,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-294123-295884-f8a93fadbe705bce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-294123-295884-f8a93fadbe705bce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":294152,"character_end":294600,"quote":"rdinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n656 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010 \r\nSales Tax Act, 1990 \r\n \r\n 111   \r\n \r\npending final determination of the tax liability, and the certificate so obtained shall \r\nbe his authority for retaining that amount. \r\n \r\n (5) Every representative shall","quote_sha256":"ac63a6d8e70f120bae38f3884fce6d2d2ca321e4bcafebaa93e6e50212c6a7fd","reader_fragment":"p-294123-295884-f8a93fadbe705bce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-294123-295884-f8a93fadbe705bce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0fcd1f0a5ffe78656377","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":294393,"character_end":294412,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-294123-295884-f8a93fadbe705bce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-294123-295884-f8a93fadbe705bce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":294223,"character_end":294642,"quote":"r 28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n656 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010 \r\nSales Tax Act, 1990 \r\n \r\n 111   \r\n \r\npending final determination of the tax liability, and the certificate so obtained shall \r\nbe his authority for retaining that amount. \r\n \r\n (5) Every representative shall be personally liable for the payment of a","quote_sha256":"0859cec5f3960a8ccadb16afdeaa5c3525a551efe55c4b20577fdc8b3f67b15b","reader_fragment":"p-294123-295884-f8a93fadbe705bce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-294123-295884-f8a93fadbe705bce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0320c86841da74ac761d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":297111,"character_end":297128,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":296941,"character_end":297358,"quote":" registration or on the date of application for \r\nregistration or for voluntary registration.] \r\n                                           \r\n657 Section 58C inserted by Finance Act, 2025 \r\n658Section 59 inserted by Finance Act, 1999. Earlier it was omitted by Finance Act, 1997. Earlier it was substituted through Finance Act, 1996. \r\n659 Commas and words “, other than the turnover tax” omitted by Finance Act, 2004","quote_sha256":"74964cba1341c69553a28c6e006b6bbe4b2d8fbffbbdb638cd7b5b37f1f11056","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-28d5aac07e791e38cd0e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":297157,"character_end":297174,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":296987,"character_end":297404,"quote":"r \r\nregistration or for voluntary registration.] \r\n                                           \r\n657 Section 58C inserted by Finance Act, 2025 \r\n658Section 59 inserted by Finance Act, 1999. Earlier it was omitted by Finance Act, 1997. Earlier it was substituted through Finance Act, 1996. \r\n659 Commas and words “, other than the turnover tax” omitted by Finance Act, 2004. \r\n660 Substituted for “section 18” by Financ","quote_sha256":"8e370a831ea636a59007888e96eb933f5e10ea6cc766e3c4358f6da774b13d49","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b5c1f4ac3492ea8e9786","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":297202,"character_end":297219,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":297032,"character_end":297449,"quote":"n.] \r\n                                           \r\n657 Section 58C inserted by Finance Act, 2025 \r\n658Section 59 inserted by Finance Act, 1999. Earlier it was omitted by Finance Act, 1997. Earlier it was substituted through Finance Act, 1996. \r\n659 Commas and words “, other than the turnover tax” omitted by Finance Act, 2004. \r\n660 Substituted for “section 18” by Finance Act, 2004 \r\nSales Tax Act, 1990 \r\n \r\n 112  ","quote_sha256":"eacdb42ea3d389c63f33ee6c886a36b0f811994540feb0e399746151b5baf802","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0bad13c7175255e5588a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":297256,"character_end":297273,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":297086,"character_end":297503,"quote":" Section 58C inserted by Finance Act, 2025 \r\n658Section 59 inserted by Finance Act, 1999. Earlier it was omitted by Finance Act, 1997. Earlier it was substituted through Finance Act, 1996. \r\n659 Commas and words “, other than the turnover tax” omitted by Finance Act, 2004. \r\n660 Substituted for “section 18” by Finance Act, 2004 \r\nSales Tax Act, 1990 \r\n \r\n 112   \r\n \r\n \r\n 661[60. Powers to deliver certain goods with","quote_sha256":"09cdae36aed45ad76639ae787c3791b87d7ed3d95b67775f38b76fd3801b4384","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2e75cb89acd51de6f1f6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":297341,"character_end":297358,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":297171,"character_end":297588,"quote":"999. Earlier it was omitted by Finance Act, 1997. Earlier it was substituted through Finance Act, 1996. \r\n659 Commas and words “, other than the turnover tax” omitted by Finance Act, 2004. \r\n660 Substituted for “section 18” by Finance Act, 2004 \r\nSales Tax Act, 1990 \r\n \r\n 112   \r\n \r\n \r\n 661[60. Powers to deliver certain goods without payment of tax.– Subject \r\nto such conditions, limitations or restrictions as it ","quote_sha256":"f55f900cbf4f6a224d04932103f6d2255890c219ffe893e0d78e52693e606c1e","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-07f50c22de375c2c5fb6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":297398,"character_end":297415,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":297228,"character_end":297645,"quote":" it was substituted through Finance Act, 1996. \r\n659 Commas and words “, other than the turnover tax” omitted by Finance Act, 2004. \r\n660 Substituted for “section 18” by Finance Act, 2004 \r\nSales Tax Act, 1990 \r\n \r\n 112   \r\n \r\n \r\n 661[60. Powers to deliver certain goods without payment of tax.– Subject \r\nto such conditions, limitations or restrictions as it thinks fit to impose, 662[Federal \r\nGovernment] may autho","quote_sha256":"71e11ab80868f5844eb087cb467ddfdc119d6f4f2be0b70fd5d953ca1c45f10a","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-05e8fd72f378719a75f7","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":297418,"character_end":297437,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":297248,"character_end":297667,"quote":"through Finance Act, 1996. \r\n659 Commas and words “, other than the turnover tax” omitted by Finance Act, 2004. \r\n660 Substituted for “section 18” by Finance Act, 2004 \r\nSales Tax Act, 1990 \r\n \r\n 112   \r\n \r\n \r\n 661[60. Powers to deliver certain goods without payment of tax.– Subject \r\nto such conditions, limitations or restrictions as it thinks fit to impose, 662[Federal \r\nGovernment] may authorise the 663[import] o","quote_sha256":"fd5357933857f27b7a21cb2be71dad1ae96dc978403490f229fb8c5cc4aa9c85","reader_fragment":"p-295884-297624-4910680e7048e613","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-295884-297624-4910680e7048e613","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1c7d46ee50a409d0e0e9","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299302,"character_end":299319,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-297624-299348-c2ec52750df18bac","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-297624-299348-c2ec52750df18bac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299132,"character_end":299549,"quote":"such goods as are capable of being identified, seven-\r\neighth of such tax shall, except as otherwise hereinafter provided, be repaid as \r\ndrawback, and the provisions of Customs Act, 1969 (IV of 1969), relating to \r\ndrawback of customs duties shall, so far as may be apply to such tax, as they apply \r\nfor the purposes of that Act: \r\n \r\n Provided that no such drawback shall be repaid unless the re -export is \r\nmade ","quote_sha256":"9aa85c599c345a0628c7f673a52ce75a3b8ea8f53e4091a458839594537b509d","reader_fragment":"p-297624-299348-c2ec52750df18bac","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-297624-299348-c2ec52750df18bac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-949b3557c4cc5330545d","source":"pk-code-9214c4c9c1cfd408","title":"Substituted by Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299719,"character_end":299751,"quote":"Substituted by Finance Act, 1998","quote_sha256":"0c996f28a84e02d65b6d6a4451cec46220b087283a50454750638a0dc918fec3","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299549,"character_end":299981,"quote":"within a period of two years from the date of importation as shown in the \r\nrecords of the Custom House: \r\n \r\n                                           \r\n661 Section 60 Substituted by Finance Act, 1998. \r\n662 Words substituted by Finance Act, 2018. \r\n663 Substituted for “delivery” by Finance Act, 1999 \r\n664 Clause (ii) substituted by the Finance Act, 1999. \r\n665 Clause (iii) omitted by Finance Act, 1999. \r\n666 Words “the import","quote_sha256":"437f52fd8b017ae1455e28ea33d79cb12c49706553facb52655036ca1a8789f9","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0997f2b1eea6209605bc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299780,"character_end":299797,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299610,"character_end":300027,"quote":"shown in the \r\nrecords of the Custom House: \r\n \r\n                                           \r\n661 Section 60 Substituted by Finance Act, 1998. \r\n662 Words substituted by Finance Act, 2018. \r\n663 Substituted for “delivery” by Finance Act, 1999 \r\n664 Clause (ii) substituted by the Finance Act, 1999. \r\n665 Clause (iii) omitted by Finance Act, 1999. \r\n666 Words “the importation of” omitted by Finance Ordinance, 2002 \r","quote_sha256":"8c66893754f531af7087b8a4337ea5b87cb65de14eb83247570e3fcce8f818db","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-daee035d99909af147cc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299835,"character_end":299852,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299665,"character_end":300082,"quote":"                                     \r\n661 Section 60 Substituted by Finance Act, 1998. \r\n662 Words substituted by Finance Act, 2018. \r\n663 Substituted for “delivery” by Finance Act, 1999 \r\n664 Clause (ii) substituted by the Finance Act, 1999. \r\n665 Clause (iii) omitted by Finance Act, 1999. \r\n666 Words “the importation of” omitted by Finance Ordinance, 2002 \r\n667 Section 61A inserted by Finance Act, 2008. \r\nSales","quote_sha256":"31de06c182226bb50ba89b2e9f77cf17738d29f03e40c263acd1f7081d42f08b","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f6b9bec6f13142328c66","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299890,"character_end":299907,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299720,"character_end":300137,"quote":"ubstituted by Finance Act, 1998. \r\n662 Words substituted by Finance Act, 2018. \r\n663 Substituted for “delivery” by Finance Act, 1999 \r\n664 Clause (ii) substituted by the Finance Act, 1999. \r\n665 Clause (iii) omitted by Finance Act, 1999. \r\n666 Words “the importation of” omitted by Finance Ordinance, 2002 \r\n667 Section 61A inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 113   \r\n \r\n Provided further that ","quote_sha256":"597be7b298330dba9eae345d41645d6f85f98c7f71591e04f200bd387c214f24","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e31cc99afa1209086d06","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299939,"character_end":299956,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299769,"character_end":300186,"quote":"tituted by Finance Act, 2018. \r\n663 Substituted for “delivery” by Finance Act, 1999 \r\n664 Clause (ii) substituted by the Finance Act, 1999. \r\n665 Clause (iii) omitted by Finance Act, 1999. \r\n666 Words “the importation of” omitted by Finance Ordinance, 2002 \r\n667 Section 61A inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 113   \r\n \r\n Provided further that the Board may, on sufficient cause being shown, i","quote_sha256":"b44ada58f2689d3507d90b539073fe8a721ad1f686e699bed23d5289e461ae71","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0507d80097b9b3ae1042","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":300002,"character_end":300025,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299832,"character_end":300255,"quote":"by Finance Act, 1999 \r\n664 Clause (ii) substituted by the Finance Act, 1999. \r\n665 Clause (iii) omitted by Finance Act, 1999. \r\n666 Words “the importation of” omitted by Finance Ordinance, 2002 \r\n667 Section 61A inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 113   \r\n \r\n Provided further that the Board may, on sufficient cause being shown, in \r\nany case extend the said period by a further period of one year. ","quote_sha256":"1549e77c54a84e9a69d83867b6a88efd232a6a1a47606a8cbacf16b2ddc5918f","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-29dc78b8399f75d6c6b1","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":300056,"character_end":300073,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299886,"character_end":300303,"quote":"the Finance Act, 1999. \r\n665 Clause (iii) omitted by Finance Act, 1999. \r\n666 Words “the importation of” omitted by Finance Ordinance, 2002 \r\n667 Section 61A inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 113   \r\n \r\n Provided further that the Board may, on sufficient cause being shown, in \r\nany case extend the said period by a further period of one year. \r\n \r\n 63.   Drawback on goods taken into use bet","quote_sha256":"0cf0ed293e5ed1e4bf07ea0739bcbc60a174d018303852aaf4c202d427394057","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bc8d22c099d3d87382ba","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":300077,"character_end":300096,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":299907,"character_end":300326,"quote":". \r\n665 Clause (iii) omitted by Finance Act, 1999. \r\n666 Words “the importation of” omitted by Finance Ordinance, 2002 \r\n667 Section 61A inserted by Finance Act, 2008. \r\nSales Tax Act, 1990 \r\n \r\n 113   \r\n \r\n Provided further that the Board may, on sufficient cause being shown, in \r\nany case extend the said period by a further period of one year. \r\n \r\n 63.   Drawback on goods taken into use between importation and \r\n","quote_sha256":"9d2d2d4caed7b30869597cb9839ea239cae1774de3edde2584bce11046491cb7","reader_fragment":"p-299348-301125-6fa7c8957266ccfd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-299348-301125-6fa7c8957266ccfd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-11238774a2b6c5246d41","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":302478,"character_end":302495,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-301125-302883-ebe61151f20f9a06","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-301125-302883-ebe61151f20f9a06","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":302308,"character_end":302725,"quote":"ot \r\nbe required to be paid for the period prior to the discovery of such \r\ninadvertent practice. \r\n                                           \r\n668 Words substituted by Finance Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 114   \r\n \r\n  \r\n 66.  Refund to be claimed within one year. – No refund of tax claimed \r\nto have been paid or over paid through inadvertence, error or misconstruction 669[or \r\nrefund on account of inpu","quote_sha256":"dbf49d5a04aaf8e6f28575ac834471b831b6297943011b0bd8eff906c75a89b8","reader_fragment":"p-301125-302883-ebe61151f20f9a06","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-301125-302883-ebe61151f20f9a06","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-63c66abf106fda069b59","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":302499,"character_end":302518,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-301125-302883-ebe61151f20f9a06","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-301125-302883-ebe61151f20f9a06","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":302329,"character_end":302748,"quote":"e paid for the period prior to the discovery of such \r\ninadvertent practice. \r\n                                           \r\n668 Words substituted by Finance Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 114   \r\n \r\n  \r\n 66.  Refund to be claimed within one year. – No refund of tax claimed \r\nto have been paid or over paid through inadvertence, error or misconstruction 669[or \r\nrefund on account of input adjustment not claime","quote_sha256":"46d46afebc9d6bf1d020960332cd0b54ae5be2d5ddf9b5bdc43ba0707970814c","reader_fragment":"p-301125-302883-ebe61151f20f9a06","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-301125-302883-ebe61151f20f9a06","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e4fd5383e05b66633240","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":304581,"character_end":304598,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-302883-304665-c1e6ba920cf36764","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-302883-304665-c1e6ba920cf36764","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":304411,"character_end":304828,"quote":"rson has claimed \r\nthe refund which is not admissible to him, the provision regarding the payment of \r\n                                           \r\n669 Words inserted by Finance Act, 1998. \r\n670 Substituted for the full-stop by Finance Ordinance, 2001 \r\n671 Proviso inserted by Finance Ordinance, 2002. \r\n672 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance","quote_sha256":"9c938d3ed0bb17c558c7ce83102b3710f3e2ec26f8689cec6ed763f43b9ebbd6","reader_fragment":"p-302883-304665-c1e6ba920cf36764","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-302883-304665-c1e6ba920cf36764","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-debd941b9e123c72270e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":304689,"character_end":304712,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":304519,"character_end":304942,"quote":"                                      \r\n669 Words inserted by Finance Act, 1998. \r\n670 Substituted for the full-stop by Finance Ordinance, 2001 \r\n671 Proviso inserted by Finance Ordinance, 2002. \r\n672 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordinance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (A","quote_sha256":"9d78d447285944ba8d9ae06bcfbfb523d8756400e9e86a315ba2b1c5e9f4a4ef","reader_fragment":"p-302883-304665-c1e6ba920cf36764","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-302883-304665-c1e6ba920cf36764","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c9b110d3c16ee73a6147","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":304720,"character_end":304768,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":304550,"character_end":304998,"quote":"       \r\n669 Words inserted by Finance Act, 1998. \r\n670 Substituted for the full-stop by Finance Ordinance, 2001 \r\n671 Proviso inserted by Finance Ordinance, 2002. \r\n672 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordinance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. ","quote_sha256":"896b42b5855754d54aa658f354f69d5584dc5d9c67bf7d060ab1399a94933bac","reader_fragment":"p-302883-304665-c1e6ba920cf36764","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-302883-304665-c1e6ba920cf36764","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8a4e5f649ea87c44a7e5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":305419,"character_end":305442,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":305249,"character_end":305672,"quote":"ober 28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n673 Proviso inserted by Finance Ordinance, 2001. \r\n674 Word inserted by Finance Ordinance, 2002. \r\n675 Substituted for “sales tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (","quote_sha256":"700a3942e1efd9c2520f15394dda05c4059c3581e6606f79c4e7a7d550784428","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d7b42bf5345ad71ff87d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":305481,"character_end":305498,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":305311,"character_end":305728,"quote":"inary Part I at pages 229 to 259. \r\n673 Proviso inserted by Finance Ordinance, 2001. \r\n674 Word inserted by Finance Ordinance, 2002. \r\n675 Substituted for “sales tax” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No.","quote_sha256":"e76aa956e2adaa1c134d830eb41dd5dcffaa5c164636db51afa3e98cac263769","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4663b96b79674662797b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306111,"character_end":306128,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":305941,"character_end":306358,"quote":"s Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n676 Substituted for full stop by Finance Act, 2005 \r\n677 Proviso inserted by Finance Act, 2011. \r\n678 Section 67 substituted by Finance Act, 1996. \r\n679 Substituted for “thirty days” by Finance Act, 1997 \r\n680 Substituted for “return” by Finance Act, 2007  \r\n681 Substituted for “","quote_sha256":"aa186f0600b23adb7a6956f47226d8a33f4edd515c3f17b113a80fe0357de514","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-110c26b781553621db09","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306155,"character_end":306172,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":305985,"character_end":306402,"quote":"28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n676 Substituted for full stop by Finance Act, 2005 \r\n677 Proviso inserted by Finance Act, 2011. \r\n678 Section 67 substituted by Finance Act, 1996. \r\n679 Substituted for “thirty days” by Finance Act, 1997 \r\n680 Substituted for “return” by Finance Act, 2007  \r\n681 Substituted for “Six percent” by Finance A ct, 2009, earlier ","quote_sha256":"11caee4eb83ff2834f19dbdd382a28bfdfad28ee754b78dd9c16f27ffaf71f45","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-199e59ce623a4e3232d4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306206,"character_end":306223,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306036,"character_end":306453,"quote":"traordinary Part I at pages 229 to 259. \r\n676 Substituted for full stop by Finance Act, 2005 \r\n677 Proviso inserted by Finance Act, 2011. \r\n678 Section 67 substituted by Finance Act, 1996. \r\n679 Substituted for “thirty days” by Finance Act, 1997 \r\n680 Substituted for “return” by Finance Act, 2007  \r\n681 Substituted for “Six percent” by Finance A ct, 2009, earlier the word “six” was substituted for “fourteen” by th","quote_sha256":"1d628185ea75b40dd93faf52c845ce7348caba63ba290fc6738ac03a2594e711","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f0e9206b484aa8348c8e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306264,"character_end":306281,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306094,"character_end":306511,"quote":"for full stop by Finance Act, 2005 \r\n677 Proviso inserted by Finance Act, 2011. \r\n678 Section 67 substituted by Finance Act, 1996. \r\n679 Substituted for “thirty days” by Finance Act, 1997 \r\n680 Substituted for “return” by Finance Act, 2007  \r\n681 Substituted for “Six percent” by Finance A ct, 2009, earlier the word “six” was substituted for “fourteen” by the Finance Act, 2004, before that it \r\nwas substituted for ","quote_sha256":"18ad27d468506981403c6db697d1fcc39d53bd881fb27ccac13fec1a3ab2d321","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-06c022a68bfba7472d82","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306316,"character_end":306333,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306146,"character_end":306563,"quote":"erted by Finance Act, 2011. \r\n678 Section 67 substituted by Finance Act, 1996. \r\n679 Substituted for “thirty days” by Finance Act, 1997 \r\n680 Substituted for “return” by Finance Act, 2007  \r\n681 Substituted for “Six percent” by Finance A ct, 2009, earlier the word “six” was substituted for “fourteen” by the Finance Act, 2004, before that it \r\nwas substituted for “ten” by Finance Supplementary (Amendment) Act, 1997","quote_sha256":"d9978f6198839cf8880efa9ac5ee8274e4c8def35e63e49db3e9dd641e103335","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-576b10a1db706d4bcb12","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306455,"character_end":306472,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-306337-308067-2fd11aaeffebf9d3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-306337-308067-2fd11aaeffebf9d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306285,"character_end":306702,"quote":"80 Substituted for “return” by Finance Act, 2007  \r\n681 Substituted for “Six percent” by Finance A ct, 2009, earlier the word “six” was substituted for “fourteen” by the Finance Act, 2004, before that it \r\nwas substituted for “ten” by Finance Supplementary (Amendment) Act, 1997. Which came into force on March 28, 1997, prior to this it was substituted \r\nby Sales Tax (Second Amendment) Ordinance 1996, dated 2nd Nov","quote_sha256":"f5e44834ff173243b9c675ebcfe80afdc51e189921ce5e0530a4e62b4ecd78e1","reader_fragment":"p-304665-306337-dd6819db2d179c5d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-304665-306337-dd6819db2d179c5d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bf7af7bd93063545b6bb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306793,"character_end":306810,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-306337-308067-2fd11aaeffebf9d3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-306337-308067-2fd11aaeffebf9d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306623,"character_end":307040,"quote":"was substituted \r\nby Sales Tax (Second Amendment) Ordinance 1996, dated 2nd November, 1996.  \r\n682 Substituted for the words and figures “in section 10 from the date” by Finance Act, 2007. \r\nSales Tax Act, 1990 \r\n \r\n 115   \r\n \r\nsuch additional amount shall not apply till the investigation of the claim is \r\ncompleted and the claim is either accepted or rejected 7[:] \r\n \r\n 683[Provided further that where a refund du","quote_sha256":"3ed0affb488ed80826a57f98685a94afdc1cd59eb7d449c798c039bcfa55f389","reader_fragment":"p-306337-308067-2fd11aaeffebf9d3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-306337-308067-2fd11aaeffebf9d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7d2aa1f831e6dbcbeda1","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306814,"character_end":306833,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-306337-308067-2fd11aaeffebf9d3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-306337-308067-2fd11aaeffebf9d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":306644,"character_end":307063,"quote":"Sales Tax (Second Amendment) Ordinance 1996, dated 2nd November, 1996.  \r\n682 Substituted for the words and figures “in section 10 from the date” by Finance Act, 2007. \r\nSales Tax Act, 1990 \r\n \r\n 115   \r\n \r\nsuch additional amount shall not apply till the investigation of the claim is \r\ncompleted and the claim is either accepted or rejected 7[:] \r\n \r\n 683[Provided further that where a refund due in the consequence of","quote_sha256":"c6218d363739a732bd86b30ed7eab2ca8226e7b8a7105e2e7a430d5deb9f060c","reader_fragment":"p-306337-308067-2fd11aaeffebf9d3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-306337-308067-2fd11aaeffebf9d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6d20bfdbeff2106f563d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":308975,"character_end":308992,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-308067-309852-4e056a64b2318ed9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-308067-309852-4e056a64b2318ed9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":308805,"character_end":309222,"quote":"ib-e-Nisab may pay Zakat voluntarily according to Shariah. \r\n                                           \r\n683 Colon substituted for full stop and new proviso inserted by Finance Act, 2021. \r\n684 New section 67A inserted by Finance Supplementary (Second Amendment) Act, 2019 \r\n685 The word “private” omitted by Finance Act, 2019. \r\n686 The word “private” omitted by Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 116  ","quote_sha256":"b4d57749bc5418e84c44598f4e132a934a9c8a6c3ed71c8322e1a11a8780059b","reader_fragment":"p-308067-309852-4e056a64b2318ed9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-308067-309852-4e056a64b2318ed9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e910611e4c82a3397689","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":309115,"character_end":309132,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-308067-309852-4e056a64b2318ed9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-308067-309852-4e056a64b2318ed9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":308945,"character_end":309362,"quote":"p and new proviso inserted by Finance Act, 2021. \r\n684 New section 67A inserted by Finance Supplementary (Second Amendment) Act, 2019 \r\n685 The word “private” omitted by Finance Act, 2019. \r\n686 The word “private” omitted by Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 116   \r\n \r\n (9) After period of maturity, the company shall return the promissory \r\nnote to the Board and the Board shall make the payment of amo","quote_sha256":"b2ed25fa59fa09b5a49ae44384ac16a1d4b76798af625d1f2e2d033c58b3919c","reader_fragment":"p-308067-309852-4e056a64b2318ed9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-308067-309852-4e056a64b2318ed9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c9d39706113e3093f58a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":309170,"character_end":309187,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-308067-309852-4e056a64b2318ed9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-308067-309852-4e056a64b2318ed9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":309000,"character_end":309417,"quote":"New section 67A inserted by Finance Supplementary (Second Amendment) Act, 2019 \r\n685 The word “private” omitted by Finance Act, 2019. \r\n686 The word “private” omitted by Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 116   \r\n \r\n (9) After period of maturity, the company shall return the promissory \r\nnote to the Board and the Board shall make the payment of amount due under the \r\nbonds, along with profit due, to th","quote_sha256":"5b8e80f50826c4c82a8201f7adaf8393aa11dd3d5847e24f3461ec0ed52a93d0","reader_fragment":"p-308067-309852-4e056a64b2318ed9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-308067-309852-4e056a64b2318ed9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8acf448218990b6c9201","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":309191,"character_end":309210,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-308067-309852-4e056a64b2318ed9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-308067-309852-4e056a64b2318ed9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":309021,"character_end":309440,"quote":"ted by Finance Supplementary (Second Amendment) Act, 2019 \r\n685 The word “private” omitted by Finance Act, 2019. \r\n686 The word “private” omitted by Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 116   \r\n \r\n (9) After period of maturity, the company shall return the promissory \r\nnote to the Board and the Board shall make the payment of amount due under the \r\nbonds, along with profit due, to the bond holders.  \r\n \r\n ","quote_sha256":"32ebcd512c681840236c79e4a25edd8fe7eeef4b613a229780dc5bba7af148ed","reader_fragment":"p-308067-309852-4e056a64b2318ed9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-308067-309852-4e056a64b2318ed9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-28ab02cd153cd8eb5640","source":"pk-code-9214c4c9c1cfd408","title":"Federal Government” by Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":311493,"character_end":311533,"quote":"Federal Government” by Finance Act, 2019","quote_sha256":"abcdc0cd0d8dc63fa11a9401fcd7ad379cfa727370f08831e432589f32b07a7e","reader_fragment":"p-309852-311592-38a1104ae9d62cb8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-309852-311592-38a1104ae9d62cb8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":311323,"character_end":311763,"quote":"spect \r\nof such supplies as may be specified therein.] \r\n \r\n 693[(2) ***] \r\n \r\n                                           \r\n687 The expression substituted for the words “Federal Government” by Finance Act, 2019. \r\n688 Section 69 substituted by the Finance Act, 2008. \r\n689 Substituted for the words “Sales Tax not below the rank of Assistant Collector” by the Finance Act, 2010 \r\n690 Section 71 inserted by Finance supplementary (Amendment)","quote_sha256":"43213945a49a20c925a44a47aab3acdba58452685cd0b9c415f16cda299edec7","reader_fragment":"p-309852-311592-38a1104ae9d62cb8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-309852-311592-38a1104ae9d62cb8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-37f12993a1c2f4f9eb40","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":311571,"character_end":311588,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-309852-311592-38a1104ae9d62cb8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-309852-311592-38a1104ae9d62cb8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":311401,"character_end":311818,"quote":"\n                                           \r\n687 The expression substituted for the words “Federal Government” by Finance Act, 2019. \r\n688 Section 69 substituted by the Finance Act, 2008. \r\n689 Substituted for the words “Sales Tax not below the rank of Assistant Collector” by the Finance Act, 2010 \r\n690 Section 71 inserted by Finance supplementary (Amendment) Act, 1997, which came into force on March 28, 1997. Ea","quote_sha256":"f49db945f0f08616fd711eaf1e4aca79c8bd5177aa15e562fec57296a9cb2b5a","reader_fragment":"p-309852-311592-38a1104ae9d62cb8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-309852-311592-38a1104ae9d62cb8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0043c34918b7966c4c1a","source":"pk-code-9214c4c9c1cfd408","title":"Assistant Collector” by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":311655,"character_end":311700,"quote":"Assistant Collector” by the Finance Act, 2010","quote_sha256":"3ef6ee30d8266f5d658e6b57b099427c3ea36a54e1dd561e46b2f97c872b0121","reader_fragment":"p-311592-313320-e112041a0819c33a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-311592-313320-e112041a0819c33a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":311485,"character_end":311930,"quote":" words “Federal Government” by Finance Act, 2019. \r\n688 Section 69 substituted by the Finance Act, 2008. \r\n689 Substituted for the words “Sales Tax not below the rank of Assistant Collector” by the Finance Act, 2010 \r\n690 Section 71 inserted by Finance supplementary (Amendment) Act, 1997, which came into force on March 28, 1997. Earlier the same amendment \r\nwas made by Sales Tax (Second Amendment) Ordinance, 1996 and by Sales Tax (Amendment)","quote_sha256":"1aaea705c48c1e9c31cfb32f129b1032a61efe1266188fc1b2929ac38ea1ce3f","reader_fragment":"p-309852-311592-38a1104ae9d62cb8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-309852-311592-38a1104ae9d62cb8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-452e9d3b7d7d54032f1d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":312000,"character_end":312017,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-311592-313320-e112041a0819c33a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-311592-313320-e112041a0819c33a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":311830,"character_end":312247,"quote":"me amendment \r\nwas made by Sales Tax (Second Amendment) Ordinance, 1996 and by Sales Tax (Amendment) Ordinance, 1997.  \r\n691 Section 71 re-numbered as sub-section (1) by Finance Act, 1999 \r\n692 The expression “Notwithstanding anything contained in this Act, the Federal Government” substituted through Finance Act, 2019. \r\n693 Sub-section (2) omitted by Sales Tax (Amendment) Ordinance, 1999, dated 13th August, 1999.","quote_sha256":"b7f6b104834d63902606bd2708874c304d4c1214e146d3b7de54ad9d0c024715","reader_fragment":"p-311592-313320-e112041a0819c33a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-311592-313320-e112041a0819c33a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6a132db70cbcb3ed3295","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":312132,"character_end":312149,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-311592-313320-e112041a0819c33a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-311592-313320-e112041a0819c33a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":311962,"character_end":312379,"quote":" 71 re-numbered as sub-section (1) by Finance Act, 1999 \r\n692 The expression “Notwithstanding anything contained in this Act, the Federal Government” substituted through Finance Act, 2019. \r\n693 Sub-section (2) omitted by Sales Tax (Amendment) Ordinance, 1999, dated 13th August, 1999. Earlier inserted by Finance Act, 1999. \r\nSales Tax Act, 1990 \r\n \r\n 117   \r\n \r\n 694[(3) Notwithstanding anything contained in this A","quote_sha256":"5991654488c98c29c68260aa6e8c2563385fb6799c32b66fe9c5ec4c51d778cf","reader_fragment":"p-311592-313320-e112041a0819c33a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-311592-313320-e112041a0819c33a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e1778a2d852aba3018e5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":312268,"character_end":312285,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-311592-313320-e112041a0819c33a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-311592-313320-e112041a0819c33a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":312098,"character_end":312515,"quote":"l Government” substituted through Finance Act, 2019. \r\n693 Sub-section (2) omitted by Sales Tax (Amendment) Ordinance, 1999, dated 13th August, 1999. Earlier inserted by Finance Act, 1999. \r\nSales Tax Act, 1990 \r\n \r\n 117   \r\n \r\n 694[(3) Notwithstanding anything contained in this Act or any other law for \r\nthe time being in force or any decision of any court, the trade enrolment Certificate \r\nSchemes immediately in","quote_sha256":"9cbd675faf099e3872bb103c93ff58b61238fcedd4ff3a32d79f222234e2596e","reader_fragment":"p-311592-313320-e112041a0819c33a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-311592-313320-e112041a0819c33a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-efd08e78df73c0ac81f6","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":312289,"character_end":312308,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-311592-313320-e112041a0819c33a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-311592-313320-e112041a0819c33a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":312119,"character_end":312538,"quote":"uted through Finance Act, 2019. \r\n693 Sub-section (2) omitted by Sales Tax (Amendment) Ordinance, 1999, dated 13th August, 1999. Earlier inserted by Finance Act, 1999. \r\nSales Tax Act, 1990 \r\n \r\n 117   \r\n \r\n 694[(3) Notwithstanding anything contained in this Act or any other law for \r\nthe time being in force or any decision of any court, the trade enrolment Certificate \r\nSchemes immediately in force before the comme","quote_sha256":"cfcdc7c58050cd5e73060f221a4334b40e7adf213e796cad67c2ac75d497eff9","reader_fragment":"p-311592-313320-e112041a0819c33a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-311592-313320-e112041a0819c33a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cd9da0352c34afaba396","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":312553,"character_end":312570,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-311592-313320-e112041a0819c33a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-311592-313320-e112041a0819c33a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":312383,"character_end":312800,"quote":"r any other law for \r\nthe time being in force or any decision of any court, the trade enrolment Certificate \r\nSchemes immediately in force before the commencement of the Finance Act, 1999, \r\nshall be deemed to be validly made under this Act.] \r\n \r\n 695[72. Officers of 696[Sales Tax] to follow Board's orders, etc. – All \r\nofficers of 9[Inland Revenue] and other persons employed in the execution of this \r\nAct shall ","quote_sha256":"5ed0c77966a19d64167bf079b388a6f51020f3a084a1a59a8891b35ec27ef3ea","reader_fragment":"p-311592-313320-e112041a0819c33a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-311592-313320-e112041a0819c33a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0a79ddda8c5abeed3250","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":314584,"character_end":314601,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-313320-315053-99b41b8277b129af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-313320-315053-99b41b8277b129af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":314414,"character_end":314831,"quote":"lect any persons or classes of \r\npersons for audit of tax affairs under this section.]  \r\n \r\n                                           \r\n694 Sub-section (3) inserted by Finance Act, 1999. \r\n695Sub-section (3) inserted by Finance Act, 1999. \r\n696 Section 72 inserted by Finance Act, 1998. \r\n9 Substitued for the Words “Sales Tax” by Finance Act, 2010.  \r\n \r\n697 Substituted for “sales” by Finance Act, 2010 w.e.f. Jun","quote_sha256":"e644315cd71745000d79fd4d56cf3dda03d2782e9cab2b4685a7256ea4c167fc","reader_fragment":"p-313320-315053-99b41b8277b129af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-313320-315053-99b41b8277b129af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4a3d6fd24221e5c8a06e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":314636,"character_end":314653,"quote":"Finance Act, 1999","quote_sha256":"0054699ebcb8a4541b9218c9fb162bb1c22fca0b9e494a817bb03d28363e96e7","reader_fragment":"p-313320-315053-99b41b8277b129af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-313320-315053-99b41b8277b129af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":314466,"character_end":314883,"quote":"f tax affairs under this section.]  \r\n \r\n                                           \r\n694 Sub-section (3) inserted by Finance Act, 1999. \r\n695Sub-section (3) inserted by Finance Act, 1999. \r\n696 Section 72 inserted by Finance Act, 1998. \r\n9 Substitued for the Words “Sales Tax” by Finance Act, 2010.  \r\n \r\n697 Substituted for “sales” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendm ent was made by Finance A","quote_sha256":"845884dcda9b933a9c06f6c6b7251001f7e572238451650646830a7ade07bae6","reader_fragment":"p-313320-315053-99b41b8277b129af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-313320-315053-99b41b8277b129af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-77bb54ba2ac456d35cee","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":314684,"character_end":314701,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-313320-315053-99b41b8277b129af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-313320-315053-99b41b8277b129af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":314514,"character_end":314931,"quote":"                                    \r\n694 Sub-section (3) inserted by Finance Act, 1999. \r\n695Sub-section (3) inserted by Finance Act, 1999. \r\n696 Section 72 inserted by Finance Act, 1998. \r\n9 Substitued for the Words “Sales Tax” by Finance Act, 2010.  \r\n \r\n697 Substituted for “sales” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendm ent was made by Finance Amendment) Ordinance, 2010, \r\npromulgated as Ordi","quote_sha256":"808627e94208bc493eb680872e3d4f8ad6898d4875ed5aed81e54890a1de71e4","reader_fragment":"p-313320-315053-99b41b8277b129af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-313320-315053-99b41b8277b129af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-80e25fab817b0a1c16c6","source":"pk-code-9214c4c9c1cfd408","title":"Substitued for the Words “Sales Tax” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":314707,"character_end":314764,"quote":"Substitued for the Words “Sales Tax” by Finance Act, 2010","quote_sha256":"85eda7e7ad5bb633740b61b608df8120114ec45680b70061040055211f54fdc3","reader_fragment":"p-313320-315053-99b41b8277b129af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-313320-315053-99b41b8277b129af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":314537,"character_end":314994,"quote":"             \r\n694 Sub-section (3) inserted by Finance Act, 1999. \r\n695Sub-section (3) inserted by Finance Act, 1999. \r\n696 Section 72 inserted by Finance Act, 1998. \r\n9 Substitued for the Words “Sales Tax” by Finance Act, 2010.  \r\n \r\n697 Substituted for “sales” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendm ent was made by Finance Amendment) Ordinance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (","quote_sha256":"6e08469fec04c0e4ecb0f772c7b8a4a01813b8ac280d8dfb25802837059e1327","reader_fragment":"p-313320-315053-99b41b8277b129af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-313320-315053-99b41b8277b129af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a2a42f83f4db82041847","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":314803,"character_end":314820,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-313320-315053-99b41b8277b129af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-313320-315053-99b41b8277b129af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":314633,"character_end":315050,"quote":"by Finance Act, 1999. \r\n696 Section 72 inserted by Finance Act, 1998. \r\n9 Substitued for the Words “Sales Tax” by Finance Act, 2010.  \r\n \r\n697 Substituted for “sales” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendm ent was made by Finance Amendment) Ordinance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No.","quote_sha256":"b0038f1d9b7b458186ec2566ba1f84ff4c1d8730a47d1a2c1b9a8e997d71bc18","reader_fragment":"p-313320-315053-99b41b8277b129af","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-313320-315053-99b41b8277b129af","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1f459ec605a0bb2b20a7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":315428,"character_end":315445,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-315053-316837-f974a68a180e8567","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-315053-316837-f974a68a180e8567","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":315258,"character_end":315675,"quote":"ted as Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n698 Section 72A inserted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance Amendment) Ordinance, 2 010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No.","quote_sha256":"096cf7d2757db79faafe2e8084e9f42d4c875cd73a1fe9bda828183b0ba1f91b","reader_fragment":"p-315053-316837-f974a68a180e8567","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-315053-316837-f974a68a180e8567","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c955c4fb9b541ec9ac02","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":316065,"character_end":316082,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-315053-316837-f974a68a180e8567","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-315053-316837-f974a68a180e8567","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":315895,"character_end":316312,"quote":"ance N o. XXII of 2009, dated October 28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n699 New sub-section (1A) added through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 118   \r\n \r\n 700[72C.  Reward to Inland Revenue Officers and Official s.– (1) In cases \r\ninvolving concealment or evasion of sales tax and other taxes, cash reward shall \r\nbe sanctioned to the officers","quote_sha256":"91070cbb134ab9e1b693c20ad6d4e3d269fc10d0202a130a83ebee416c1a8b09","reader_fragment":"p-315053-316837-f974a68a180e8567","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-315053-316837-f974a68a180e8567","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b68d51cbb6dff3c87014","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":316086,"character_end":316105,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-315053-316837-f974a68a180e8567","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-315053-316837-f974a68a180e8567","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":315916,"character_end":316335,"quote":"9, dated October 28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n699 New sub-section (1A) added through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 118   \r\n \r\n 700[72C.  Reward to Inland Revenue Officers and Official s.– (1) In cases \r\ninvolving concealment or evasion of sales tax and other taxes, cash reward shall \r\nbe sanctioned to the officers and officials of Inlan","quote_sha256":"c47af66a6497f27ecfceecd132614ec4e7121ec2142cb424aa06082bc914ff3b","reader_fragment":"p-315053-316837-f974a68a180e8567","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-315053-316837-f974a68a180e8567","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1af869b4bd26a657014a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318508,"character_end":318525,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-316837-318576-1898802814174834","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-316837-318576-1898802814174834","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318338,"character_end":318755,"quote":"03[in \r\naggregate to a single supplier in a tax period], excluding payment against a utility \r\n                                           \r\n700Section 72C substituted by Finance Act, 2013.  \r\n701 Section 72D added by Finance Act, 2015. \r\n702 Section 73 substituted by Finance Act, 2004. Earlier it was substituted by Finance Act, 2003, which was \r\ninserted by Tax Laws (Amendments) Ordinance, 1999. \r\n703 Words insert","quote_sha256":"0aafabdcf252f3f4aaed8df51ac782212f29cf1353182be2f9f2a5458ca9d606","reader_fragment":"p-316837-318576-1898802814174834","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-316837-318576-1898802814174834","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0130d57f55b6bc7d7748","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318555,"character_end":318572,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-316837-318576-1898802814174834","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-316837-318576-1898802814174834","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318385,"character_end":318802,"quote":" period], excluding payment against a utility \r\n                                           \r\n700Section 72C substituted by Finance Act, 2013.  \r\n701 Section 72D added by Finance Act, 2015. \r\n702 Section 73 substituted by Finance Act, 2004. Earlier it was substituted by Finance Act, 2003, which was \r\ninserted by Tax Laws (Amendments) Ordinance, 1999. \r\n703 Words inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 ","quote_sha256":"94027e2c0d7e2852c415b5e6f80c9f8124601086205684e28ad66ae4d1b07391","reader_fragment":"p-316837-318576-1898802814174834","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-316837-318576-1898802814174834","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3d28808813ebb349c4ab","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318606,"character_end":318623,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-318576-320338-939a17c2aefd2a97","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-318576-320338-939a17c2aefd2a97","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318436,"character_end":318853,"quote":"                                        \r\n700Section 72C substituted by Finance Act, 2013.  \r\n701 Section 72D added by Finance Act, 2015. \r\n702 Section 73 substituted by Finance Act, 2004. Earlier it was substituted by Finance Act, 2003, which was \r\ninserted by Tax Laws (Amendments) Ordinance, 1999. \r\n703 Words inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 119   \r\n \r\nbill, shall be made by a crossed c","quote_sha256":"cf7fd1c5a7d08e951be3adc765b16bfbac13cb02acc401a2c992adcd6bc42364","reader_fragment":"p-316837-318576-1898802814174834","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-316837-318576-1898802814174834","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b75a6736f80488cffe23","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318655,"character_end":318672,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-318576-320338-939a17c2aefd2a97","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-318576-320338-939a17c2aefd2a97","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318485,"character_end":318902,"quote":"ion 72C substituted by Finance Act, 2013.  \r\n701 Section 72D added by Finance Act, 2015. \r\n702 Section 73 substituted by Finance Act, 2004. Earlier it was substituted by Finance Act, 2003, which was \r\ninserted by Tax Laws (Amendments) Ordinance, 1999. \r\n703 Words inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 119   \r\n \r\nbill, shall be made by a crossed cheque drawn on a bank or by crossed bank draft \r\n","quote_sha256":"e98e7756c6602b148d31a3d4eeef4fae6470ba5694757e88ee548770bd4045b6","reader_fragment":"p-316837-318576-1898802814174834","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-316837-318576-1898802814174834","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-00d9ff869f71294aa280","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318761,"character_end":318778,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-318576-320338-939a17c2aefd2a97","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-318576-320338-939a17c2aefd2a97","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318591,"character_end":319008,"quote":"substituted by Finance Act, 2004. Earlier it was substituted by Finance Act, 2003, which was \r\ninserted by Tax Laws (Amendments) Ordinance, 1999. \r\n703 Words inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 119   \r\n \r\nbill, shall be made by a crossed cheque drawn on a bank or by crossed bank draft \r\nor crossed pay order or any other crossed banking instrument showing transfer of \r\nthe amount of the sales","quote_sha256":"ba23b96369836b15fa2c48d742fe456ce866928ca288ae356fd38350e7233752","reader_fragment":"p-318576-320338-939a17c2aefd2a97","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-318576-320338-939a17c2aefd2a97","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c22d26681aa2a42068e9","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318782,"character_end":318801,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-318576-320338-939a17c2aefd2a97","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-318576-320338-939a17c2aefd2a97","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":318612,"character_end":319031,"quote":"e Act, 2004. Earlier it was substituted by Finance Act, 2003, which was \r\ninserted by Tax Laws (Amendments) Ordinance, 1999. \r\n703 Words inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 119   \r\n \r\nbill, shall be made by a crossed cheque drawn on a bank or by crossed bank draft \r\nor crossed pay order or any other crossed banking instrument showing transfer of \r\nthe amount of the sales tax invoice in favour ","quote_sha256":"62726831ed33d97a792c7102158210d8ff4c94e04af39f79df6fcf67cde347cf","reader_fragment":"p-318576-320338-939a17c2aefd2a97","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-318576-320338-939a17c2aefd2a97","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1b204f8fda532272994f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":321129,"character_end":321146,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-320338-322120-42998574de7e90da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-320338-322120-42998574de7e90da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":320959,"character_end":321376,"quote":"gistered 708[through Form STR -1 or change of particulars in registration \r\ndatabase.]] \r\n \r\n                                           \r\n704Substituted for full stop by Finance Act, 2005 \r\n705 Proviso inserted by Finance Act, 2005. \r\n706 New proviso inserted by Finance Act, 2021. \r\n707 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin anc","quote_sha256":"903740e8364c68a79ce9f3459ef84d674b5c1968677238d8ee455c523bdebedc","reader_fragment":"p-320338-322120-42998574de7e90da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-320338-322120-42998574de7e90da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-30c2ab4e5735b399dd2a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":321173,"character_end":321190,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-320338-322120-42998574de7e90da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-320338-322120-42998574de7e90da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":321003,"character_end":321420,"quote":"f particulars in registration \r\ndatabase.]] \r\n \r\n                                           \r\n704Substituted for full stop by Finance Act, 2005 \r\n705 Proviso inserted by Finance Act, 2005. \r\n706 New proviso inserted by Finance Act, 2021. \r\n707 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III ","quote_sha256":"c31fc3ed31b1a3f5f40652a14f15c4e346f55368705a308b4358520848bf7b8a","reader_fragment":"p-320338-322120-42998574de7e90da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-320338-322120-42998574de7e90da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4b73a73c697f598f57e9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":321222,"character_end":321239,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-320338-322120-42998574de7e90da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-320338-322120-42998574de7e90da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":321052,"character_end":321469,"quote":"                                           \r\n704Substituted for full stop by Finance Act, 2005 \r\n705 Proviso inserted by Finance Act, 2005. \r\n706 New proviso inserted by Finance Act, 2021. \r\n707 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (","quote_sha256":"e9ec87e0179e8912973c0d794b86f84f9ac89bdce60ee1b43740b11fd523f640","reader_fragment":"p-320338-322120-42998574de7e90da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-320338-322120-42998574de7e90da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1d3100a1a4d2ada67eeb","source":"pk-code-9214c4c9c1cfd408","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":321247,"character_end":321295,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-320338-322120-42998574de7e90da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-320338-322120-42998574de7e90da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":321077,"character_end":321525,"quote":"                  \r\n704Substituted for full stop by Finance Act, 2005 \r\n705 Proviso inserted by Finance Act, 2005. \r\n706 New proviso inserted by Finance Act, 2021. \r\n707 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010, the same amendment was made by Finance Amendment) Ordin ance, 2010, \r\npromulgated as Ordinance no. III of 2010, the same amendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No.","quote_sha256":"d01b0445947c5edb714226d21c6ca7d272d27f8ba9ed900b61cddd7e350218eb","reader_fragment":"p-320338-322120-42998574de7e90da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-320338-322120-42998574de7e90da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-00ee7ee30d91cb21ea07","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":321897,"character_end":321914,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-320338-322120-42998574de7e90da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-320338-322120-42998574de7e90da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":321727,"character_end":322144,"quote":"omulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n708 Words inserted by Finance Act, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 120   \r\n \r\n 709[“(4) A registered 710[person] shall not be entitled to deduct input tax \r\n(credit adjustment or deduction of input tax) which is attributable to such taxable \r\nsupplies exceeding, in a","quote_sha256":"f39a25b827317de522ab8e6b59da9581ead207c3d6bf319d3730e0765905b1e9","reader_fragment":"p-320338-322120-42998574de7e90da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-320338-322120-42998574de7e90da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3df6f917161bde3c7220","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":321918,"character_end":321937,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-320338-322120-42998574de7e90da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-320338-322120-42998574de7e90da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":321748,"character_end":322167,"quote":"e No. XXII of 2009, dated October 28, 2009, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 229 to 259. \r\n708 Words inserted by Finance Act, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 120   \r\n \r\n 709[“(4) A registered 710[person] shall not be entitled to deduct input tax \r\n(credit adjustment or deduction of input tax) which is attributable to such taxable \r\nsupplies exceeding, in aggregate, 711[the amoun","quote_sha256":"d02cc8f1229fbb9541a84fb96ca0f669b97101c8bfc0abbbc0bb6858ec31aace","reader_fragment":"p-320338-322120-42998574de7e90da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-320338-322120-42998574de7e90da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6adff254e7c3ca6c08b4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324450,"character_end":324467,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324280,"character_end":324697,"quote":"on 30, a committee of \r\n                                           \r\n709 New sub-section “(4)” inserted through Tax Laws (Amendment) Act, 2020. \r\n710 Word substituted by Finance Act, 2020. \r\n711 the expression “the amount in a financial year or in a tax period, as may be prescribed by the Board, with the approval of Federal Government” \r\nsubstituted by Finance Act, 2025. \r\n712 Word “and” omitted and the word “and”","quote_sha256":"65743bd5e1fa9dd142b1876b389a9756146873511725fbedcd937d31c0809451","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-141d01335d9f0efea9bd","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324635,"character_end":324652,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324465,"character_end":324882,"quote":"20. \r\n711 the expression “the amount in a financial year or in a tax period, as may be prescribed by the Board, with the approval of Federal Government” \r\nsubstituted by Finance Act, 2025. \r\n712 Word “and” omitted and the word “and” inserted by Finance Act, 2020. \r\n713 New clause (d) inserted by Finance Act, 2020. \r\n714 Section 74 added by the Finance Ordinance, 2002. \r\n715 Substituted for the words “Central Board","quote_sha256":"4a1d07bc4ac104f5fbdee89cdb8f53a2a3c5efe27e41214ae52f9dc6e148e52f","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-af1b45330fe0a1cb0f9a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324710,"character_end":324727,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324540,"character_end":324957,"quote":", as may be prescribed by the Board, with the approval of Federal Government” \r\nsubstituted by Finance Act, 2025. \r\n712 Word “and” omitted and the word “and” inserted by Finance Act, 2020. \r\n713 New clause (d) inserted by Finance Act, 2020. \r\n714 Section 74 added by the Finance Ordinance, 2002. \r\n715 Substituted for the words “Central Board of Revenue” by Finance Act, 2007. \r\n716 Words added by Finance Act, 2022. ","quote_sha256":"db1ccc80252d9194f25cd9a19baaff01757fbf5e7a54bfa9fd812a42c074fc50","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3c04b75977b9311b88da","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324762,"character_end":324779,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324592,"character_end":325009,"quote":"al of Federal Government” \r\nsubstituted by Finance Act, 2025. \r\n712 Word “and” omitted and the word “and” inserted by Finance Act, 2020. \r\n713 New clause (d) inserted by Finance Act, 2020. \r\n714 Section 74 added by the Finance Ordinance, 2002. \r\n715 Substituted for the words “Central Board of Revenue” by Finance Act, 2007. \r\n716 Words added by Finance Act, 2022. \r\n717 In section 74, in the proviso, for the full st","quote_sha256":"41035adad9086a286c9f763e65967ffae43ad5fa858b39da589f9370d8b0e214","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6be3ba83dea54730128a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324811,"character_end":324834,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324641,"character_end":325064,"quote":"e Act, 2025. \r\n712 Word “and” omitted and the word “and” inserted by Finance Act, 2020. \r\n713 New clause (d) inserted by Finance Act, 2020. \r\n714 Section 74 added by the Finance Ordinance, 2002. \r\n715 Substituted for the words “Central Board of Revenue” by Finance Act, 2007. \r\n716 Words added by Finance Act, 2022. \r\n717 In section 74, in the proviso, for the full stop at the end, a colon substituted and thereafter new p","quote_sha256":"a437b756d54f4c1a8209c5088a9f8fa0a60e590a2fcee6c37e6fde2f1805069f","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a4d407cdb86b957e7d5d","source":"pk-code-9214c4c9c1cfd408","title":"Central Board of Revenue” by Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324869,"character_end":324915,"quote":"Central Board of Revenue” by Finance Act, 2007","quote_sha256":"0fe25f8c4d6f02c86dd07af68f821b124d5ab47bacf6bfa02919fca764aeb6f6","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324699,"character_end":325145,"quote":"nserted by Finance Act, 2020. \r\n713 New clause (d) inserted by Finance Act, 2020. \r\n714 Section 74 added by the Finance Ordinance, 2002. \r\n715 Substituted for the words “Central Board of Revenue” by Finance Act, 2007. \r\n716 Words added by Finance Act, 2022. \r\n717 In section 74, in the proviso, for the full stop at the end, a colon substituted and thereafter new provisos inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 121   \r\n \r\nmemb","quote_sha256":"987ae23747532995557f8f9feca8063441d92455913ad8f5d88936578d7da638","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c5afea362267fbe47cc4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324938,"character_end":324955,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324768,"character_end":325185,"quote":"e Act, 2020. \r\n714 Section 74 added by the Finance Ordinance, 2002. \r\n715 Substituted for the words “Central Board of Revenue” by Finance Act, 2007. \r\n716 Words added by Finance Act, 2022. \r\n717 In section 74, in the proviso, for the full stop at the end, a colon substituted and thereafter new provisos inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 121   \r\n \r\nmembers as notified by the Board may further","quote_sha256":"0815fb640895caccce4baefd4052e0c4e6b1aa1ca41491e420c998e4333cd922","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2541a5ca550dec9fe6f6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":325084,"character_end":325101,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324914,"character_end":325331,"quote":"7. \r\n716 Words added by Finance Act, 2022. \r\n717 In section 74, in the proviso, for the full stop at the end, a colon substituted and thereafter new provisos inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 121   \r\n \r\nmembers as notified by the Board may further condone the limitation specified for \r\na period as it may deem fit, after providing a reasonable opportunity of being heard \r\nto the registered p","quote_sha256":"d6bc5f844e28c0e815bd35ea1c52e38915d7846107acebeebefab3da1828dc26","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7f62f0af7142f9f79314","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":325104,"character_end":325123,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":324934,"character_end":325353,"quote":" by Finance Act, 2022. \r\n717 In section 74, in the proviso, for the full stop at the end, a colon substituted and thereafter new provisos inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 121   \r\n \r\nmembers as notified by the Board may further condone the limitation specified for \r\na period as it may deem fit, after providing a reasonable opportunity of being heard \r\nto the registered person concerned. \r\n \r\n","quote_sha256":"d35b9865624b2ea5df4eb7244f8e91540dc3a5f3331c2de7ec9dfdad89c677d1","reader_fragment":"p-323900-325662-eecbc39c3fe0d3d5","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-323900-325662-eecbc39c3fe0d3d5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5f83b3fe4f6a18f5539f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":326208,"character_end":326225,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-325662-327394-d3d271cfd576adf9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-325662-327394-d3d271cfd576adf9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":326038,"character_end":326455,"quote":"ligence and Investigation), Inland Revenue and authorities specified in \r\nsection 30A, all orders passed, notices issued and a ctions taken, before \r\ncommencement of the Finance Act, 2018, in exercise or purported exercise of the \r\npowers and functions of the officers of Inland Revenue under this Act by the \r\nDirector General (Intelligence and Investigation), Inland Revenue or the \r\nauthorities specified in sectio","quote_sha256":"724e2df11c27af648252975f328ca76dc33a22bbcef865ff4ac5dd7d5878b47d","reader_fragment":"p-325662-327394-d3d271cfd576adf9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-325662-327394-d3d271cfd576adf9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4f41d82dda0a6951a0b4","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":326730,"character_end":326747,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-325662-327394-d3d271cfd576adf9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-325662-327394-d3d271cfd576adf9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":326560,"character_end":326977,"quote":"ion of the provisions of Act IV of 1969 to Sales Tax.– The \r\nFederal Government may, by notification in the official Gazette, declare  that any \r\nof the provision of the Customs Act, 1969 (IV of 1969), relating to the levy of, and \r\nexemption from, customs duties, draw -back of duty, warehousing, confiscation, \r\nand procedure relating to offences and appeals shall, with such modifications and \r\nalterations as it m","quote_sha256":"7f05ac5330c43b989be577a77b34bb309d6a68df9eb4630ca0c85da14ca4fe77","reader_fragment":"p-325662-327394-d3d271cfd576adf9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-325662-327394-d3d271cfd576adf9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a0f2e45a75e811b04d20","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":327884,"character_end":327901,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":327714,"character_end":328131,"quote":"er in which fee and \r\nservice charges collected under sub-section (1) shall be expended.] \r\n                                           \r\n718 Section 74A inserted through Finance Act, 2017 \r\n719 Existing provision numbered as sub-section (1) by Finance Act, 2018. \r\n720 Figure substituted by Finance Act, 2018. \r\n721 New sub-section (2) added by Finance Act, 2018. \r\n722 New section 76 added through Finance Act, 2019.","quote_sha256":"13ce56967c68652cd0d7389d5c08b1e78a317efc15d7d94486afb6f43d573ca4","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-50e47886cfad6b24d103","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":327958,"character_end":327975,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":327788,"character_end":328205,"quote":"l be expended.] \r\n                                           \r\n718 Section 74A inserted through Finance Act, 2017 \r\n719 Existing provision numbered as sub-section (1) by Finance Act, 2018. \r\n720 Figure substituted by Finance Act, 2018. \r\n721 New sub-section (2) added by Finance Act, 2018. \r\n722 New section 76 added through Finance Act, 2019. \r\n723Words “Federal Government” substituted through Tax Laws (Amendment) ","quote_sha256":"eb6b299a3b62a02632464315731e4a2fe63c657ebe5ece9f5a2f350953aba1d0","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ea660f8e334ca2743192","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":328005,"character_end":328022,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":327835,"character_end":328252,"quote":"              \r\n718 Section 74A inserted through Finance Act, 2017 \r\n719 Existing provision numbered as sub-section (1) by Finance Act, 2018. \r\n720 Figure substituted by Finance Act, 2018. \r\n721 New sub-section (2) added by Finance Act, 2018. \r\n722 New section 76 added through Finance Act, 2019. \r\n723Words “Federal Government” substituted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n724 Existing sub-","quote_sha256":"87b6d7afd69ea5f5f32d7a33737bce6a6b6fa200e99ee260470a9a3dfaf313c7","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-28513a8eaf5f92168034","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":328059,"character_end":328076,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":327889,"character_end":328306,"quote":"ce Act, 2017 \r\n719 Existing provision numbered as sub-section (1) by Finance Act, 2018. \r\n720 Figure substituted by Finance Act, 2018. \r\n721 New sub-section (2) added by Finance Act, 2018. \r\n722 New section 76 added through Finance Act, 2019. \r\n723Words “Federal Government” substituted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n724 Existing sub-section renumbered as sub-section (1) and new sub-sect","quote_sha256":"ea6ef0bd73e2a479c3984d7be73ea41e27e5c8c9c227744a1bf4c403683372ca","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4cbcf12bf3aa53e870a0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":328113,"character_end":328130,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":327943,"character_end":328360,"quote":"section (1) by Finance Act, 2018. \r\n720 Figure substituted by Finance Act, 2018. \r\n721 New sub-section (2) added by Finance Act, 2018. \r\n722 New section 76 added through Finance Act, 2019. \r\n723Words “Federal Government” substituted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n724 Existing sub-section renumbered as sub-section (1) and new sub-section (2) inserted by Finance Act, 2021. \r\nSales Tax Act","quote_sha256":"01227286bdcd37c4ad01e1e92200e465ff7cd4e96899099de7e192f22ae5308d","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a46fc242cf8e9763680a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":328326,"character_end":328343,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":328156,"character_end":328573,"quote":"rnment” substituted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n724 Existing sub-section renumbered as sub-section (1) and new sub-section (2) inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 122   \r\n \r\n \r\n 725[77. Uniform.– The Board may, by notification in the official Gazette, \r\nprescribe rules for wearing of uniform by officers and staff of Inland Revenue \r\nServices.] \r\n \r\n \r\n*********","quote_sha256":"0b9be126628bd90aaf433a4db077fc5d86d6488ff68c49ef34d6cafceef683b6","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c1c85628ac203dc72ce3","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":328347,"character_end":328366,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":328177,"character_end":328596,"quote":"hrough Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n724 Existing sub-section renumbered as sub-section (1) and new sub-section (2) inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 122   \r\n \r\n \r\n 725[77. Uniform.– The Board may, by notification in the official Gazette, \r\nprescribe rules for wearing of uniform by officers and staff of Inland Revenue \r\nServices.] \r\n \r\n \r\n*************** \r\n              ","quote_sha256":"c0fb8c74450a38033e28a08ecfb45478d49d908305135d0482ed69aa7f24f103","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c66990573cecf29ba419","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":328655,"character_end":328672,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":328485,"character_end":328902,"quote":"earing of uniform by officers and staff of Inland Revenue \r\nServices.] \r\n \r\n \r\n*************** \r\n                                           \r\n725 New section 77 added by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 123   \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\nSCHEDULES \r\n \r\nThe \r\nFIRST SCHEDULE \r\n726[***] \r\n \r\nThe \r\nSECOND SCHEDULE \r\n727[***] \r\n \r\n \r\n \r\n \r\n728[The  \r\nTHIRD SCHEDULE \r","quote_sha256":"9940deb0607ea3ea53cc5b4fd2b941c2108d048fd2f569e0516676517e4ae633","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6445fd1d1fab87d2e246","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":328676,"character_end":328695,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":328506,"character_end":328925,"quote":"officers and staff of Inland Revenue \r\nServices.] \r\n \r\n \r\n*************** \r\n                                           \r\n725 New section 77 added by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 123   \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\nSCHEDULES \r\n \r\nThe \r\nFIRST SCHEDULE \r\n726[***] \r\n \r\nThe \r\nSECOND SCHEDULE \r\n727[***] \r\n \r\n \r\n \r\n \r\n728[The  \r\nTHIRD SCHEDULE \r\nSee 729[clause (a)] of","quote_sha256":"391da1d56957d0c188e307a7222fca0ed61384b68ca08de2789b166abaaca5c1","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a672e8328910694a6ecb","source":"pk-code-9214c4c9c1cfd408","title":"Third Schedule Substituted by Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":329244,"character_end":329291,"quote":"Third Schedule Substituted by Finance Act, 1998","quote_sha256":"b082fc07a8ea6a663a23712a30655081e2b7964909f05f683885b2163628ad5b","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":329074,"character_end":329521,"quote":" Act, 1997, with effect from March 28, 1997. \r\n727 The Second Schedule omitted by Finance Supplementary (Amendment) Act, 1997, with effect from March 28, 1997. \r\n728 The Third Schedule Substituted by Finance Act, 1998, earlier it was inserted by Finance Act, 1996. \r\n729 Substituted for the words, brackets and letter “clause (c)” by Finance Ordinance, 2002 \r\nSales Tax Act, 1990 \r\n \r\n 124   \r\n \r\nSerial \r\nNo. \r\nDescription  Heading Nos. of the Fi","quote_sha256":"fdd8bf5b44e7e12f284092e242868d53b54358785dae5f47d0a6761fc0c725a5","reader_fragment":"p-327394-329121-548b52dde98daf0f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-327394-329121-548b52dde98daf0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1529f435fa289fe33c6c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":329320,"character_end":329337,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":329150,"character_end":329567,"quote":"ed by Finance Supplementary (Amendment) Act, 1997, with effect from March 28, 1997. \r\n728 The Third Schedule Substituted by Finance Act, 1998, earlier it was inserted by Finance Act, 1996. \r\n729 Substituted for the words, brackets and letter “clause (c)” by Finance Ordinance, 2002 \r\nSales Tax Act, 1990 \r\n \r\n 124   \r\n \r\nSerial \r\nNo. \r\nDescription  Heading Nos. of the First \r\nSchedule to the Customs Act, \r\n1969 (IV ","quote_sha256":"e473f78051f8062fb2096f4b145d8fe1cba0f82f848b252fc74b550dae85e66a","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-20185441ff48004346a8","source":"pk-code-9214c4c9c1cfd408","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":329408,"character_end":329431,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":329238,"character_end":329661,"quote":"8 The Third Schedule Substituted by Finance Act, 1998, earlier it was inserted by Finance Act, 1996. \r\n729 Substituted for the words, brackets and letter “clause (c)” by Finance Ordinance, 2002 \r\nSales Tax Act, 1990 \r\n \r\n 124   \r\n \r\nSerial \r\nNo. \r\nDescription  Heading Nos. of the First \r\nSchedule to the Customs Act, \r\n1969 (IV of 1969) \r\n(1) (2) (3) \r\n1 Fruit juices and vegetable \r\njuices  \r\n20.09 \r\n2 Ice Cream.  730[21","quote_sha256":"302f546692fed931b118e2d472889c5810892addf737eae2430410db3c26c4f7","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ff5cd9cdf339500a9b5e","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":329434,"character_end":329453,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":329264,"character_end":329683,"quote":"ituted by Finance Act, 1998, earlier it was inserted by Finance Act, 1996. \r\n729 Substituted for the words, brackets and letter “clause (c)” by Finance Ordinance, 2002 \r\nSales Tax Act, 1990 \r\n \r\n 124   \r\n \r\nSerial \r\nNo. \r\nDescription  Heading Nos. of the First \r\nSchedule to the Customs Act, \r\n1969 (IV of 1969) \r\n(1) (2) (3) \r\n1 Fruit juices and vegetable \r\njuices  \r\n20.09 \r\n2 Ice Cream.  730[2105.0000] \r\n3 Aerated w","quote_sha256":"b4c94629ba250c23f40f9379d42380ed26e9eaa6963579d12edd44f22b0cca15","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aee709d6234645f7f9c9","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":329519,"character_end":329562,"quote":"First \r\nSchedule to the Customs Act, \r\n1969","quote_sha256":"5c41226613c908f70eee353b57966bfe2a98b9bfc192ec0d9511d16ca6cf61a0","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":329349,"character_end":329792,"quote":"tituted for the words, brackets and letter “clause (c)” by Finance Ordinance, 2002 \r\nSales Tax Act, 1990 \r\n \r\n 124   \r\n \r\nSerial \r\nNo. \r\nDescription  Heading Nos. of the First \r\nSchedule to the Customs Act, \r\n1969 (IV of 1969) \r\n(1) (2) (3) \r\n1 Fruit juices and vegetable \r\njuices  \r\n20.09 \r\n2 Ice Cream.  730[2105.0000] \r\n3 Aerated waters or beverages.  22.01 and 20.02 \r\n4 Syrups and squashes.  Respective headings \r\n5 Cigarettes. 2402.2000 ","quote_sha256":"678a725133303133cf2ac7c2435bd258219cfa372dfd0a47ddebad925b773dd7","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-781f2401606679e9ef05","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":330587,"character_end":330604,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":330417,"character_end":330834,"quote":" \r\n5[22. \r\n***]  \r\n739[23. ***  \r\n24. ***  \r\n25. ***  \r\n26. ***  \r\n27. ***  \r\n                                           \r\n730 Substituted for the figure “21.05” through Finance Act, 2017 \r\n731 Serial No.6 and entries relating thereto substituted by Finance Act, 2005, earlier these were inserted by Sales \r\nTax (Amendment) Ordinance, 2002, dated March 21, 2002. \r\n732 Serial No.7 to 11 and entries relating thereto a","quote_sha256":"a924bc6fba5fe51af4bceb017dc9bd5800ad1e19888de0ce4cc7c8c58d2bd462","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-63876ed79e87963de066","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":330667,"character_end":330684,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":330497,"character_end":330914,"quote":"                                         \r\n730 Substituted for the figure “21.05” through Finance Act, 2017 \r\n731 Serial No.6 and entries relating thereto substituted by Finance Act, 2005, earlier these were inserted by Sales \r\nTax (Amendment) Ordinance, 2002, dated March 21, 2002. \r\n732 Serial No.7 to 11 and entries relating thereto added by Finance Act, 2005 \r\n733 Expression substituted by Finance Act, 2022. \r\n7","quote_sha256":"25ff4e8f620e01ef7995d4f053257fa95a7afbf55096e017256ac8473345c540","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b00fa0435bbc6b62a501","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":330842,"character_end":330859,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":330672,"character_end":331089,"quote":"ce Act, 2005, earlier these were inserted by Sales \r\nTax (Amendment) Ordinance, 2002, dated March 21, 2002. \r\n732 Serial No.7 to 11 and entries relating thereto added by Finance Act, 2005 \r\n733 Expression substituted by Finance Act, 2022. \r\n734 Serial No.12 to 13 and entries relating thereto omitted by Finance Act, 2008 \r\n735 Serial No.14 to 16 and entries relating thereto added by Finance Act, 2005 \r\n736 Serial N","quote_sha256":"33934f4b581a965d36852a190bd690e7651ffbf521fed404f2ad8af50f3c77f3","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-43b9988ae1a70c816fea","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":330892,"character_end":330909,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":330722,"character_end":331139,"quote":" \r\nTax (Amendment) Ordinance, 2002, dated March 21, 2002. \r\n732 Serial No.7 to 11 and entries relating thereto added by Finance Act, 2005 \r\n733 Expression substituted by Finance Act, 2022. \r\n734 Serial No.12 to 13 and entries relating thereto omitted by Finance Act, 2008 \r\n735 Serial No.14 to 16 and entries relating thereto added by Finance Act, 2005 \r\n736 Serial No.17 and entries relating thereto added by Finance","quote_sha256":"7d48cb446463a705572f08563d377f50462eb3e5256da5e966ad3c81ff9872ad","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fdd03ab14c11fba3fe32","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":330976,"character_end":330993,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-330913-332635-e68566ac9fa194c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-330913-332635-e68566ac9fa194c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":330806,"character_end":331223,"quote":"d entries relating thereto added by Finance Act, 2005 \r\n733 Expression substituted by Finance Act, 2022. \r\n734 Serial No.12 to 13 and entries relating thereto omitted by Finance Act, 2008 \r\n735 Serial No.14 to 16 and entries relating thereto added by Finance Act, 2005 \r\n736 Serial No.17 and entries relating thereto added by Finance Act, 2005 \r\n737 Serial No.18 to 21 and entries relating thereto added by Finance Ac","quote_sha256":"a14fd18477875ede1c818aef1c0958b2ba1384c52142776d22c27d05de5cec15","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e3d9c952b29efb61d9ea","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":331057,"character_end":331074,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-330913-332635-e68566ac9fa194c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-330913-332635-e68566ac9fa194c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":330887,"character_end":331304,"quote":"d by Finance Act, 2022. \r\n734 Serial No.12 to 13 and entries relating thereto omitted by Finance Act, 2008 \r\n735 Serial No.14 to 16 and entries relating thereto added by Finance Act, 2005 \r\n736 Serial No.17 and entries relating thereto added by Finance Act, 2005 \r\n737 Serial No.18 to 21 and entries relating thereto added by Finance Act, 2006 \r\n738 Serial No.19 to 20 and entries relating thereto omitted by Finance ","quote_sha256":"0ef685322c0d488dc2e9f3ec81c856c697c8a60e8f5260d19243d91220f1526c","reader_fragment":"p-329121-330913-f28d8ced3625a004","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-329121-330913-f28d8ced3625a004","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e65869f9836aaa6a17db","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":331132,"character_end":331149,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-330913-332635-e68566ac9fa194c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-330913-332635-e68566ac9fa194c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":330962,"character_end":331379,"quote":"to omitted by Finance Act, 2008 \r\n735 Serial No.14 to 16 and entries relating thereto added by Finance Act, 2005 \r\n736 Serial No.17 and entries relating thereto added by Finance Act, 2005 \r\n737 Serial No.18 to 21 and entries relating thereto added by Finance Act, 2006 \r\n738 Serial No.19 to 20 and entries relating thereto omitted by Finance Act, 2008 \r\n739 Serial Nos. 23 to 31, 34 and 35 entries relating thereto om","quote_sha256":"139cac90e9f8b96cc12f59b41c6574d74e35f366237a92db04bd89b0899b9edb","reader_fragment":"p-330913-332635-e68566ac9fa194c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-330913-332635-e68566ac9fa194c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4f131b50af3b43452385","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":331213,"character_end":331230,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-330913-332635-e68566ac9fa194c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-330913-332635-e68566ac9fa194c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":331043,"character_end":331460,"quote":"reto added by Finance Act, 2005 \r\n736 Serial No.17 and entries relating thereto added by Finance Act, 2005 \r\n737 Serial No.18 to 21 and entries relating thereto added by Finance Act, 2006 \r\n738 Serial No.19 to 20 and entries relating thereto omitted by Finance Act, 2008 \r\n739 Serial Nos. 23 to 31, 34 and 35 entries relating thereto omitted by Notification No. S.R.O. 895(I)/2013, dated 4th October, 2013. \r\nSales Ta","quote_sha256":"712fb12226f58d52280f4eaa85719d4e739dbf3032d0b2dd3c1c9e7fefd72fb2","reader_fragment":"p-330913-332635-e68566ac9fa194c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-330913-332635-e68566ac9fa194c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0a00f85e9dff56dd3adb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":331296,"character_end":331313,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-330913-332635-e68566ac9fa194c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-330913-332635-e68566ac9fa194c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":331126,"character_end":331543,"quote":"ed by Finance Act, 2005 \r\n737 Serial No.18 to 21 and entries relating thereto added by Finance Act, 2006 \r\n738 Serial No.19 to 20 and entries relating thereto omitted by Finance Act, 2008 \r\n739 Serial Nos. 23 to 31, 34 and 35 entries relating thereto omitted by Notification No. S.R.O. 895(I)/2013, dated 4th October, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 125   \r\n \r\nSerial \r\nNo. \r\nDescription  Heading Nos. of the First ","quote_sha256":"16dd217f992f2a49aec0510abb761a91dc791e773de1e36e412edd1d24b95cab","reader_fragment":"p-330913-332635-e68566ac9fa194c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-330913-332635-e68566ac9fa194c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7a4027b55beb4c72feaf","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":331452,"character_end":331471,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-330913-332635-e68566ac9fa194c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-330913-332635-e68566ac9fa194c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":331282,"character_end":331701,"quote":"to omitted by Finance Act, 2008 \r\n739 Serial Nos. 23 to 31, 34 and 35 entries relating thereto omitted by Notification No. S.R.O. 895(I)/2013, dated 4th October, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 125   \r\n \r\nSerial \r\nNo. \r\nDescription  Heading Nos. of the First \r\nSchedule to the Customs Act, \r\n1969 (IV of 1969) \r\n(1) (2) (3) \r\n28. ***  \r\n29. ***  \r\n30. ***  \r\n31. ***]  \r\n740[32. ***]  \r\n33. Cement sold in retail \r\npa","quote_sha256":"68f73188f4883540eb64781245a67fecbca317392895f22e9420173cf0c4fa76","reader_fragment":"p-330913-332635-e68566ac9fa194c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-330913-332635-e68566ac9fa194c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a52734848bcd6d5cb659","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":331537,"character_end":331580,"quote":"First \r\nSchedule to the Customs Act, \r\n1969","quote_sha256":"5c41226613c908f70eee353b57966bfe2a98b9bfc192ec0d9511d16ca6cf61a0","reader_fragment":"p-330913-332635-e68566ac9fa194c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-330913-332635-e68566ac9fa194c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":331367,"character_end":331810,"quote":"g thereto omitted by Notification No. S.R.O. 895(I)/2013, dated 4th October, 2013. \r\nSales Tax Act, 1990 \r\n \r\n 125   \r\n \r\nSerial \r\nNo. \r\nDescription  Heading Nos. of the First \r\nSchedule to the Customs Act, \r\n1969 (IV of 1969) \r\n(1) (2) (3) \r\n28. ***  \r\n29. ***  \r\n30. ***  \r\n31. ***]  \r\n740[32. ***]  \r\n33. Cement sold in retail \r\npacking  \r\nRespective heading \r\n34. ***  \r\n35. ***]  \r\n741[36. ***]]  \r\n742[37. Mineral/bottled water Respectiv","quote_sha256":"2347e69eab7587dec35de024cdd4643324062ebac588033ef6ee480dd2d68b2a","reader_fragment":"p-330913-332635-e68566ac9fa194c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-330913-332635-e68566ac9fa194c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8654ce870098a303edd9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":332693,"character_end":332710,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-332635-334402-482c635d18705f9e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-332635-334402-482c635d18705f9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":332523,"character_end":332940,"quote":" oils, brake \r\nfluids, transmission fluid, \r\nRespective headings \r\n                                           \r\n740 Serial No. 32 and entries relating thereto omitted by Finance Act, 2022. \r\n741 Serial Nos. 22 and 36 and entries relating thereto omitted Notification No. S.R.O. 681(I)/2013, dated 26th July, 2013. \r\n742 New Serial number added through Finance Act, 2016 \r\n743 Serial numbers 38 up to 49 and entries re","quote_sha256":"a4400a9bd1480b4565e04cde43830107975714a09cc230760a291f807d43157c","reader_fragment":"p-330913-332635-e68566ac9fa194c6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-330913-332635-e68566ac9fa194c6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f3b66f784ed250fd405d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":332875,"character_end":332892,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-332635-334402-482c635d18705f9e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-332635-334402-482c635d18705f9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":332705,"character_end":333122,"quote":" 2022. \r\n741 Serial Nos. 22 and 36 and entries relating thereto omitted Notification No. S.R.O. 681(I)/2013, dated 26th July, 2013. \r\n742 New Serial number added through Finance Act, 2016 \r\n743 Serial numbers 38 up to 49 and entries relating thereto added through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 126   \r\n \r\nSerial \r\nNo. \r\nDescription  Heading Nos. of the First \r\nSchedule to the Customs Act, \r\n1969 (IV","quote_sha256":"dd546e2d5f787644f0955c8e2d0fb77dc477e931f24543cacf3419baac5c4d79","reader_fragment":"p-332635-334402-482c635d18705f9e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-332635-334402-482c635d18705f9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d5bf0c9e9238233fa079","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":332969,"character_end":332986,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-332635-334402-482c635d18705f9e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-332635-334402-482c635d18705f9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":332799,"character_end":333216,"quote":". 681(I)/2013, dated 26th July, 2013. \r\n742 New Serial number added through Finance Act, 2016 \r\n743 Serial numbers 38 up to 49 and entries relating thereto added through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 126   \r\n \r\nSerial \r\nNo. \r\nDescription  Heading Nos. of the First \r\nSchedule to the Customs Act, \r\n1969 (IV of 1969) \r\n(1) (2) (3) \r\nand other vehicular fluids \r\nsold in retail packing. \r\n43. Storage b","quote_sha256":"26100f9d2e865f58761f16de7ae9cad2b738c77a6e045a72c8b69a84c503b964","reader_fragment":"p-332635-334402-482c635d18705f9e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-332635-334402-482c635d18705f9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-22fca0ec2be78942bd61","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":332990,"character_end":333009,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-332635-334402-482c635d18705f9e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-332635-334402-482c635d18705f9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":332820,"character_end":333239,"quote":"26th July, 2013. \r\n742 New Serial number added through Finance Act, 2016 \r\n743 Serial numbers 38 up to 49 and entries relating thereto added through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 126   \r\n \r\nSerial \r\nNo. \r\nDescription  Heading Nos. of the First \r\nSchedule to the Customs Act, \r\n1969 (IV of 1969) \r\n(1) (2) (3) \r\nand other vehicular fluids \r\nsold in retail packing. \r\n43. Storage batteries excluding \r\nth","quote_sha256":"1c34185c983a4854b1378df45f673fe043b26717db677f1e20f27e5392e2117b","reader_fragment":"p-332635-334402-482c635d18705f9e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-332635-334402-482c635d18705f9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-93c4710acb3f64de99b0","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":333075,"character_end":333118,"quote":"First \r\nSchedule to the Customs Act, \r\n1969","quote_sha256":"5c41226613c908f70eee353b57966bfe2a98b9bfc192ec0d9511d16ca6cf61a0","reader_fragment":"p-332635-334402-482c635d18705f9e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-332635-334402-482c635d18705f9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":332905,"character_end":333348,"quote":" numbers 38 up to 49 and entries relating thereto added through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 126   \r\n \r\nSerial \r\nNo. \r\nDescription  Heading Nos. of the First \r\nSchedule to the Customs Act, \r\n1969 (IV of 1969) \r\n(1) (2) (3) \r\nand other vehicular fluids \r\nsold in retail packing. \r\n43. Storage batteries excluding \r\nthose sold to automotive \r\nmanufacturers or assemblers \r\nRespective headings \r\n44. Tyres and tubes excluding \r\n","quote_sha256":"0489fc055dfc2110d7cd3488dba6d9f71b12d196ba6f3559c79b3e7c668b1d08","reader_fragment":"p-332635-334402-482c635d18705f9e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-332635-334402-482c635d18705f9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-21dbedc7355dc0a4d8ea","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":334536,"character_end":334553,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-334402-336150-33e168e7c484b661","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-334402-336150-33e168e7c484b661","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":334366,"character_end":334783,"quote":"                                  \r\n744Serial number 50 omitted by Finance (Supplementary) Act, 2022 w.e.f 1st day of December, 2021. \r\n745 New serial number 51 added by Finance Act, 2024. \r\n746 Serial number 52,53,54 and 55 and entries relating thereto in columns (2) and (3) inserted by Finance Act, 2025. \r\n747 Fourth Schedule omitted by Finance Act, 1998. \r\nSales Tax Act, 1990 \r\n \r\n 127   \r\n \r\n748[The \r\n FIFTH S","quote_sha256":"d0ea851c731079f97d3cbb8c49c5d6b926f534554ecc7f187a16589a7a13df85","reader_fragment":"p-332635-334402-482c635d18705f9e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-332635-334402-482c635d18705f9e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4bd3e5400c0c93e27ce8","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":334655,"character_end":334672,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-334402-336150-33e168e7c484b661","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-334402-336150-33e168e7c484b661","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":334485,"character_end":334902,"quote":"ecember, 2021. \r\n745 New serial number 51 added by Finance Act, 2024. \r\n746 Serial number 52,53,54 and 55 and entries relating thereto in columns (2) and (3) inserted by Finance Act, 2025. \r\n747 Fourth Schedule omitted by Finance Act, 1998. \r\nSales Tax Act, 1990 \r\n \r\n 127   \r\n \r\n748[The \r\n FIFTH SCHEDULE \r\n[See section 4]  \r\n \r\nSerial \r\nNo.  \r\nDescription \r\n(1)  (2) \r\n749[1.  ***]  \r\n2.  Supply to diplomats, diplo","quote_sha256":"3002ef3ed3d0835a855c6ecdb3506b4f45608e550bd371f03b9fa69e5f555f87","reader_fragment":"p-334402-336150-33e168e7c484b661","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-334402-336150-33e168e7c484b661","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-df5e9844e001fadb57e6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":334707,"character_end":334724,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-334402-336150-33e168e7c484b661","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-334402-336150-33e168e7c484b661","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":334537,"character_end":334954,"quote":"inance Act, 2024. \r\n746 Serial number 52,53,54 and 55 and entries relating thereto in columns (2) and (3) inserted by Finance Act, 2025. \r\n747 Fourth Schedule omitted by Finance Act, 1998. \r\nSales Tax Act, 1990 \r\n \r\n 127   \r\n \r\n748[The \r\n FIFTH SCHEDULE \r\n[See section 4]  \r\n \r\nSerial \r\nNo.  \r\nDescription \r\n(1)  (2) \r\n749[1.  ***]  \r\n2.  Supply to diplomats, diplomatic missions, privileged persons and \r\nprivileged ","quote_sha256":"28e3956659e9ca9d52253bfa836f92b55501170c0d66b92aa20f1bda9dad0aca","reader_fragment":"p-334402-336150-33e168e7c484b661","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-334402-336150-33e168e7c484b661","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f224aa414e6775f41af4","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":334728,"character_end":334747,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-334402-336150-33e168e7c484b661","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-334402-336150-33e168e7c484b661","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":334558,"character_end":334977,"quote":"46 Serial number 52,53,54 and 55 and entries relating thereto in columns (2) and (3) inserted by Finance Act, 2025. \r\n747 Fourth Schedule omitted by Finance Act, 1998. \r\nSales Tax Act, 1990 \r\n \r\n 127   \r\n \r\n748[The \r\n FIFTH SCHEDULE \r\n[See section 4]  \r\n \r\nSerial \r\nNo.  \r\nDescription \r\n(1)  (2) \r\n749[1.  ***]  \r\n2.  Supply to diplomats, diplomatic missions, privileged persons and \r\nprivileged organizations which are","quote_sha256":"51292973e1c12ec0c883b375d89fd0e9c04b7b556e2d62db75d631561cadb998","reader_fragment":"p-334402-336150-33e168e7c484b661","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-334402-336150-33e168e7c484b661","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-28f5be6cc3bb46b32bad","source":"pk-code-9214c4c9c1cfd408","title":"Duty and Tax Remission Rules, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":335393,"character_end":335429,"quote":"Duty and Tax Remission \r\nRules, 2001","quote_sha256":"f228ee4c16c3f69607627f055c29a525b18fec10dbdf0483fd4d15c0744977ce","reader_fragment":"p-334402-336150-33e168e7c484b661","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-334402-336150-33e168e7c484b661","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":335223,"character_end":335659,"quote":"nd goods for further] \r\nmanufacture of goods in the Export Processing Zones.] \r\n754[6. *****] \r\n754[6A. ***]omitted \r\n  755[7. \r\n  \r\nSupplies made to exporters under the Duty and Tax Remission \r\nRules, 2001 subject to the observance of procedures, restrictions \r\nand conditions prescribed therein.] \r\n756[8.  \r\n \r\n \r\n \r\nImports or supplies made to Gawadar Special Economic Zone, \r\nexcluding vehicles falling under heading 87.02 of the P","quote_sha256":"62342c7152fa7cabe58172a43a02948e578a4e77b8db54ed6a867fb1ae886994","reader_fragment":"p-334402-336150-33e168e7c484b661","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-334402-336150-33e168e7c484b661","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-944f6d5fc8c75dc2edca","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":336129,"character_end":336146,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-334402-336150-33e168e7c484b661","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-334402-336150-33e168e7c484b661","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":335959,"character_end":336376,"quote":" 2022 for the period as \r\nspecified in the Second Schedule to the said Act.] \r\n[9. ***]omitted \r\n                                           \r\n748 Fifth Schedule added by Finance Act, 1996. \r\n749 S. Nos. 1 and 6 and entries relating thereto omitted by Finance Act, 2021. \r\n750Serial number 3 and entries relating thereto in column (2) omitted by Finance (Supplementary) Act, 2022.  \r\n751Serial No. 4 and entry relating","quote_sha256":"6fd1fba134c9a391ffe4116922922f7458070ca0e9ac01b7cbddd8be582ae21c","reader_fragment":"p-334402-336150-33e168e7c484b661","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-334402-336150-33e168e7c484b661","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6cefd20720d4c9737d4a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":336210,"character_end":336227,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":336040,"character_end":336457,"quote":". ***]omitted \r\n                                           \r\n748 Fifth Schedule added by Finance Act, 1996. \r\n749 S. Nos. 1 and 6 and entries relating thereto omitted by Finance Act, 2021. \r\n750Serial number 3 and entries relating thereto in column (2) omitted by Finance (Supplementary) Act, 2022.  \r\n751Serial No. 4 and entry relating thereto omitted by Finance Act, 2012 \r\n752 Serial No. 5 added by the Finance Act","quote_sha256":"f3306b4f2047bb4b37b35ed3931453ad28efc5d6afdd7acdbbf033707525b71c","reader_fragment":"p-334402-336150-33e168e7c484b661","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-334402-336150-33e168e7c484b661","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-82e8b6be018aae7d6931","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":336396,"character_end":336413,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":336226,"character_end":336643,"quote":"1. \r\n750Serial number 3 and entries relating thereto in column (2) omitted by Finance (Supplementary) Act, 2022.  \r\n751Serial No. 4 and entry relating thereto omitted by Finance Act, 2012 \r\n752 Serial No. 5 added by the Finance Act, 1997. \r\n753 Substituted for the words “and components for” by the Sales Tax (Amendment) Ordinance, 1999 \r\n754 Serial number(s) 6A and 9 and entries relating thereto in column (2) omitt","quote_sha256":"39a1747d8da11d007c8a3488f4dd91cfeeb4183d287eee35e5183cadee379943","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-83cf73e31c3346ec3146","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":336446,"character_end":336463,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":336276,"character_end":336693,"quote":"to in column (2) omitted by Finance (Supplementary) Act, 2022.  \r\n751Serial No. 4 and entry relating thereto omitted by Finance Act, 2012 \r\n752 Serial No. 5 added by the Finance Act, 1997. \r\n753 Substituted for the words “and components for” by the Sales Tax (Amendment) Ordinance, 1999 \r\n754 Serial number(s) 6A and 9 and entries relating thereto in column (2) omitted by Finance (Supplementary) Act, 2022 . \r\n755Ser","quote_sha256":"e380e8461b381f295ea8ab078bfa687212cef9f9efe7abc9742f209041787408","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-84454ee3bd6176994a84","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":336796,"character_end":336813,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":336626,"character_end":337043,"quote":" column (2) omitted by Finance (Supplementary) Act, 2022 . \r\n755Serial No. 7 added by Finance Ordinance, 2001 \r\n756 Serial No. 8 and entries relating thereto inserted by Finance Act, 2004 \r\n757Substituted f Revenue” by Finance Act, 2007 \r\n758 New serial No. 8A added by the Finance Act, 2023 \r\nSales Tax Act, 1990 \r\n \r\n 128   \r\n \r\nSerial \r\nNo.  \r\nDescription \r\n(1)  (2) \r\n759[10. ******] \r\n6[11. ****] \r\n12. The follo","quote_sha256":"505f535137d82ed1f55fcea2a869ed2c56c89b793876c77ae6e35a9a2d1531da","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e9ea6382246c35f39169","source":"pk-code-9214c4c9c1cfd408","title":"Revenue” by Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":336833,"character_end":336862,"quote":"Revenue” by Finance Act, 2007","quote_sha256":"6bf2c4e87d30e587282865e3871253418432bbeec1fa6ebf461af23403b6782c","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":336663,"character_end":337092,"quote":"ementary) Act, 2022 . \r\n755Serial No. 7 added by Finance Ordinance, 2001 \r\n756 Serial No. 8 and entries relating thereto inserted by Finance Act, 2004 \r\n757Substituted f Revenue” by Finance Act, 2007 \r\n758 New serial No. 8A added by the Finance Act, 2023 \r\nSales Tax Act, 1990 \r\n \r\n 128   \r\n \r\nSerial \r\nNo.  \r\nDescription \r\n(1)  (2) \r\n759[10. ******] \r\n6[11. ****] \r\n12. The following goods and the raw materials, packing materia","quote_sha256":"56221bd98b65ce0bc0ee9c3370615ac1cc83f4f7089ac42d9b91bbc07dba8ec7","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f742df3046ac0e1a83fb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":336900,"character_end":336917,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":336730,"character_end":337147,"quote":" 2001 \r\n756 Serial No. 8 and entries relating thereto inserted by Finance Act, 2004 \r\n757Substituted f Revenue” by Finance Act, 2007 \r\n758 New serial No. 8A added by the Finance Act, 2023 \r\nSales Tax Act, 1990 \r\n \r\n 128   \r\n \r\nSerial \r\nNo.  \r\nDescription \r\n(1)  (2) \r\n759[10. ******] \r\n6[11. ****] \r\n12. The following goods and the raw materials, packing materials, sub-\r\ncomponents, components, sub-assemblies and as","quote_sha256":"a111b3af17bd1b0678a390adf439f9206b246e89aea7225a5ea174b7f3b92539","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4f25ca0e3b55530e33ab","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":336920,"character_end":336939,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":336750,"character_end":337169,"quote":"o. 8 and entries relating thereto inserted by Finance Act, 2004 \r\n757Substituted f Revenue” by Finance Act, 2007 \r\n758 New serial No. 8A added by the Finance Act, 2023 \r\nSales Tax Act, 1990 \r\n \r\n 128   \r\n \r\nSerial \r\nNo.  \r\nDescription \r\n(1)  (2) \r\n759[10. ******] \r\n6[11. ****] \r\n12. The following goods and the raw materials, packing materials, sub-\r\ncomponents, components, sub-assemblies and assemblies imported \r\nor","quote_sha256":"e4465306bbde865c038dc5018e7b04f82c9f12b1c825391d674db93914e9c5db","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2f808527bae6e2f74d33","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":337800,"character_end":337817,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":337630,"character_end":338047,"quote":"ng 4820.2000) \r\n(xxiv)   [***] \r\n(xxv) [***] \r\n(xxvi) [***]  \r\n                                           \r\n759 S. Nos. 10 and 11 and entries relating thereto omitted by Finance Act, 2021. \r\n760 Substituted for the word “specified in Chapter XIV of the Sales Tax Special Procedure Rules, 2007” through Finance Act, 2019. \r\n761 Serial numbers (i) to (ix) omitted through Finance Act, 2016. \r\n762 Clauses (x) to (xvi) o","quote_sha256":"5a558bb00e88efa542679bd6db32d9cae95dff9ff4482e0051b25f61f7a5e676","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2c3284ae1156a0927103","source":"pk-code-9214c4c9c1cfd408","title":"Chapter XIV of the Sales Tax Special Procedure Rules, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":337864,"character_end":337922,"quote":"Chapter XIV of the Sales Tax Special Procedure Rules, 2007","quote_sha256":"78bdc19c6e56548eb0acf8c5dfa26eab568643e78d351ebe2b052ece25d4a35e","reader_fragment":"p-337821-339600-c82116835d24b9cc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-337821-339600-c82116835d24b9cc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":337694,"character_end":338152,"quote":"                                          \r\n759 S. Nos. 10 and 11 and entries relating thereto omitted by Finance Act, 2021. \r\n760 Substituted for the word “specified in Chapter XIV of the Sales Tax Special Procedure Rules, 2007” through Finance Act, 2019. \r\n761 Serial numbers (i) to (ix) omitted through Finance Act, 2016. \r\n762 Clauses (x) to (xvi) omitted by Finance Act, 2015 \r\n763 Clauses (xvii), (xx), (xxi), (xxii), (xxiv), (xxv), (xxvi) and (xxvii) ","quote_sha256":"a598169d7c8ca449ce649296c5f8b9e455090373ab09439e14eb48348373f2ae","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c69715a226601275f801","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":337932,"character_end":337949,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-337821-339600-c82116835d24b9cc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-337821-339600-c82116835d24b9cc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":337762,"character_end":338179,"quote":"d entries relating thereto omitted by Finance Act, 2021. \r\n760 Substituted for the word “specified in Chapter XIV of the Sales Tax Special Procedure Rules, 2007” through Finance Act, 2019. \r\n761 Serial numbers (i) to (ix) omitted through Finance Act, 2016. \r\n762 Clauses (x) to (xvi) omitted by Finance Act, 2015 \r\n763 Clauses (xvii), (xx), (xxi), (xxii), (xxiv), (xxv), (xxvi) and (xxvii) of serial number 12 omitted","quote_sha256":"973d8acd12a25add6d9e0e94434f43c30cefcbe8f225fff230d4eb3c1e62643b","reader_fragment":"p-336150-337821-5657e59078a24f6a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-336150-337821-5657e59078a24f6a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1493083ab8227eb3dacb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":338000,"character_end":338017,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-337821-339600-c82116835d24b9cc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-337821-339600-c82116835d24b9cc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":337830,"character_end":338247,"quote":"ituted for the word “specified in Chapter XIV of the Sales Tax Special Procedure Rules, 2007” through Finance Act, 2019. \r\n761 Serial numbers (i) to (ix) omitted through Finance Act, 2016. \r\n762 Clauses (x) to (xvi) omitted by Finance Act, 2015 \r\n763 Clauses (xvii), (xx), (xxi), (xxii), (xxiv), (xxv), (xxvi) and (xxvii) of serial number 12 omitted by Finance Act, 2024. \r\n764 Serial number (xviii) omitted through F","quote_sha256":"c5cf7c68f877fdbe4ae7b4623cff147b506f6029286572d20c7497b4ea346d6b","reader_fragment":"p-337821-339600-c82116835d24b9cc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-337821-339600-c82116835d24b9cc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-93d5b6a26365fb021c00","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":338057,"character_end":338074,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-337821-339600-c82116835d24b9cc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-337821-339600-c82116835d24b9cc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":337887,"character_end":338304,"quote":"s Tax Special Procedure Rules, 2007” through Finance Act, 2019. \r\n761 Serial numbers (i) to (ix) omitted through Finance Act, 2016. \r\n762 Clauses (x) to (xvi) omitted by Finance Act, 2015 \r\n763 Clauses (xvii), (xx), (xxi), (xxii), (xxiv), (xxv), (xxvi) and (xxvii) of serial number 12 omitted by Finance Act, 2024. \r\n764 Serial number (xviii) omitted through Finance Act, 2016.  \r\n765 Clause (xix) omitted by Finance ","quote_sha256":"4a94f8581338b0ab41a78348db362ae166fdb0ad830fc0df515cec084ad47a83","reader_fragment":"p-337821-339600-c82116835d24b9cc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-337821-339600-c82116835d24b9cc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bcb8441421338f0534d0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":338183,"character_end":338200,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-337821-339600-c82116835d24b9cc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-337821-339600-c82116835d24b9cc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":338013,"character_end":338430,"quote":"2016. \r\n762 Clauses (x) to (xvi) omitted by Finance Act, 2015 \r\n763 Clauses (xvii), (xx), (xxi), (xxii), (xxiv), (xxv), (xxvi) and (xxvii) of serial number 12 omitted by Finance Act, 2024. \r\n764 Serial number (xviii) omitted through Finance Act, 2016.  \r\n765 Clause (xix) omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 129   \r\n \r\nSerial \r\nNo.  \r\nDescription \r\n(1)  (2) \r\n(xxvii) [***] \r\n766","quote_sha256":"efa342d40ac1a6f06cdb91ef3950539cd05b1643477babae5519939596b7d012","reader_fragment":"p-337821-339600-c82116835d24b9cc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-337821-339600-c82116835d24b9cc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a8f28d2b7d527157ed8c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":338246,"character_end":338263,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-337821-339600-c82116835d24b9cc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-337821-339600-c82116835d24b9cc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":338076,"character_end":338493,"quote":"\n763 Clauses (xvii), (xx), (xxi), (xxii), (xxiv), (xxv), (xxvi) and (xxvii) of serial number 12 omitted by Finance Act, 2024. \r\n764 Serial number (xviii) omitted through Finance Act, 2016.  \r\n765 Clause (xix) omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 129   \r\n \r\nSerial \r\nNo.  \r\nDescription \r\n(1)  (2) \r\n(xxvii) [***] \r\n766[13. Supplies of raw materials, components and goods for furthe","quote_sha256":"2d9bbc46f3bfc28844460f64f3b1c3107d870505fb1632bc0f9a0addc2d4bd4d","reader_fragment":"p-337821-339600-c82116835d24b9cc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-337821-339600-c82116835d24b9cc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c2272040e6b2fc10da3a","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":338333,"character_end":338352,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-337821-339600-c82116835d24b9cc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-337821-339600-c82116835d24b9cc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":338163,"character_end":338582,"quote":"umber 12 omitted by Finance Act, 2024. \r\n764 Serial number (xviii) omitted through Finance Act, 2016.  \r\n765 Clause (xix) omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 129   \r\n \r\nSerial \r\nNo.  \r\nDescription \r\n(1)  (2) \r\n(xxvii) [***] \r\n766[13. Supplies of raw materials, components and goods for further \r\nmanufacture of goods in the Gwadar Free Zone and export thereof, \r\nprovided that in c","quote_sha256":"88c8e30be340831254bb9b8b6f4b261f0d438996f02e5c528a4a377524e45838","reader_fragment":"p-337821-339600-c82116835d24b9cc","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-337821-339600-c82116835d24b9cc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b1c19863a978a16b1133","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":340293,"character_end":340310,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-339600-341398-c3a18dba9e7f392a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-339600-341398-c3a18dba9e7f392a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":340123,"character_end":340540,"quote":"e Zone before a \r\nperiod of five years from the date of entry into the Zone;  \r\n                                           \r\n766 New serial numbers 13 and 14 inserted by Finance Act, 2020 shall have effect from the 1st June, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 130   \r\n \r\nSerial \r\nNo.  \r\nDescription \r\n(1)  (2) \r\n(e) if the machinery is brought to tariff area of Pakistan outside \r\nGwadar Free Zone, sales tax shall be ","quote_sha256":"72a7f809bcdbc71063aadd7d7503684710b622d3d1e38ae25288e867233cabf4","reader_fragment":"p-339600-341398-c3a18dba9e7f392a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-339600-341398-c3a18dba9e7f392a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ee2725417e93c847cbe2","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":340356,"character_end":340375,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-339600-341398-c3a18dba9e7f392a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-339600-341398-c3a18dba9e7f392a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":340186,"character_end":340605,"quote":"nto the Zone;  \r\n                                           \r\n766 New serial numbers 13 and 14 inserted by Finance Act, 2020 shall have effect from the 1st June, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 130   \r\n \r\nSerial \r\nNo.  \r\nDescription \r\n(1)  (2) \r\n(e) if the machinery is brought to tariff area of Pakistan outside \r\nGwadar Free Zone, sales tax shall be charged on the value \r\nassessed on the Goods Declaration for impo","quote_sha256":"9dabd6c5b7456525a72e7f5630aa97df18cc0cda78387a6257cda1f5f49eaa54","reader_fragment":"p-339600-341398-c3a18dba9e7f392a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-339600-341398-c3a18dba9e7f392a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8ae2e4f1b8ea234023e5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":341032,"character_end":341049,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-339600-341398-c3a18dba9e7f392a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-339600-341398-c3a18dba9e7f392a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":340862,"character_end":341279,"quote":"\r\n                                           \r\n767 Serial numbers 15 and 18 omitted by Finance (Supplementary) Act, 2022. \r\n768 Serial number(s) 16, 17 and 21 omitted by Finance Act, 2024. \r\n769 Serial numbers 17 substituted by Finance Act, 2022. \r\n770 Serial number 19 omitted by Finance Act, 2022. \r\n771 New serial number 21 added by Finance Act, 2022. \r\n767[15. ***]omitted \r\n76816. [***] omitted \r\n769[17. [***] o","quote_sha256":"d4c3885d4e39878e95f5226d66379c65827d263ba2c93abe51097feac15c246a","reader_fragment":"p-339600-341398-c3a18dba9e7f392a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-339600-341398-c3a18dba9e7f392a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-80bc1030747695966ee4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":341090,"character_end":341107,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-339600-341398-c3a18dba9e7f392a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-339600-341398-c3a18dba9e7f392a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":340920,"character_end":341337,"quote":"numbers 15 and 18 omitted by Finance (Supplementary) Act, 2022. \r\n768 Serial number(s) 16, 17 and 21 omitted by Finance Act, 2024. \r\n769 Serial numbers 17 substituted by Finance Act, 2022. \r\n770 Serial number 19 omitted by Finance Act, 2022. \r\n771 New serial number 21 added by Finance Act, 2022. \r\n767[15. ***]omitted \r\n76816. [***] omitted \r\n769[17. [***] omitted \r\n[18. ***]omitted \r\n770[19. ***] \r\n20. Petroleum C","quote_sha256":"e402851832c1aeeea3736141067e08281b985a82295847fe7abad44e24b15f8d","reader_fragment":"p-339600-341398-c3a18dba9e7f392a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-339600-341398-c3a18dba9e7f392a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ce33cc2cd7b6f3469f64","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":341143,"character_end":341160,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-339600-341398-c3a18dba9e7f392a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-339600-341398-c3a18dba9e7f392a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":340973,"character_end":341390,"quote":"Act, 2022. \r\n768 Serial number(s) 16, 17 and 21 omitted by Finance Act, 2024. \r\n769 Serial numbers 17 substituted by Finance Act, 2022. \r\n770 Serial number 19 omitted by Finance Act, 2022. \r\n771 New serial number 21 added by Finance Act, 2022. \r\n767[15. ***]omitted \r\n76816. [***] omitted \r\n769[17. [***] omitted \r\n[18. ***]omitted \r\n770[19. ***] \r\n20. Petroleum Crude Oil (PCT heading 2709.0000)]. \r\n771[21. [***] om","quote_sha256":"bd5e188535c4d8340f8d544c6eccd4d66a87e46a74ab997e7f34c7d67b8e5b09","reader_fragment":"p-339600-341398-c3a18dba9e7f392a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-339600-341398-c3a18dba9e7f392a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8232142bbfa56d0e0732","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":341198,"character_end":341215,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-339600-341398-c3a18dba9e7f392a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-339600-341398-c3a18dba9e7f392a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":341028,"character_end":341445,"quote":" by Finance Act, 2024. \r\n769 Serial numbers 17 substituted by Finance Act, 2022. \r\n770 Serial number 19 omitted by Finance Act, 2022. \r\n771 New serial number 21 added by Finance Act, 2022. \r\n767[15. ***]omitted \r\n76816. [***] omitted \r\n769[17. [***] omitted \r\n[18. ***]omitted \r\n770[19. ***] \r\n20. Petroleum Crude Oil (PCT heading 2709.0000)]. \r\n771[21. [***] omitted \r\nSales Tax Act, 1990 \r\n \r\n 131   \r\n \r\n772[The \r\n","quote_sha256":"cef25e3e8bd5983c7e0a942ba413585e3018b107ca01c889c2da05f8c11915ad","reader_fragment":"p-339600-341398-c3a18dba9e7f392a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-339600-341398-c3a18dba9e7f392a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2331b7ffe8e8997c2c73","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":341398,"character_end":341417,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":341228,"character_end":341647,"quote":"**]omitted \r\n76816. [***] omitted \r\n769[17. [***] omitted \r\n[18. ***]omitted \r\n770[19. ***] \r\n20. Petroleum Crude Oil (PCT heading 2709.0000)]. \r\n771[21. [***] omitted \r\nSales Tax Act, 1990 \r\n \r\n 131   \r\n \r\n772[The \r\n SIXTH SCHEDULE \r\n[See section 13(1)] \r\n \r\nTable-1  \r\n(Imports or Supplies)  \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n7","quote_sha256":"6129810c182e590881dbb8f11f3536ff4d3ef1f0066cd4f49091c0b8648a37fb","reader_fragment":"p-339600-341398-c3a18dba9e7f392a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-339600-341398-c3a18dba9e7f392a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ca1d6a6e0fafacae0248","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":341573,"character_end":341616,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":341403,"character_end":341846,"quote":" Tax Act, 1990 \r\n \r\n 131   \r\n \r\n772[The \r\n SIXTH SCHEDULE \r\n[See section 13(1)] \r\n \r\nTable-1  \r\n(Imports or Supplies)  \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n773[1. ***] omitted  \r\n[2. ***] omitted  \r\n[3. ***] omitted  \r\n774[4. ***  \r\n5. ***  \r\n6. ***  \r\n7. ***  \r\n8. ***  \r\n9. ***  \r\n10. ***]  \r\n[11. ***] omitted  \r\n[12. ***] omitted   \r\n77513. ***] omitte","quote_sha256":"afd62c7de866b6b9e84dccbea415c4c3ab035140db5b057b9b0e64cfcfd7dafb","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e15f3072cb1fd8ea8b4d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":342156,"character_end":342173,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":341986,"character_end":342403,"quote":"\r\n0713.4010, 0713.4020, \r\n0713.5000, 0713.9010, \r\n0713.9020 and 0713.9090 \r\n777[15. ***]  \r\n                                           \r\n772Sixth Schedule substituted by Finance Act, 2005. Earlier it was substituted by Finance Act, 1998. Originally it \r\nwas inserted by Finance Act, 1996.  \r\n773 Serial number(s) 1,2,3,11 and 12 omitted by Finance (Supplementary) Act, 2022. \r\n774 S. Nos. 4 to10 and entries relating ","quote_sha256":"0bf66ba545a6a27fcc02a94e7060a5fa4d0d9c291b2494e8b08d4eaf0f0363ca","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-86388b36aec4ee1aa1bc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":342205,"character_end":342222,"quote":"Finance Act, 1998","quote_sha256":"2a807c575407f63f1b43ac762e79b3a4c9dd790e5bae99d15ac1b8bffff6b9a3","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":342035,"character_end":342452,"quote":"\n0713.9020 and 0713.9090 \r\n777[15. ***]  \r\n                                           \r\n772Sixth Schedule substituted by Finance Act, 2005. Earlier it was substituted by Finance Act, 1998. Originally it \r\nwas inserted by Finance Act, 1996.  \r\n773 Serial number(s) 1,2,3,11 and 12 omitted by Finance (Supplementary) Act, 2022. \r\n774 S. Nos. 4 to10 and entries relating thereto omitted by Finance Act, 2006  \r\n775 Seria","quote_sha256":"f874bb6f668d830f9f222008ba9f04e070b281d38ad70fed375400d131648a05","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a62806063f85240efc0d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":342256,"character_end":342273,"quote":"Finance Act, 1996","quote_sha256":"351eec1e26917adda575e47432b8962d948573a55a41e8658196d092330efc32","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":342086,"character_end":342503,"quote":"                                   \r\n772Sixth Schedule substituted by Finance Act, 2005. Earlier it was substituted by Finance Act, 1998. Originally it \r\nwas inserted by Finance Act, 1996.  \r\n773 Serial number(s) 1,2,3,11 and 12 omitted by Finance (Supplementary) Act, 2022. \r\n774 S. Nos. 4 to10 and entries relating thereto omitted by Finance Act, 2006  \r\n775 Serial number 13 omitted by Finance Act, 2024. \r\n776Subs","quote_sha256":"9cd083820bf2f0b720286101028a75a05f597d0cea3334ff20e7bb98dc45989e","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7c707e89ce1624973dc1","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":342422,"character_end":342439,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":342252,"character_end":342669,"quote":" by Finance Act, 1996.  \r\n773 Serial number(s) 1,2,3,11 and 12 omitted by Finance (Supplementary) Act, 2022. \r\n774 S. Nos. 4 to10 and entries relating thereto omitted by Finance Act, 2006  \r\n775 Serial number 13 omitted by Finance Act, 2024. \r\n776Substituted for the figure and comma “0713.2000” by the Finance Act, 2009 \r\n777 Serial number 15 omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 132   \r\n \r\nSeri","quote_sha256":"04a28e0ef1e0eb65d4beb1a30f34c53444698db919c58aca2758f18c805973e0","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4270df736d97804e4572","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":342475,"character_end":342492,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":342305,"character_end":342722,"quote":"11 and 12 omitted by Finance (Supplementary) Act, 2022. \r\n774 S. Nos. 4 to10 and entries relating thereto omitted by Finance Act, 2006  \r\n775 Serial number 13 omitted by Finance Act, 2024. \r\n776Substituted for the figure and comma “0713.2000” by the Finance Act, 2009 \r\n777 Serial number 15 omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 132   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSch","quote_sha256":"b6f07fed0a7f2bc1428afa16bc1bb0c2d87d6b943951329336e09fc1b1ac722c","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7416db57dc47d7037548","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":342555,"character_end":342572,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":342385,"character_end":342802,"quote":" entries relating thereto omitted by Finance Act, 2006  \r\n775 Serial number 13 omitted by Finance Act, 2024. \r\n776Substituted for the figure and comma “0713.2000” by the Finance Act, 2009 \r\n777 Serial number 15 omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 132   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n16. Red chillies e","quote_sha256":"fab5387ead89b399bf11de8b2e8c1200c680a90bda6b2d0cb1a65e43f2635a40","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0822b46615bf3446eac5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":342607,"character_end":342624,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":342437,"character_end":342854,"quote":"06  \r\n775 Serial number 13 omitted by Finance Act, 2024. \r\n776Substituted for the figure and comma “0713.2000” by the Finance Act, 2009 \r\n777 Serial number 15 omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 132   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n16. Red chillies excluding those sold \r\n778[under] brand names and \r\nt","quote_sha256":"20a9ef668ecfefd2d9a1eb817e5d25b3a519fc9672e0d68ce62bedd201ad4c35","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-79414d491879bf4f3242","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":342628,"character_end":342647,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":342458,"character_end":342877,"quote":"er 13 omitted by Finance Act, 2024. \r\n776Substituted for the figure and comma “0713.2000” by the Finance Act, 2009 \r\n777 Serial number 15 omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 132   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n16. Red chillies excluding those sold \r\n778[under] brand names and \r\ntrademarks. \r\n779[0904.2","quote_sha256":"21f48580d27825ef51c2aa52494a5dfee0e5bfae9ac48242f5464a8e4d919d5c","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cf3738c2b41ce05b8f2d","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":342711,"character_end":342754,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":342541,"character_end":342984,"quote":".2000” by the Finance Act, 2009 \r\n777 Serial number 15 omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 132   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n16. Red chillies excluding those sold \r\n778[under] brand names and \r\ntrademarks. \r\n779[0904.2110] and \r\n780[0904.2210] \r\n17. Ginger excluding those sold  \r\n781[under] brand names and \r\ntrademarks.  \r\n","quote_sha256":"8708b251cc81b1971d05bc24a8d05b81d4616418f89a0cfd53afd287342579ad","reader_fragment":"p-341398-343175-7bf742bc1123c3ce","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-341398-343175-7bf742bc1123c3ce","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2daa5961b8d14867eb9a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":343465,"character_end":343482,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":343295,"character_end":343712,"quote":"]  \r\n789[28. ***]  \r\n \r\n795[29. ***]  \r\n790[29A. ***  \r\n9B. ***]  \r\n795[29C. ***]  \r\n791[30. ***]  \r\n                                           \r\n778 Word substituted by Finance Act, 2023 \r\n779 Substituted for PCT heading “0904.2010” by the Finance Act, 2012 \r\n780 Substituted for PCT heading “0904.2020” by the Finance Act, 2012 \r\n781 Word substituted by Finance Act, 2023 \r\n782 Substituted for the figure “0910.1000","quote_sha256":"fb491ab7df3970f7f9c9974dc2ebc91643da2476998cb4d0cbf472c33e090f0d","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d63b2d3aab9dd253ec18","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":343536,"character_end":343553,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":343366,"character_end":343783,"quote":"[29C. ***]  \r\n791[30. ***]  \r\n                                           \r\n778 Word substituted by Finance Act, 2023 \r\n779 Substituted for PCT heading “0904.2010” by the Finance Act, 2012 \r\n780 Substituted for PCT heading “0904.2020” by the Finance Act, 2012 \r\n781 Word substituted by Finance Act, 2023 \r\n782 Substituted for the figure “0910.1000” through Finance Act, 2017 \r\n783 Word substituted by Finance Act, 2023","quote_sha256":"9a4547d16c039f43749d75033e41b396a85b773a812f61fd7c0d78cecbadcb24","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6acfac6dbaaae9d02009","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":343607,"character_end":343624,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":343437,"character_end":343854,"quote":"  \r\n778 Word substituted by Finance Act, 2023 \r\n779 Substituted for PCT heading “0904.2010” by the Finance Act, 2012 \r\n780 Substituted for PCT heading “0904.2020” by the Finance Act, 2012 \r\n781 Word substituted by Finance Act, 2023 \r\n782 Substituted for the figure “0910.1000” through Finance Act, 2017 \r\n783 Word substituted by Finance Act, 2023 \r\n784 Serial number 19 substituted by Finance (Supplementary) Act, 202","quote_sha256":"9ade5489ba41c2b2592fd08e8f051f91ae86c0feb61dbdf2b61c79aa46c3e4cd","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5900534fdb578dd0d82f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":343651,"character_end":343668,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":343481,"character_end":343898,"quote":"3 \r\n779 Substituted for PCT heading “0904.2010” by the Finance Act, 2012 \r\n780 Substituted for PCT heading “0904.2020” by the Finance Act, 2012 \r\n781 Word substituted by Finance Act, 2023 \r\n782 Substituted for the figure “0910.1000” through Finance Act, 2017 \r\n783 Word substituted by Finance Act, 2023 \r\n784 Serial number 19 substituted by Finance (Supplementary) Act, 2022. \r\n785 Serial number 20 omitted by Finance","quote_sha256":"05e1daf957bac847321d0fd224fdf1f28a0b3c899118d9aa0a6e0880d0e75d50","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7915c03d965ec6161a3a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":343722,"character_end":343739,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":343552,"character_end":343969,"quote":"2 \r\n780 Substituted for PCT heading “0904.2020” by the Finance Act, 2012 \r\n781 Word substituted by Finance Act, 2023 \r\n782 Substituted for the figure “0910.1000” through Finance Act, 2017 \r\n783 Word substituted by Finance Act, 2023 \r\n784 Serial number 19 substituted by Finance (Supplementary) Act, 2022. \r\n785 Serial number 20 omitted by Finance (Supplementary) Act, 2022. \r\n786 Serial number(s) 21and 23 omitted by ","quote_sha256":"91e1aaf2a1b789c57865cf8f1a1c6cef7b3932ee0b940bc7a4cdca19f361f401","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1ef69fab6a1386f8f5c3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":343766,"character_end":343783,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":343596,"character_end":344013,"quote":"20” by the Finance Act, 2012 \r\n781 Word substituted by Finance Act, 2023 \r\n782 Substituted for the figure “0910.1000” through Finance Act, 2017 \r\n783 Word substituted by Finance Act, 2023 \r\n784 Serial number 19 substituted by Finance (Supplementary) Act, 2022. \r\n785 Serial number 20 omitted by Finance (Supplementary) Act, 2022. \r\n786 Serial number(s) 21and 23 omitted by Finance (Supplementary) Act, 2022. \r\n787 Ser","quote_sha256":"84021f20c7dbdc3091d2af4d2de797c575d003c1bb75115934ca4a1904559cc4","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c05edad4de2284e2c60b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":344061,"character_end":344078,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":343891,"character_end":344308,"quote":"Finance (Supplementary) Act, 2022. \r\n786 Serial number(s) 21and 23 omitted by Finance (Supplementary) Act, 2022. \r\n787 Serial numbers 22,24,26, 27, 29 and 29C omitted by Finance Act, 2021. \r\n788 S. No. 25 and the entries relating thereto omitted by the Finance Act, 2013 \r\n789 Serial No. 28 and entries relating thereto omitted by Finance Act, 2015 \r\n790 S. Nos. 29A and 29B omitted by the Finance Act, 2011 \r\n791 S. ","quote_sha256":"607bd00bea7a905ec7d2dd840333130c931ea112aa62dad597777b3fb746a8d4","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a7f17666135cd77c57dd","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":344144,"character_end":344161,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":343974,"character_end":344391,"quote":"ce (Supplementary) Act, 2022. \r\n787 Serial numbers 22,24,26, 27, 29 and 29C omitted by Finance Act, 2021. \r\n788 S. No. 25 and the entries relating thereto omitted by the Finance Act, 2013 \r\n789 Serial No. 28 and entries relating thereto omitted by Finance Act, 2015 \r\n790 S. Nos. 29A and 29B omitted by the Finance Act, 2011 \r\n791 S. No. 30 omitted by the Finance Act, 2011 \r\nSales Tax Act, 1990 \r\n \r\n 133   \r\n \r\nSeri","quote_sha256":"4b0a3c377fac9ab20f0e18bbbc58aa02c172cc57b164a7726f127f86aa13ec5c","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-60c69ccaa01c5661ce8b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":344222,"character_end":344239,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":344052,"character_end":344469,"quote":"itted by Finance Act, 2021. \r\n788 S. No. 25 and the entries relating thereto omitted by the Finance Act, 2013 \r\n789 Serial No. 28 and entries relating thereto omitted by Finance Act, 2015 \r\n790 S. Nos. 29A and 29B omitted by the Finance Act, 2011 \r\n791 S. No. 30 omitted by the Finance Act, 2011 \r\nSales Tax Act, 1990 \r\n \r\n 133   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAc","quote_sha256":"e442843f79de4745dde65197584f23b860dbb4a08c76186a7dfe822666b2c438","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bd2e62d3a9e89d688d53","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":344281,"character_end":344298,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":344111,"character_end":344528,"quote":" relating thereto omitted by the Finance Act, 2013 \r\n789 Serial No. 28 and entries relating thereto omitted by Finance Act, 2015 \r\n790 S. Nos. 29A and 29B omitted by the Finance Act, 2011 \r\n791 S. No. 30 omitted by the Finance Act, 2011 \r\nSales Tax Act, 1990 \r\n \r\n 133   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n31. Holy Quran, comple","quote_sha256":"6f10b5cf6388d8be3e84ff355e840fcd7a2c440cc2cbc4b88a76faaab3548147","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-15b3983ab7e2f2d0ef83","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":344330,"character_end":344347,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":344160,"character_end":344577,"quote":"3 \r\n789 Serial No. 28 and entries relating thereto omitted by Finance Act, 2015 \r\n790 S. Nos. 29A and 29B omitted by the Finance Act, 2011 \r\n791 S. No. 30 omitted by the Finance Act, 2011 \r\nSales Tax Act, 1990 \r\n \r\n 133   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n31. Holy Quran, complete or in parts, \r\nwith or without translation; \r\n","quote_sha256":"1c4ab1202de6000bc924b729abed8b92491a28bbb9e0729bc6099dcfd7996306","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d3dc07a739696ae6ae89","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":344350,"character_end":344369,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":344180,"character_end":344599,"quote":"8 and entries relating thereto omitted by Finance Act, 2015 \r\n790 S. Nos. 29A and 29B omitted by the Finance Act, 2011 \r\n791 S. No. 30 omitted by the Finance Act, 2011 \r\nSales Tax Act, 1990 \r\n \r\n 133   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n31. Holy Quran, complete or in parts, \r\nwith or without translation; \r\nQuranic Verses recorde","quote_sha256":"d14332dd5ae6b3e1a2f0d36bb1bfbf41157fdfbb172c83bfec9d476155d18987","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a11b5c3af1f1c03d7268","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":344433,"character_end":344476,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":344263,"character_end":344706,"quote":"9B omitted by the Finance Act, 2011 \r\n791 S. No. 30 omitted by the Finance Act, 2011 \r\nSales Tax Act, 1990 \r\n \r\n 133   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n31. Holy Quran, complete or in parts, \r\nwith or without translation; \r\nQuranic Verses recorded on any \r\nanalogue or digital media; other \r\nHoly books.  \r\n792[4901.9910, 8523.2100, \r\n8523.2910,  \r\n8523","quote_sha256":"c5cf6432f890c36c347afadb88dbababa9a023398f26a93001433e69a1dca4e6","reader_fragment":"p-343175-344966-f198add03452f89e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-343175-344966-f198add03452f89e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1d7bec4ef91214aa1a29","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":345635,"character_end":345652,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":345465,"character_end":345882,"quote":"d 808[Respective \r\nheadings]  \r\n                                           \r\n792Substituted for the words and figures “4901.9910 and respective headings of 85.24” by the Finance Act, 2007 \r\n793 Substituted for PCT heading “8523.4010” by Finance Act, 2012 \r\n794 Substituted for PCT heading “8523.4030” by Finance Act, 2012 \r\n795 Substituted for PCT heading “8523.4090” by Finance Act, 2012 \r\n796 Serial number 32 subst","quote_sha256":"8cc343246c0fd56a9fd2f2e77373b61959468102ee5970c42284fda7c0f0944e","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4273df92b452e64577ea","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":345702,"character_end":345719,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":345532,"character_end":345949,"quote":"        \r\n792Substituted for the words and figures “4901.9910 and respective headings of 85.24” by the Finance Act, 2007 \r\n793 Substituted for PCT heading “8523.4010” by Finance Act, 2012 \r\n794 Substituted for PCT heading “8523.4030” by Finance Act, 2012 \r\n795 Substituted for PCT heading “8523.4090” by Finance Act, 2012 \r\n796 Serial number 32 substituted by Finance Act, 2022. \r\n797 Substituted for the figure “4907","quote_sha256":"2b9a8517200ad3c9fa20417463cf897f5922a436ddaeee684d02df468d8cef19","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f165ecfbcbf2475f3871","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":345769,"character_end":345786,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":345599,"character_end":346016,"quote":"espective headings of 85.24” by the Finance Act, 2007 \r\n793 Substituted for PCT heading “8523.4010” by Finance Act, 2012 \r\n794 Substituted for PCT heading “8523.4030” by Finance Act, 2012 \r\n795 Substituted for PCT heading “8523.4090” by Finance Act, 2012 \r\n796 Serial number 32 substituted by Finance Act, 2022. \r\n797 Substituted for the figure “4907.0000” by Finance Act, 2017 \r\n798 S. Nos. 34 & 35 omitted by the Fi","quote_sha256":"d4aae445deb25e03db4ff0735371e36691962c0874708471cf683a4b03377744","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-75291e91ba5b6acfcd8a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":345836,"character_end":345853,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":345666,"character_end":346083,"quote":"uted for PCT heading “8523.4010” by Finance Act, 2012 \r\n794 Substituted for PCT heading “8523.4030” by Finance Act, 2012 \r\n795 Substituted for PCT heading “8523.4090” by Finance Act, 2012 \r\n796 Serial number 32 substituted by Finance Act, 2022. \r\n797 Substituted for the figure “4907.0000” by Finance Act, 2017 \r\n798 S. Nos. 34 & 35 omitted by the Finance Act, 2011 \r\n799 Serial number 36 omitted through Finance Act,","quote_sha256":"7d3144f565e159f9d2b8dce9b1d6e5aec15f84300cbf4d5458e510d0bfa3349e","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a0e1b31b77ff6d1dd8af","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":345892,"character_end":345909,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":345722,"character_end":346139,"quote":"794 Substituted for PCT heading “8523.4030” by Finance Act, 2012 \r\n795 Substituted for PCT heading “8523.4090” by Finance Act, 2012 \r\n796 Serial number 32 substituted by Finance Act, 2022. \r\n797 Substituted for the figure “4907.0000” by Finance Act, 2017 \r\n798 S. Nos. 34 & 35 omitted by the Finance Act, 2011 \r\n799 Serial number 36 omitted through Finance Act, 2019. \r\n800 Serial number 37 omitted through Finance Ac","quote_sha256":"36a5d034b33370feba2681099496a1374443e87899ae6d6d3fabca5f6c946206","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ce7ec46e1b42b98c7c53","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":345959,"character_end":345976,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":345789,"character_end":346206,"quote":"795 Substituted for PCT heading “8523.4090” by Finance Act, 2012 \r\n796 Serial number 32 substituted by Finance Act, 2022. \r\n797 Substituted for the figure “4907.0000” by Finance Act, 2017 \r\n798 S. Nos. 34 & 35 omitted by the Finance Act, 2011 \r\n799 Serial number 36 omitted through Finance Act, 2019. \r\n800 Serial number 37 omitted through Finance Act, 2019. \r\n801 Substituted for the figure “7108.2000” by Finance  A","quote_sha256":"1721d25b5ead1de92fa11dfeedf288880421a7bc2cbd8e5fb14542ad9318c81b","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a4d2d5af92b85787eecb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346014,"character_end":346031,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":345844,"character_end":346261,"quote":"Act, 2012 \r\n796 Serial number 32 substituted by Finance Act, 2022. \r\n797 Substituted for the figure “4907.0000” by Finance Act, 2017 \r\n798 S. Nos. 34 & 35 omitted by the Finance Act, 2011 \r\n799 Serial number 36 omitted through Finance Act, 2019. \r\n800 Serial number 37 omitted through Finance Act, 2019. \r\n801 Substituted for the figure “7108.2000” by Finance  Act, 2017 \r\n802 The word and figures added by the Financ","quote_sha256":"1291c470af07d8ceeeca06d175b134bee00e3b5207b5b7351b3ab3c4a3a7cc52","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-73e2af204cd8dc2a3f2f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346071,"character_end":346088,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":345901,"character_end":346318,"quote":"ct, 2022. \r\n797 Substituted for the figure “4907.0000” by Finance Act, 2017 \r\n798 S. Nos. 34 & 35 omitted by the Finance Act, 2011 \r\n799 Serial number 36 omitted through Finance Act, 2019. \r\n800 Serial number 37 omitted through Finance Act, 2019. \r\n801 Substituted for the figure “7108.2000” by Finance  Act, 2017 \r\n802 The word and figures added by the Finance Act, 2007 \r\n803 S. No. 39 and entries relating thereto ","quote_sha256":"5b594fafb8a40ae5994106b7b398a569ea5c419f3c6fd6c9fda8eba913143ddd","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-96d1027cb85feb136df6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346129,"character_end":346146,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":345959,"character_end":346376,"quote":"Finance Act, 2017 \r\n798 S. Nos. 34 & 35 omitted by the Finance Act, 2011 \r\n799 Serial number 36 omitted through Finance Act, 2019. \r\n800 Serial number 37 omitted through Finance Act, 2019. \r\n801 Substituted for the figure “7108.2000” by Finance  Act, 2017 \r\n802 The word and figures added by the Finance Act, 2007 \r\n803 S. No. 39 and entries relating thereto omitted by Finance Act, 2015 \r\n804 S. No. 40 omitted by th","quote_sha256":"226453517061e0193057ee3266a68ce7eb335fe14a2f50fd44d9e04b244d56a6","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b0be53bb3e10aec34efc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346196,"character_end":346214,"quote":"Finance  Act, 2017","quote_sha256":"5baaf9e0878b6209af564a14b2e3684bd3ee830a6e97596ef8ba64ddf08e7da9","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346026,"character_end":346444,"quote":" 2011 \r\n799 Serial number 36 omitted through Finance Act, 2019. \r\n800 Serial number 37 omitted through Finance Act, 2019. \r\n801 Substituted for the figure “7108.2000” by Finance  Act, 2017 \r\n802 The word and figures added by the Finance Act, 2007 \r\n803 S. No. 39 and entries relating thereto omitted by Finance Act, 2015 \r\n804 S. No. 40 omitted by the Finance Act, 2006 \r\n805 S. Nos. 41 to 44 omitted by the Finance Ac","quote_sha256":"92332bafe9f30146cac8e5400c06e6461c7d21adee3247344ad6e153e100aced","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6303875f07b0208d0f4e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346255,"character_end":346272,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346085,"character_end":346502,"quote":"019. \r\n800 Serial number 37 omitted through Finance Act, 2019. \r\n801 Substituted for the figure “7108.2000” by Finance  Act, 2017 \r\n802 The word and figures added by the Finance Act, 2007 \r\n803 S. No. 39 and entries relating thereto omitted by Finance Act, 2015 \r\n804 S. No. 40 omitted by the Finance Act, 2006 \r\n805 S. Nos. 41 to 44 omitted by the Finance Act, 2011 \r\n806 The word “imported” omitted by the Finance A","quote_sha256":"135d9561bcba1855ca16fd4badfe9197c3c04856bbb1a72ad61a945fe117c823","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3c8a1ceefe63e21d11b6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346329,"character_end":346346,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346159,"character_end":346576,"quote":"ituted for the figure “7108.2000” by Finance  Act, 2017 \r\n802 The word and figures added by the Finance Act, 2007 \r\n803 S. No. 39 and entries relating thereto omitted by Finance Act, 2015 \r\n804 S. No. 40 omitted by the Finance Act, 2006 \r\n805 S. Nos. 41 to 44 omitted by the Finance Act, 2011 \r\n806 The word “imported” omitted by the Finance Act, 2007 \r\n807 Substituted for the figures “9201.3900” by the Finance Act,","quote_sha256":"5b38164e9bde7875fd69afdb0b8c7886bfcda68ca026aad109dfb6c7f9d597e2","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ed907165352b110c0b77","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346378,"character_end":346395,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346208,"character_end":346625,"quote":", 2017 \r\n802 The word and figures added by the Finance Act, 2007 \r\n803 S. No. 39 and entries relating thereto omitted by Finance Act, 2015 \r\n804 S. No. 40 omitted by the Finance Act, 2006 \r\n805 S. Nos. 41 to 44 omitted by the Finance Act, 2011 \r\n806 The word “imported” omitted by the Finance Act, 2007 \r\n807 Substituted for the figures “9201.3900” by the Finance Act, 2007 \r\n808 Words substituted by Finance Act, 202","quote_sha256":"ed239f38af12db24fec6997d41a40d5b36d3bc7cf9686274095c9e6ee68b2811","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5239af004da1fab32e46","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346434,"character_end":346451,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346264,"character_end":346681,"quote":"ct, 2007 \r\n803 S. No. 39 and entries relating thereto omitted by Finance Act, 2015 \r\n804 S. No. 40 omitted by the Finance Act, 2006 \r\n805 S. Nos. 41 to 44 omitted by the Finance Act, 2011 \r\n806 The word “imported” omitted by the Finance Act, 2007 \r\n807 Substituted for the figures “9201.3900” by the Finance Act, 2007 \r\n808 Words substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 134   \r\n \r\nSerial \r\nNo \r\n","quote_sha256":"803805b268858cfee7d44c7007bd14dc585c3e7fcba48e9daeedfa355722570a","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-82e9efbbf6f0eb2cc436","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346493,"character_end":346510,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346323,"character_end":346740,"quote":"ed by Finance Act, 2015 \r\n804 S. No. 40 omitted by the Finance Act, 2006 \r\n805 S. Nos. 41 to 44 omitted by the Finance Act, 2011 \r\n806 The word “imported” omitted by the Finance Act, 2007 \r\n807 Substituted for the figures “9201.3900” by the Finance Act, 2007 \r\n808 Words substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 134   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Cus","quote_sha256":"57015121f8ff8a435720f8653d7148c6109e50b10a02a8546083d444305a2c4e","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-016cc03a984d50868b12","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346564,"character_end":346581,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346394,"character_end":346811,"quote":"6 \r\n805 S. Nos. 41 to 44 omitted by the Finance Act, 2011 \r\n806 The word “imported” omitted by the Finance Act, 2007 \r\n807 Substituted for the figures “9201.3900” by the Finance Act, 2007 \r\n808 Words substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 134   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nparts of the body, Intra ","quote_sha256":"a300609e146536aa61189aab2929ea157c295a84d5016eca7ecd6fb438d8c1a7","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ce0cb5ce0a6feb6e840e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346609,"character_end":346626,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346439,"character_end":346856,"quote":"ce Act, 2011 \r\n806 The word “imported” omitted by the Finance Act, 2007 \r\n807 Substituted for the figures “9201.3900” by the Finance Act, 2007 \r\n808 Words substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 134   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nparts of the body, Intra -Ocular \r\nlenses and Glucose testing \r\nequipm","quote_sha256":"67c2b90de29f64bbd8ce3d6b1bc0f9ed46366685a57492dd034a333c8992aac2","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-07d5a9dfdb5251ad0c6b","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346630,"character_end":346649,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346460,"character_end":346879,"quote":"e word “imported” omitted by the Finance Act, 2007 \r\n807 Substituted for the figures “9201.3900” by the Finance Act, 2007 \r\n808 Words substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 134   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nparts of the body, Intra -Ocular \r\nlenses and Glucose testing \r\nequipment. \r\n809[46. ***]  \r\n","quote_sha256":"dcacbd6c473dd5da8d4a2a119edf23b99438ef31c4c3449d2186b5bbe0f47dcf","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8b16c6a2b878a115850b","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346713,"character_end":346756,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":346543,"character_end":346986,"quote":"s “9201.3900” by the Finance Act, 2007 \r\n808 Words substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 134   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nparts of the body, Intra -Ocular \r\nlenses and Glucose testing \r\nequipment. \r\n809[46. ***]  \r\n47. Import of articles of household and \r\npersonal effects including vehicles \r\nand also the goods for dona","quote_sha256":"bfa41addee1818f27a05d690cd466ff3d87658a8c4b0b096b0e9d6a4915de19c","reader_fragment":"p-344966-346747-f119bbd3bdfc1913","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-344966-346747-f119bbd3bdfc1913","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a7a849e69cbc2b506138","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":347302,"character_end":347343,"quote":"First Schedule to the Customs \r\nAct, 1969","quote_sha256":"7ae63c30517585779bb4d8e905f4e589a0bd944a159463b649eea44f1169b6fd","reader_fragment":"p-346747-348529-4ad8745bb20837c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-346747-348529-4ad8745bb20837c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":347132,"character_end":347573,"quote":"ion in Pakistan and \r\ngoods including vehicles by the \r\nUnited Arab Emirates dignitaries \r\nas are listed in column (2) against \r\nheading No. 99.05 in column (1) of \r\nthe First Schedule to the Customs \r\nAct, 1969 (IV of 1969) for their \r\npersonal use and for do nation to \r\nwelfare projects established in \r\nPakistan subject to the similar \r\nconditions as are envisaged for the \r\npurposes of applying zero -rate of \r\ncustoms duty on such good","quote_sha256":"59e3f265350103b29daa1cc119c5718db4ac02d01cb345014343d427d009ad6c","reader_fragment":"p-346747-348529-4ad8745bb20837c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-346747-348529-4ad8745bb20837c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0fee5e8bdcc58a518e68","source":"pk-code-9214c4c9c1cfd408","title":"Central Board of Revenue” by Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":348195,"character_end":348241,"quote":"Central Board of Revenue” by Finance Act, 2007","quote_sha256":"0fe25f8c4d6f02c86dd07af68f821b124d5ab47bacf6bfa02919fca764aeb6f6","reader_fragment":"p-346747-348529-4ad8745bb20837c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-346747-348529-4ad8745bb20837c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":348025,"character_end":348471,"quote":"  \r\n[52. ***] omitted  \r\n                                           \r\n809 Serial number 46 omitted by Finance (Supplementary) Act, 2022. \r\n810 Substituted for the words “Central Board of Revenue” by Finance Act, 2007 \r\n811 Serial number(s) 49 to 57 and 58 omitted by Finance (Supplementary) Act, 2022.  \r\nSales Tax Act, 1990 \r\n \r\n 135   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r","quote_sha256":"df5f7b4a376185436d7dd82c049df0a614f322ea4200c5a57f1a7a4201971da9","reader_fragment":"p-346747-348529-4ad8745bb20837c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-346747-348529-4ad8745bb20837c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d820041a28d3ecb0ce36","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":348330,"character_end":348349,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-346747-348529-4ad8745bb20837c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-346747-348529-4ad8745bb20837c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":348160,"character_end":348579,"quote":". \r\n810 Substituted for the words “Central Board of Revenue” by Finance Act, 2007 \r\n811 Serial number(s) 49 to 57 and 58 omitted by Finance (Supplementary) Act, 2022.  \r\nSales Tax Act, 1990 \r\n \r\n 135   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n[52A. ***] omitted  \r\n[53. ***] omitted  \r\n[54. ***] omitted  \r\n[55. ***] omitted  \r\n812[56. ","quote_sha256":"70b061a40a4a1f5e3edbda3e0b4441e5eb229e90b9368b752af088f31eece995","reader_fragment":"p-346747-348529-4ad8745bb20837c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-346747-348529-4ad8745bb20837c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-20558fe704ae2c104880","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":348413,"character_end":348456,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-346747-348529-4ad8745bb20837c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-346747-348529-4ad8745bb20837c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":348243,"character_end":348686,"quote":"\n811 Serial number(s) 49 to 57 and 58 omitted by Finance (Supplementary) Act, 2022.  \r\nSales Tax Act, 1990 \r\n \r\n 135   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n[52A. ***] omitted  \r\n[53. ***] omitted  \r\n[54. ***] omitted  \r\n[55. ***] omitted  \r\n812[56. Omitted.]  \r\n[57. ***] omitted  \r\n[58. ***] omitted  \r\n59. Artificial kidneys, eye cornea, \r\nhemodialysis m","quote_sha256":"6eca341bcab4860e67cdc615d54e5c7f495db352647ff05ad1e46d6ee7d2e7b8","reader_fragment":"p-346747-348529-4ad8745bb20837c4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-346747-348529-4ad8745bb20837c4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f18aa4ade928911a7790","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":349223,"character_end":349242,"quote":"Customs \r\nAct, 1969","quote_sha256":"16596195aa2d7b4ddfa074856e53ebe597af7450b1808b051617526e0caf2d64","reader_fragment":"p-348529-350322-516d3b0239e6e69e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-348529-350322-516d3b0239e6e69e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":349053,"character_end":349472,"quote":"res and stents), subject to the \r\nsimilar conditions and procedures \r\nas are envisaged for the purpose of \r\napplying zero-rate of customs duty \r\non these goods under the Customs \r\nAct, 1969 (IV of 1969). \r\n99.24 815[, 99.25 816[,99.37] \r\nand 99.38] \r\n817[60. ***] omitted  \r\n                                           \r\n812 Serial No. 56 and entries relating thereto omitted by Finance Act, 2015 \r\n \r\n813 Substituted fo","quote_sha256":"450dfdad579c419fec59c7e9d6c6d656e7b2b240ebde614aae9bc61ffc1f5693","reader_fragment":"p-348529-350322-516d3b0239e6e69e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-348529-350322-516d3b0239e6e69e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bb78164e7b2d86e5d6fe","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":349431,"character_end":349448,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-348529-350322-516d3b0239e6e69e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-348529-350322-516d3b0239e6e69e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":349261,"character_end":349678,"quote":".24 815[, 99.25 816[,99.37] \r\nand 99.38] \r\n817[60. ***] omitted  \r\n                                           \r\n812 Serial No. 56 and entries relating thereto omitted by Finance Act, 2015 \r\n \r\n813 Substituted for the word “and” by the Finance Act, 2008 \r\n814 The comma and words inserted by the Finance Act 2014 \r\n815 Substituted for the word and figures “and 99.25” by the Finance Act, 2008 \r\n816 The comma and figur","quote_sha256":"98d4ada448314fe924b44ec43d41db72d4359a9c50e4d9f623e7ddb8bf80802c","reader_fragment":"p-348529-350322-516d3b0239e6e69e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-348529-350322-516d3b0239e6e69e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-94bd6d8173bfbc7d89d4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":349496,"character_end":349513,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-348529-350322-516d3b0239e6e69e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-348529-350322-516d3b0239e6e69e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":349326,"character_end":349743,"quote":"\r\n                                           \r\n812 Serial No. 56 and entries relating thereto omitted by Finance Act, 2015 \r\n \r\n813 Substituted for the word “and” by the Finance Act, 2008 \r\n814 The comma and words inserted by the Finance Act 2014 \r\n815 Substituted for the word and figures “and 99.25” by the Finance Act, 2008 \r\n816 The comma and figure inserted by the Finance Act 2014 \r\n817 Serial number(s) 60, 61 ","quote_sha256":"1483bffe4b3f64a535d327642c93b635d354781bb3dcebd221999617d0a101d3","reader_fragment":"p-348529-350322-516d3b0239e6e69e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-348529-350322-516d3b0239e6e69e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-be537c77a5879d3981af","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":349556,"character_end":349572,"quote":"Finance Act 2014","quote_sha256":"9d68de489406af4a054d624a981bd0a123ac1ceb1e80caacd468cba7762b207d","reader_fragment":"p-348529-350322-516d3b0239e6e69e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-348529-350322-516d3b0239e6e69e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":349386,"character_end":349802,"quote":". 56 and entries relating thereto omitted by Finance Act, 2015 \r\n \r\n813 Substituted for the word “and” by the Finance Act, 2008 \r\n814 The comma and words inserted by the Finance Act 2014 \r\n815 Substituted for the word and figures “and 99.25” by the Finance Act, 2008 \r\n816 The comma and figure inserted by the Finance Act 2014 \r\n817 Serial number(s) 60, 61 and 63 omitted by Finance (Supplementary) Act, 2022. \r\nSale","quote_sha256":"2fd721d4e7d20ecdd9e558980be40f87e7e0453c7f30b238b3ba787ad810a029","reader_fragment":"p-348529-350322-516d3b0239e6e69e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-348529-350322-516d3b0239e6e69e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1cd48ecc39c5b7891300","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":349635,"character_end":349652,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-348529-350322-516d3b0239e6e69e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-348529-350322-516d3b0239e6e69e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":349465,"character_end":349882,"quote":"uted for the word “and” by the Finance Act, 2008 \r\n814 The comma and words inserted by the Finance Act 2014 \r\n815 Substituted for the word and figures “and 99.25” by the Finance Act, 2008 \r\n816 The comma and figure inserted by the Finance Act 2014 \r\n817 Serial number(s) 60, 61 and 63 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 136   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the F","quote_sha256":"e0e969eb9f862d0226a5bda778f8839b3679f3d81712cac41ba8dc02a72cb736","reader_fragment":"p-348529-350322-516d3b0239e6e69e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-348529-350322-516d3b0239e6e69e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a5c027bc65f971bd949d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":349696,"character_end":349712,"quote":"Finance Act 2014","quote_sha256":"9d68de489406af4a054d624a981bd0a123ac1ceb1e80caacd468cba7762b207d","reader_fragment":"p-348529-350322-516d3b0239e6e69e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-348529-350322-516d3b0239e6e69e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":349526,"character_end":349942,"quote":"mma and words inserted by the Finance Act 2014 \r\n815 Substituted for the word and figures “and 99.25” by the Finance Act, 2008 \r\n816 The comma and figure inserted by the Finance Act 2014 \r\n817 Serial number(s) 60, 61 and 63 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 136   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1","quote_sha256":"18563ca9ba152268f1a9986c05445b1be40b76a31596a78308535d001131db9b","reader_fragment":"p-348529-350322-516d3b0239e6e69e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-348529-350322-516d3b0239e6e69e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-af51e8448d6f53576dbe","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":349798,"character_end":349817,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-348529-350322-516d3b0239e6e69e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-348529-350322-516d3b0239e6e69e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":349628,"character_end":350047,"quote":"by the Finance Act, 2008 \r\n816 The comma and figure inserted by the Finance Act 2014 \r\n817 Serial number(s) 60, 61 and 63 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 136   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n   [61. ***] omitted  \r\n818[62. ***]  \r\n[63. ***] omitted  \r\n819[64. ***  \r\n65. ***  \r\n66. **","quote_sha256":"90089846a1a31581fb055fae263a59c4c45317a8d3fbd0e384369f8119ea29df","reader_fragment":"p-348529-350322-516d3b0239e6e69e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-348529-350322-516d3b0239e6e69e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9db130b7343202889198","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":349881,"character_end":349924,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-348529-350322-516d3b0239e6e69e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-348529-350322-516d3b0239e6e69e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":349711,"character_end":350154,"quote":"4 \r\n817 Serial number(s) 60, 61 and 63 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 136   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n   [61. ***] omitted  \r\n818[62. ***]  \r\n[63. ***] omitted  \r\n819[64. ***  \r\n65. ***  \r\n66. ***  \r\n67. ***  \r\n68. ***  \r\n69. ***  \r\n70. ***.]  \r\n820[71. ***] omitted  \r\n[72. ***] omitted  \r\n821[73. ***","quote_sha256":"353fb14b192b3e694042e5fa2afcaafc4813c2d96a762857c6104cdb8f42d3e8","reader_fragment":"p-348529-350322-516d3b0239e6e69e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-348529-350322-516d3b0239e6e69e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-916079499fdf0618aa3e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":350612,"character_end":350629,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-350322-352121-e5e08fb268d9f573","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-350322-352121-e5e08fb268d9f573","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":350442,"character_end":350859,"quote":"mitted  \r\n91. ***]  \r\n[92. ***] omitted  \r\n93 ***]  \r\n94. Wheelchairs 8713.1000 and 8713.9000 \r\n                                           \r\n818 S. No. 62 omitted by the Finance Act, 2011 \r\n819 S. Nos. 64 to 70 omitted by the Finance Act, 2011 \r\n820 Serial number(s) 71, 72, 81, 84 and 92 omitted by Finance (Supplementary) Act, 2022. \r\n821 Serial numbers 73 to 80, 82, 83 and 85 omitted by Finance Act, 2021. \r\n822 S","quote_sha256":"75ff490ef6c8981e2a080ac042df1d7a9a6401c193068613346691b79aafb54b","reader_fragment":"p-350322-352121-e5e08fb268d9f573","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-350322-352121-e5e08fb268d9f573","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9775a1625d165c97a13e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":350668,"character_end":350685,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-350322-352121-e5e08fb268d9f573","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-350322-352121-e5e08fb268d9f573","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":350498,"character_end":350915,"quote":". Wheelchairs 8713.1000 and 8713.9000 \r\n                                           \r\n818 S. No. 62 omitted by the Finance Act, 2011 \r\n819 S. Nos. 64 to 70 omitted by the Finance Act, 2011 \r\n820 Serial number(s) 71, 72, 81, 84 and 92 omitted by Finance (Supplementary) Act, 2022. \r\n821 Serial numbers 73 to 80, 82, 83 and 85 omitted by Finance Act, 2021. \r\n822 Serial numbers 85, 91 and 93 omitted by Finance Act, 2021","quote_sha256":"0f6bf1d3060d6d5400aa0cc5d65a775b9bcf08cb1a60792f20c3a94782773279","reader_fragment":"p-350322-352121-e5e08fb268d9f573","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-350322-352121-e5e08fb268d9f573","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c578750b875726dd70e1","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":350833,"character_end":350850,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-350322-352121-e5e08fb268d9f573","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-350322-352121-e5e08fb268d9f573","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":350663,"character_end":351080,"quote":" the Finance Act, 2011 \r\n820 Serial number(s) 71, 72, 81, 84 and 92 omitted by Finance (Supplementary) Act, 2022. \r\n821 Serial numbers 73 to 80, 82, 83 and 85 omitted by Finance Act, 2021. \r\n822 Serial numbers 85, 91 and 93 omitted by Finance Act, 2021. \r\n823 Serial numbers 86, 87, 88, 90 and 96 omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 137   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First","quote_sha256":"4e8bd53c63b36d18c1a7834c4423ac42eb25159a84688f35ae6f17aa74db99ee","reader_fragment":"p-350322-352121-e5e08fb268d9f573","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-350322-352121-e5e08fb268d9f573","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-16602bdedcbb5d90f2d9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":350898,"character_end":350915,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-350322-352121-e5e08fb268d9f573","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-350322-352121-e5e08fb268d9f573","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":350728,"character_end":351145,"quote":"92 omitted by Finance (Supplementary) Act, 2022. \r\n821 Serial numbers 73 to 80, 82, 83 and 85 omitted by Finance Act, 2021. \r\n822 Serial numbers 85, 91 and 93 omitted by Finance Act, 2021. \r\n823 Serial numbers 86, 87, 88, 90 and 96 omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 137   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3)","quote_sha256":"3507c41a4b596f4431788efe81dbe14c15a4bc4ecda182afd244928a3dfec0a7","reader_fragment":"p-350322-352121-e5e08fb268d9f573","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-350322-352121-e5e08fb268d9f573","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d49de8258416aa6ecc1b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":350971,"character_end":350988,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-350322-352121-e5e08fb268d9f573","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-350322-352121-e5e08fb268d9f573","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":350801,"character_end":351218,"quote":"to 80, 82, 83 and 85 omitted by Finance Act, 2021. \r\n822 Serial numbers 85, 91 and 93 omitted by Finance Act, 2021. \r\n823 Serial numbers 86, 87, 88, 90 and 96 omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 137   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n824[95. ***]  \r\n96. ***] omitted  \r\n82597. ***] omitted  \r\n98. ***] om","quote_sha256":"34660c861c31f822cd27f946eceb2fcc2cbb3c4d22c815f0296f1f7097cea270","reader_fragment":"p-350322-352121-e5e08fb268d9f573","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-350322-352121-e5e08fb268d9f573","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5c3db60ef4e86f3e31ce","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":350992,"character_end":351011,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-350322-352121-e5e08fb268d9f573","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-350322-352121-e5e08fb268d9f573","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":350822,"character_end":351241,"quote":"omitted by Finance Act, 2021. \r\n822 Serial numbers 85, 91 and 93 omitted by Finance Act, 2021. \r\n823 Serial numbers 86, 87, 88, 90 and 96 omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 137   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n824[95. ***]  \r\n96. ***] omitted  \r\n82597. ***] omitted  \r\n98. ***] omitted  \r\n826[99. ***] o","quote_sha256":"8cb1af6774073ae32af6f10b1a3e1de47033e6d7568cee5467c37beb295efc27","reader_fragment":"p-350322-352121-e5e08fb268d9f573","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-350322-352121-e5e08fb268d9f573","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f6edd6ce44d565d0f044","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":351075,"character_end":351118,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-350322-352121-e5e08fb268d9f573","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-350322-352121-e5e08fb268d9f573","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":350905,"character_end":351348,"quote":" Act, 2021. \r\n823 Serial numbers 86, 87, 88, 90 and 96 omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 137   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n824[95. ***]  \r\n96. ***] omitted  \r\n82597. ***] omitted  \r\n98. ***] omitted  \r\n826[99. ***] omitted  \r\n100. Construction materials to \r\n827[Gwadar] Export processing \r\nZone’s investors and to Export \r","quote_sha256":"9bdd458d25e6fe9989c526115138012638fa94ba9b9b43d1aec47073878a8807","reader_fragment":"p-350322-352121-e5e08fb268d9f573","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-350322-352121-e5e08fb268d9f573","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-44bde6470801701f7443","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":352418,"character_end":352435,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":352248,"character_end":352665,"quote":"ar, subject to the following \r\nRespective Headings \r\n \r\n                                           \r\n824 Serial number 95 and entries relating thereto is omitted through Finance Act, 2019. \r\n825 Serial numbers 97 and 98 omitted by Finance Act, 2024. \r\n826 Serial number 99 omitted by Finance (Supplementary) Act, 2022. \r\n827 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017 \r\n828 New serial numbers 1","quote_sha256":"804e4a1d7fb96d5575972e74bdc8e48af9b827d6b53e76433cbd2a7a774fa0fa","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5e2aa1417be1d872c960","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":352479,"character_end":352496,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":352309,"character_end":352726,"quote":"                                      \r\n824 Serial number 95 and entries relating thereto is omitted through Finance Act, 2019. \r\n825 Serial numbers 97 and 98 omitted by Finance Act, 2024. \r\n826 Serial number 99 omitted by Finance (Supplementary) Act, 2022. \r\n827 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017 \r\n828 New serial numbers 100A & 100B added through Finance Act, 2016. \r\n829 The express","quote_sha256":"2e712831489dab776412c3f1466ba63ec263ff5377e1460a38c3223bd20561c1","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aaaeba7a97130729fcc7","source":"pk-code-9214c4c9c1cfd408","title":"Gwadar” by Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":352610,"character_end":352638,"quote":"Gwadar” by Finance Act, 2017","quote_sha256":"c9c031d5767a6a98388df95a3ac633d0599cd8a6843d186b20a5fee093045151","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":352440,"character_end":352868,"quote":"25 Serial numbers 97 and 98 omitted by Finance Act, 2024. \r\n826 Serial number 99 omitted by Finance (Supplementary) Act, 2022. \r\n827 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017 \r\n828 New serial numbers 100A & 100B added through Finance Act, 2016. \r\n829 The expression inserted through Finance Act, 2017 \r\n830 The expression inserted by Finance Act, 2020 shall have effect from the 1 st June, 2020.  \r\nSales","quote_sha256":"3e2aa03097474e9f81a979337c88a0cc7e95dd58a0443fd673cb7e73eaefa5f3","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-276c8302a6f22fbee89e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":352690,"character_end":352707,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":352520,"character_end":352937,"quote":" omitted by Finance (Supplementary) Act, 2022. \r\n827 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017 \r\n828 New serial numbers 100A & 100B added through Finance Act, 2016. \r\n829 The expression inserted through Finance Act, 2017 \r\n830 The expression inserted by Finance Act, 2020 shall have effect from the 1 st June, 2020.  \r\nSales Tax Act, 1990 \r\n \r\n 138   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos","quote_sha256":"4135e4c029d0c320bf3d21296766422a9facca22f6b1f1bf48e2e45f675bd639","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9dd9206d7acccfc5be61","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":352747,"character_end":352764,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":352577,"character_end":352994,"quote":"lings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017 \r\n828 New serial numbers 100A & 100B added through Finance Act, 2016. \r\n829 The expression inserted through Finance Act, 2017 \r\n830 The expression inserted by Finance Act, 2020 shall have effect from the 1 st June, 2020.  \r\nSales Tax Act, 1990 \r\n \r\n 138   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV ","quote_sha256":"e57d3ec9c12331d77dd24d01ddff9737e593199a08b6558ff58ad920b815a31d","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e5b78901bd9fe3c74ef5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":352798,"character_end":352815,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":352628,"character_end":353045,"quote":" Act, 2017 \r\n828 New serial numbers 100A & 100B added through Finance Act, 2016. \r\n829 The expression inserted through Finance Act, 2017 \r\n830 The expression inserted by Finance Act, 2020 shall have effect from the 1 st June, 2020.  \r\nSales Tax Act, 1990 \r\n \r\n 138   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nconditions and procedure, ","quote_sha256":"324ed02ebb660ee2ef256501a39caf6484e7fada860e076a1116ae5ec2fcce91","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-79268ec71f1a7a890d8c","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":352863,"character_end":352882,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":352693,"character_end":353112,"quote":"ance Act, 2016. \r\n829 The expression inserted through Finance Act, 2017 \r\n830 The expression inserted by Finance Act, 2020 shall have effect from the 1 st June, 2020.  \r\nSales Tax Act, 1990 \r\n \r\n 138   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nconditions and procedure, \r\nnamely,– \r\n(A).  Conditions and procedure \r\nfor imports.–  \r\n (i)","quote_sha256":"f0ee261b4d11d5f1a875eb10d7af85c97641ea4ed281487bdd8b3acedb0d4198","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c8f20e1d26e2f8add20a","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":352946,"character_end":352989,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":352776,"character_end":353219,"quote":"xpression inserted by Finance Act, 2020 shall have effect from the 1 st June, 2020.  \r\nSales Tax Act, 1990 \r\n \r\n 138   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nconditions and procedure, \r\nnamely,– \r\n(A).  Conditions and procedure \r\nfor imports.–  \r\n (i) This exemption shall be \r\nadmissible only to China \r\nOverseas Ports Holding \r\nCompany Limited \r\n(COPHCL) a","quote_sha256":"5b073922c760b2a00d6dcbd94e6bf66c60a876af1c288ead05c7ef3f38b03f19","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-43d8fca1e15c775fe26c","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":353822,"character_end":353839,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":353652,"character_end":354069,"quote":"that \r\nMinistry shall furnish all \r\nrelevant information online \r\nto Pakistan Customs against \r\na specific user ID  and \r\npassword obtained under \r\nsection 155D of the \r\nCustoms Act, 1969 (IV of \r\n1969). In already \r\ncomputerized Collectorate \r\nor Customs station, where \r\nthe computerized system is \r\nnot operational, the Project \r\nDirector or any other person \r\nauthorized by the Collector  \r\nin this behalf shall e","quote_sha256":"4313b4687e52a2eb4125002f839d6fe4314b21a284e553be0b1766f27d8d08ec","reader_fragment":"p-352121-353897-0b7f56ecd1c859a1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-352121-353897-0b7f56ecd1c859a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-525871b3a58f87023fab","source":"pk-code-9214c4c9c1cfd408","title":"Gwadar” by Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":354197,"character_end":354225,"quote":"Gwadar” by Finance Act, 2017","quote_sha256":"c9c031d5767a6a98388df95a3ac633d0599cd8a6843d186b20a5fee093045151","reader_fragment":"p-353897-355683-5f4b359d93fd4bad","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-353897-355683-5f4b359d93fd4bad","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":354027,"character_end":354455,"quote":"by the Collector  \r\nin this behalf shall enter the \r\nrequisite information in the \r\n                                           \r\n831 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 139   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nCustoms Computerized \r\nSystem on daily basis, \r\nwhereas entry of the da","quote_sha256":"6f456d14d0e52693e0e637667f73f50cd1333404f598806ffe7499d9adba3810","reader_fragment":"p-353897-355683-5f4b359d93fd4bad","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-353897-355683-5f4b359d93fd4bad","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b152a3a1b750503960d5","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":354228,"character_end":354247,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-353897-355683-5f4b359d93fd4bad","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-353897-355683-5f4b359d93fd4bad","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":354058,"character_end":354477,"quote":"alf shall enter the \r\nrequisite information in the \r\n                                           \r\n831 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 139   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nCustoms Computerized \r\nSystem on daily basis, \r\nwhereas entry of the data \r\nobtained from the","quote_sha256":"59c0fc59617449830a91357961f2e0c9b896716244b2264541a6ea832b8acaeb","reader_fragment":"p-353897-355683-5f4b359d93fd4bad","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-353897-355683-5f4b359d93fd4bad","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b77098521b2eb10881fc","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":354311,"character_end":354354,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-353897-355683-5f4b359d93fd4bad","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-353897-355683-5f4b359d93fd4bad","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":354141,"character_end":354584,"quote":"             \r\n831 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 139   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nCustoms Computerized \r\nSystem on daily basis, \r\nwhereas entry of the data \r\nobtained from the customs \r\nstations which have not yet \r\nbeen computerized shall be \r\nmade on weekly basis, \r\nprovided that","quote_sha256":"6af92df76b0899452ff9659c4c56c3fe31a927331723562cacb1aac1d9344cca","reader_fragment":"p-353897-355683-5f4b359d93fd4bad","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-353897-355683-5f4b359d93fd4bad","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d09b5a4702f751288017","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":355420,"character_end":355437,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-353897-355683-5f4b359d93fd4bad","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-353897-355683-5f4b359d93fd4bad","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":355250,"character_end":355667,"quote":"tractors and sub -\r\ncontractors which hold \r\nConcession \r\nAgreement;  \r\n                                           \r\n832 The expression inserted and words substituted by Finance Act, 2020 shall have effect from the 1st June, \r\n2020. \r\nSales Tax Act, 1990 \r\n \r\n 140   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n(ii)  for claiming \r\nexemp","quote_sha256":"d76d5e92dd39cf5d7a92a79141f3da00866e75dd32699035dea320fe3d233013","reader_fragment":"p-353897-355683-5f4b359d93fd4bad","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-353897-355683-5f4b359d93fd4bad","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cadcccc699e591272262","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":355485,"character_end":355504,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-353897-355683-5f4b359d93fd4bad","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-353897-355683-5f4b359d93fd4bad","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":355315,"character_end":355734,"quote":"nt;  \r\n                                           \r\n832 The expression inserted and words substituted by Finance Act, 2020 shall have effect from the 1st June, \r\n2020. \r\nSales Tax Act, 1990 \r\n \r\n 140   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n(ii)  for claiming \r\nexemption on goods \r\nwhich are otherwis e \r\ntaxable in Pakistan, the \r\no","quote_sha256":"13bec8ad047900b107a8e651daade628bdef95f231e05316d436508f7deb391b","reader_fragment":"p-353897-355683-5f4b359d93fd4bad","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-353897-355683-5f4b359d93fd4bad","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f31352a6b0f530a05e2a","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":355568,"character_end":355611,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-353897-355683-5f4b359d93fd4bad","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-353897-355683-5f4b359d93fd4bad","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":355398,"character_end":355841,"quote":" words substituted by Finance Act, 2020 shall have effect from the 1st June, \r\n2020. \r\nSales Tax Act, 1990 \r\n \r\n 140   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n(ii)  for claiming \r\nexemption on goods \r\nwhich are otherwis e \r\ntaxable in Pakistan, the \r\noperating companies \r\nwill purchase the \r\nmaterials and \r\nequipment for the \r\nconstruction of \r\n833[Gwadar] ","quote_sha256":"952f1719abaec57a4d8a9c7094ee93c019be3c09f4be0c359253eae3c5a11f61","reader_fragment":"p-353897-355683-5f4b359d93fd4bad","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-353897-355683-5f4b359d93fd4bad","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b004f098a386a9d15503","source":"pk-code-9214c4c9c1cfd408","title":"Gwadar” by Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":356666,"character_end":356694,"quote":"Gwadar” by Finance Act, 2017","quote_sha256":"c9c031d5767a6a98388df95a3ac633d0599cd8a6843d186b20a5fee093045151","reader_fragment":"p-355683-357461-e5cee189fec2a7a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-355683-357461-e5cee189fec2a7a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":356496,"character_end":356924,"quote":"ies and \r\nshall be signed by the \r\nauthorized perso n of \r\nthe registered person. \r\n                                           \r\n833 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017  \r\nSales Tax Act, 1990 \r\n \r\n 141   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nAll three copies of the \r\nsaid signed monthly \r\nstatement shall be got","quote_sha256":"cdc2bd5d49cdae59b493ed58b3819708f22720e71c722df98fbc29d58afba135","reader_fragment":"p-355683-357461-e5cee189fec2a7a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-355683-357461-e5cee189fec2a7a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-859d88b162359c71aa47","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":356698,"character_end":356717,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-355683-357461-e5cee189fec2a7a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-355683-357461-e5cee189fec2a7a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":356528,"character_end":356947,"quote":" \r\nauthorized perso n of \r\nthe registered person. \r\n                                           \r\n833 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017  \r\nSales Tax Act, 1990 \r\n \r\n 141   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nAll three copies of the \r\nsaid signed monthly \r\nstatement shall be got \r\nverified by the \r\nre","quote_sha256":"bc1887cc6d82476eb190fc8e91b39ae9c4d7715a4b7b85330df4d467e0ffdd89","reader_fragment":"p-355683-357461-e5cee189fec2a7a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-355683-357461-e5cee189fec2a7a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ee81cc2c91834e3ac97e","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":356781,"character_end":356824,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-355683-357461-e5cee189fec2a7a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-355683-357461-e5cee189fec2a7a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":356611,"character_end":357054,"quote":"            \r\n833 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017  \r\nSales Tax Act, 1990 \r\n \r\n 141   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nAll three copies of the \r\nsaid signed monthly \r\nstatement shall be got \r\nverified by the \r\nregistered person from \r\nthe person authorized \r\nto receive the supplies \r\nin the office of \r\noperating compa","quote_sha256":"033bb9aafdd2e37e742a81925cbeb102382d9d2064425c4880ca0ae497217325","reader_fragment":"p-355683-357461-e5cee189fec2a7a8","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-355683-357461-e5cee189fec2a7a8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-056766e558aac5b9eeb4","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":357767,"character_end":357786,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-357461-359260-33304c84e3a49d0a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-357461-359260-33304c84e3a49d0a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":357597,"character_end":358016,"quote":"registered person \r\nmaking the exempt \r\nsupplies shall keep the \r\naforesaid record for \r\npresentation to the \r\nsales tax department as \r\nand when required to \r\ndo so.  \r\nSales Tax Act, 1990 \r\n \r\n 142   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n1[100B] \r\n \r\nSupplies made by the businesses \r\nto be established in the Gwadar \r\nFree Zone fo","quote_sha256":"89ea1693bc297b9da41b295592749b4de72f9955c9ab4955530ef13b5c9eda79","reader_fragment":"p-357461-359260-33304c84e3a49d0a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-357461-359260-33304c84e3a49d0a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-83793aaba0dcd62f925c","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":357850,"character_end":357893,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-357461-359260-33304c84e3a49d0a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-357461-359260-33304c84e3a49d0a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":357680,"character_end":358123,"quote":"for \r\npresentation to the \r\nsales tax department as \r\nand when required to \r\ndo so.  \r\nSales Tax Act, 1990 \r\n \r\n 142   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n1[100B] \r\n \r\nSupplies made by the businesses \r\nto be established in the Gwadar \r\nFree Zone for a period of twenty-\r\nthree years within the Gwadar \r\nFree Zone, subject to the \r\ncondition that the sales","quote_sha256":"99c82bfb7fb288ff9270c15a234445ddb30f88a8b2fcd3bc3fbad22f3a43fe0e","reader_fragment":"p-357461-359260-33304c84e3a49d0a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-357461-359260-33304c84e3a49d0a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e5a14d22d88c6b078a78","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":359370,"character_end":359387,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-359260-361029-f358169dcb2284b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-359260-361029-f358169dcb2284b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":359200,"character_end":359617,"quote":" on \r\nsuch goods under the C ustoms \r\nRespective headings \r\n                                           \r\n834 New S.No. 100C and entries relating thereto inserted through Finance Act, 2017  \r\n835 New serial number 100D inserted by Finance Act, 2020 shall have effect from the 1st June, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 143   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 19","quote_sha256":"75bfbf67f843a371285e6a9beaf0bb8a40a056e0477ac8a89dc7ace8764fa1f5","reader_fragment":"p-357461-359260-33304c84e3a49d0a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-357461-359260-33304c84e3a49d0a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2fb2fc543be73d5cfc8f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":359430,"character_end":359447,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-359260-361029-f358169dcb2284b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-359260-361029-f358169dcb2284b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":359260,"character_end":359677,"quote":"                                           \r\n834 New S.No. 100C and entries relating thereto inserted through Finance Act, 2017  \r\n835 New serial number 100D inserted by Finance Act, 2020 shall have effect from the 1st June, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 143   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nAct, 1969 (Act IV of 1969) a","quote_sha256":"31af980090df243a333ef148ba59fc5675d096805001bc0e1687de2f2ae064bd","reader_fragment":"p-359260-361029-f358169dcb2284b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-359260-361029-f358169dcb2284b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6804c29ac94244ca5951","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":359493,"character_end":359512,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-359260-361029-f358169dcb2284b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-359260-361029-f358169dcb2284b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":359323,"character_end":359742,"quote":" and entries relating thereto inserted through Finance Act, 2017  \r\n835 New serial number 100D inserted by Finance Act, 2020 shall have effect from the 1st June, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 143   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nAct, 1969 (Act IV of 1969) and \r\nrules made thereunder shall, \r\nmutatis mutandis , apply prov","quote_sha256":"a859b243d48a80550993ff6cfa151991c41940b82f2cb3695525511d16b62c94","reader_fragment":"p-359260-361029-f358169dcb2284b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-359260-361029-f358169dcb2284b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8772f94a7f786eb8b5ce","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":359576,"character_end":359619,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-359260-361029-f358169dcb2284b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-359260-361029-f358169dcb2284b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":359406,"character_end":359849,"quote":"number 100D inserted by Finance Act, 2020 shall have effect from the 1st June, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 143   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nAct, 1969 (Act IV of 1969) and \r\nrules made thereunder shall, \r\nmutatis mutandis , apply provided \r\nthat if any of such goods is taken \r\nout of the Zone for purpose other \r\nthan the export, the tax on","quote_sha256":"9eb71148ff12773ed0141215887cfdd056d651e1fe858fcfba8bdbe75baee4ba","reader_fragment":"p-359260-361029-f358169dcb2284b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-359260-361029-f358169dcb2284b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-40fae094e566b55ed460","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":360720,"character_end":360737,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-359260-361029-f358169dcb2284b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-359260-361029-f358169dcb2284b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":360550,"character_end":360967,"quote":"tions \r\nCatheters (Balloons) \r\nRespective headings \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n                                           \r\n836 Serial number 101 omitted by Finance Act, 2021. \r\n837 Serial number(s) 102, 104 and 105 omitted by Finance (Supplementary) Act, 2022.  \r\n838 Serial number 103 omitted by Finance Act, 2021. \r\n839 Serial numbers 106 and 108 omitted by Finance Act, 2021. \r\n \r\n840 Serial number(s","quote_sha256":"d0f7bb9f00cf44b525fd78b43f472e83eda9d736e928df7cfdfdea39de254f4f","reader_fragment":"p-359260-361029-f358169dcb2284b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-359260-361029-f358169dcb2284b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a2318a9557a3b99a9f36","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":360861,"character_end":360878,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-359260-361029-f358169dcb2284b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-359260-361029-f358169dcb2284b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":360691,"character_end":361108,"quote":"Serial number 101 omitted by Finance Act, 2021. \r\n837 Serial number(s) 102, 104 and 105 omitted by Finance (Supplementary) Act, 2022.  \r\n838 Serial number 103 omitted by Finance Act, 2021. \r\n839 Serial numbers 106 and 108 omitted by Finance Act, 2021. \r\n \r\n840 Serial number(s) 109 and 110 omitted by Finance (Supplementary) Act, 2022. \r\n841 Serial No. 111, expression “White crystalline sugar” omitted through Financ","quote_sha256":"c4c2363797a2a503ad86cd329ab016d008dcee54e48d9c7520f8917d7856e32b","reader_fragment":"p-359260-361029-f358169dcb2284b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-359260-361029-f358169dcb2284b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e4be836a24c6730dbbfb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":360924,"character_end":360941,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-359260-361029-f358169dcb2284b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-359260-361029-f358169dcb2284b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":360754,"character_end":361171,"quote":"mber(s) 102, 104 and 105 omitted by Finance (Supplementary) Act, 2022.  \r\n838 Serial number 103 omitted by Finance Act, 2021. \r\n839 Serial numbers 106 and 108 omitted by Finance Act, 2021. \r\n \r\n840 Serial number(s) 109 and 110 omitted by Finance (Supplementary) Act, 2022. \r\n841 Serial No. 111, expression “White crystalline sugar” omitted through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 144   \r\n \r\nSerial \r\nNo","quote_sha256":"9fb275a1f68422fade117b97f76adb33bd7f9df6fae173a79a15736bad70e4b5","reader_fragment":"p-359260-361029-f358169dcb2284b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-359260-361029-f358169dcb2284b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d994f64e8eced5b429d7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":361102,"character_end":361119,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-361029-362817-d48e4d99f048e4c2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-361029-362817-d48e4d99f048e4c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":360932,"character_end":361349,"quote":"Act, 2021. \r\n \r\n840 Serial number(s) 109 and 110 omitted by Finance (Supplementary) Act, 2022. \r\n841 Serial No. 111, expression “White crystalline sugar” omitted through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 144   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n4. PTCA Guide Wire \r\n5. PTCA Guiding Catheters \r\n6. Inflation Devices/","quote_sha256":"e3b1f76f03961454fe87a2daa9a482f05f7158550e22de1dd60218c171740c80","reader_fragment":"p-359260-361029-f358169dcb2284b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-359260-361029-f358169dcb2284b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c9b3eea037a05add9910","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":361123,"character_end":361142,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-361029-362817-d48e4d99f048e4c2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-361029-362817-d48e4d99f048e4c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":360953,"character_end":361372,"quote":"erial number(s) 109 and 110 omitted by Finance (Supplementary) Act, 2022. \r\n841 Serial No. 111, expression “White crystalline sugar” omitted through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 144   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n4. PTCA Guide Wire \r\n5. PTCA Guiding Catheters \r\n6. Inflation Devices/Priority \r\nPacks \r\n7. 8","quote_sha256":"a156e831c0249d6e2d70117c04695bd68e3663b4ecb342cc517f178794a1cb2b","reader_fragment":"p-359260-361029-f358169dcb2284b2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-359260-361029-f358169dcb2284b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-41b975aee5b0bd2fa031","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":361206,"character_end":361249,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-361029-362817-d48e4d99f048e4c2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-361029-362817-d48e4d99f048e4c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":361036,"character_end":361479,"quote":"ial No. 111, expression “White crystalline sugar” omitted through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 144   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n4. PTCA Guide Wire \r\n5. PTCA Guiding Catheters \r\n6. Inflation Devices/Priority \r\nPacks \r\n7. 842[Optical Coherence \r\nTechnology (OCT) System \r\n8. OCT Catheters \r\n9. Intravascular Ultrasound \r\n(IVUS) \r\n","quote_sha256":"28ed64b135b9cca2c4174d9667335cc97e17d6f84a86eb1b5ab5f2f79d208cf4","reader_fragment":"p-361029-362817-d48e4d99f048e4c2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-361029-362817-d48e4d99f048e4c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-642b882ebe2b9623bb16","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":362348,"character_end":362367,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-361029-362817-d48e4d99f048e4c2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-361029-362817-d48e4d99f048e4c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":362178,"character_end":362597,"quote":"                       \r\n842 New sub-serial No(s) 7 to.25 under entry A of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 145   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n3. Guide Wires \r\n4. Contrast Lines \r\n5. Pressure Lines \r\n6. Mannifolds \r\n7. 843[Wrist Bands f","quote_sha256":"96e08b2b766f436f58d266550918cbf7bdebf9c5434fb41606005fa06497185e","reader_fragment":"p-361029-362817-d48e4d99f048e4c2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-361029-362817-d48e4d99f048e4c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-beb4f61378794b359a4b","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":362431,"character_end":362474,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-361029-362817-d48e4d99f048e4c2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-361029-362817-d48e4d99f048e4c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":362261,"character_end":362704,"quote":"2 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 145   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n3. Guide Wires \r\n4. Contrast Lines \r\n5. Pressure Lines \r\n6. Mannifolds \r\n7. 843[Wrist Bands for Radial \r\nVessel Closure] \r\n \r\nC. CONTRAST MEDIA \r\nFOR \r\nANGIOGRAPHY/ANGIO\r\nPLASTY \r\n \r\n1. Angiography Ac","quote_sha256":"8fd00fa3df34395cded28cbc949bb7c10668e76952f4a36b2cb0c5c80152f8d3","reader_fragment":"p-361029-362817-d48e4d99f048e4c2","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-361029-362817-d48e4d99f048e4c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-426bc9d04466f76fdcd4","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":363388,"character_end":363407,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-362817-364608-98f61f67506ed6a7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-362817-364608-98f61f67506ed6a7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":363218,"character_end":363637,"quote":"                               \r\n843 New sub-serial No. 7 under entry B of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 146   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n        (with leads, connectors and \r\naccessories) \r\n \r\n \r\n \r\nH. CARDIAC ELECTRO -\r\nPHYSIOLOG","quote_sha256":"748c5e3b6b6a6be13ed59d921f64b71916bcd638c55a66302ae97d46698e8b49","reader_fragment":"p-362817-364608-98f61f67506ed6a7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-362817-364608-98f61f67506ed6a7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7453708a8118aeea0de0","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":363471,"character_end":363514,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-362817-364608-98f61f67506ed6a7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-362817-364608-98f61f67506ed6a7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":363301,"character_end":363744,"quote":"2 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 146   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n        (with leads, connectors and \r\naccessories) \r\n \r\n \r\n \r\nH. CARDIAC ELECTRO -\r\nPHYSIOLOGY \r\nPRODUCTS \r\n \r\n1. Electrophysiology catheters \r\n2. Electrophysiology cables \r\n3. Electrophysiology \r\ncon","quote_sha256":"edde1fa88fe6ef33dbc30a5b1f0a6ac5d3021f6023178d570288060a2b0db28e","reader_fragment":"p-362817-364608-98f61f67506ed6a7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-362817-364608-98f61f67506ed6a7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dd370e0033cb8042466a","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":364491,"character_end":364510,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-362817-364608-98f61f67506ed6a7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-362817-364608-98f61f67506ed6a7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":364321,"character_end":364740,"quote":"                       \r\n844 New sub-serial No(s) 4 to 11 under entry H of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 147   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n \r\n1. Oxygenators \r\n2. Cannulas \r\n3. Prosthetic Heart Valves \r\n4. Luminal shunts for heart \r\n","quote_sha256":"4071f146ce26b80cd6638b91af8f57b12a6430bc0df2f5304325b3221da0d116","reader_fragment":"p-362817-364608-98f61f67506ed6a7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-362817-364608-98f61f67506ed6a7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d3c60e8e43b498dd711c","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":364574,"character_end":364617,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-362817-364608-98f61f67506ed6a7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-362817-364608-98f61f67506ed6a7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":364404,"character_end":364847,"quote":"2 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 147   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n \r\n1. Oxygenators \r\n2. Cannulas \r\n3. Prosthetic Heart Valves \r\n4. Luminal shunts for heart \r\nsurgery \r\n5. Artificial limbs and \r\nappliances \r\n6. 845[High-Flow, Low -Profile \r\nPercutaneous Heart Pump \r","quote_sha256":"1e1a169a133c1d1c2b1932c27886d86a8068a4a75c91f9677bfd0c83ca15c1d4","reader_fragment":"p-362817-364608-98f61f67506ed6a7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-362817-364608-98f61f67506ed6a7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b6dbf89841def9f6add8","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":365797,"character_end":365816,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-364608-366390-8727ef4a28d4fc59","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-364608-366390-8727ef4a28d4fc59","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":365627,"character_end":366046,"quote":"(Amendment) Act, 2018. \r\n846 New sub-serial No(s) 5 to 18 under entry K of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 148   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n6. MitraClipTranscatheter \r\nMitral Valve System \r\n7. MitraClip Guide Catheter, \r\nClip and Del","quote_sha256":"c63cb8dd2c2752897e776b6c1965ed3392fa1384696d30058b47bb0950a9d35a","reader_fragment":"p-364608-366390-8727ef4a28d4fc59","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-364608-366390-8727ef4a28d4fc59","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-df39e7d954009e87c2a8","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":365880,"character_end":365923,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-364608-366390-8727ef4a28d4fc59","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-364608-366390-8727ef4a28d4fc59","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":365710,"character_end":366153,"quote":"2 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 148   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n6. MitraClipTranscatheter \r\nMitral Valve System \r\n7. MitraClip Guide Catheter, \r\nClip and Delivery System \r\n8. Patent Foramen Ovale \r\n(PFO) Closure Device \r\n9. Left Atrial Appendage \r\n(LAA) Occluder \r","quote_sha256":"450beeb4ae4432ddd8c414757408f279f1b3c66746f4c3dca28871bb6d4a4907","reader_fragment":"p-364608-366390-8727ef4a28d4fc59","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-364608-366390-8727ef4a28d4fc59","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7156926ea3c610fa2ff8","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":366947,"character_end":366966,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-366390-368185-fca8459334ae0572","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-366390-368185-fca8459334ae0572","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":366777,"character_end":367196,"quote":"stents), balloons, sheaths, \r\ncatheters, guide wires, filter wires, \r\ncoils, needles, valves (including \r\nrotating homeo static valves), \r\nconnecting cables, inflation \r\nSales Tax Act, 1990 \r\n \r\n 149   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\ndevices adapters 847[“Drug Eluting \r\nPeripheral Stents”].  \r\n848[113. ***] omitted  \r\n[114. *","quote_sha256":"261e31f8f9ab5b4712d419e0abccfcab4d3e2bc588726120ce18b6880f1f7df5","reader_fragment":"p-366390-368185-fca8459334ae0572","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-366390-368185-fca8459334ae0572","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-797e26c7ef40848d2021","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":367030,"character_end":367073,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-366390-368185-fca8459334ae0572","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-366390-368185-fca8459334ae0572","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":366860,"character_end":367303,"quote":"s, valves (including \r\nrotating homeo static valves), \r\nconnecting cables, inflation \r\nSales Tax Act, 1990 \r\n \r\n 149   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\ndevices adapters 847[“Drug Eluting \r\nPeripheral Stents”].  \r\n848[113. ***] omitted  \r\n[114. ***[ omitted  \r\n849[115. ***]  \r\n[116. ***] omitted  \r\n  [117. ***] omitted  \r\n850118. [omitted] [......] \r\n","quote_sha256":"d0b8bc6a49a7b9cf04900e965f754410f597a486ff604d66a321bd6f7113286a","reader_fragment":"p-366390-368185-fca8459334ae0572","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-366390-368185-fca8459334ae0572","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f1890312020e37cc315e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":368218,"character_end":368235,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-368185-369978-fa7d2464b28b2924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-368185-369978-fa7d2464b28b2924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":368048,"character_end":368465,"quote":"nce Supplementary \r\n(Amendment) Act, 2018. \r\n848 Serial number(s) 113, 114, 116, and 117 omitted by Finance (Supplementary) Act, 2022. \r\n849 Serial number 115 omitted by Finance Act, 2021. \r\n850 S.No. 118 omitted by Finance Supplementary (Second Amendment) Act, 2019 \r\n851 Serial No. 119, expression “Tubular day..” omitted through Finance Act, 2016. \r\n852 Serial number 120 omitted by Finance Act, 2024. \r\n853 Explan","quote_sha256":"3dad5b3bea74a05d93591699c1628f4aa9e9e9e7ff8277bd77cc0dfcdd002fc1","reader_fragment":"p-366390-368185-fca8459334ae0572","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-366390-368185-fca8459334ae0572","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2d861236c32ecaf446ef","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":368380,"character_end":368397,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-368185-369978-fa7d2464b28b2924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-368185-369978-fa7d2464b28b2924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":368210,"character_end":368627,"quote":"tted by Finance Act, 2021. \r\n850 S.No. 118 omitted by Finance Supplementary (Second Amendment) Act, 2019 \r\n851 Serial No. 119, expression “Tubular day..” omitted through Finance Act, 2016. \r\n852 Serial number 120 omitted by Finance Act, 2024. \r\n853 Explanation added by Finance Act, 2023 \r\n854 Serial numbers 123 to 125 omitted by Finance Act, 2021. \r\n855 Serial number(s) 126, 127 and 129 omitted by Finance (Supplem","quote_sha256":"2d8b957326412cb3a51e551f7ce7f652a770906f2fb2caeeb0fb402cb8722f87","reader_fragment":"p-368185-369978-fa7d2464b28b2924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-368185-369978-fa7d2464b28b2924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0e133bb8e72866635e6f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":368434,"character_end":368451,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-368185-369978-fa7d2464b28b2924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-368185-369978-fa7d2464b28b2924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":368264,"character_end":368681,"quote":"Finance Supplementary (Second Amendment) Act, 2019 \r\n851 Serial No. 119, expression “Tubular day..” omitted through Finance Act, 2016. \r\n852 Serial number 120 omitted by Finance Act, 2024. \r\n853 Explanation added by Finance Act, 2023 \r\n854 Serial numbers 123 to 125 omitted by Finance Act, 2021. \r\n855 Serial number(s) 126, 127 and 129 omitted by Finance (Supplementary) Act, 2022.  \r\n856 Serial number 128 omitted by","quote_sha256":"5b8ff93c14f8bbeb3a750d9b9a5415598ea916521bffc4ea6052b062460e00bf","reader_fragment":"p-368185-369978-fa7d2464b28b2924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-368185-369978-fa7d2464b28b2924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-feed9619e5b13caedb47","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":368480,"character_end":368497,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-368185-369978-fa7d2464b28b2924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-368185-369978-fa7d2464b28b2924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":368310,"character_end":368727,"quote":"2019 \r\n851 Serial No. 119, expression “Tubular day..” omitted through Finance Act, 2016. \r\n852 Serial number 120 omitted by Finance Act, 2024. \r\n853 Explanation added by Finance Act, 2023 \r\n854 Serial numbers 123 to 125 omitted by Finance Act, 2021. \r\n855 Serial number(s) 126, 127 and 129 omitted by Finance (Supplementary) Act, 2022.  \r\n856 Serial number 128 omitted by Finance Act, 2021. \r\n857 Serial number(s) 130","quote_sha256":"b0461e6728466433094d2b48b22a7f62c572b24c27eaa4f4f2408ce506933cbb","reader_fragment":"p-368185-369978-fa7d2464b28b2924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-368185-369978-fa7d2464b28b2924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2c671cf62315411f774a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":368541,"character_end":368558,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-368185-369978-fa7d2464b28b2924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-368185-369978-fa7d2464b28b2924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":368371,"character_end":368788,"quote":" through Finance Act, 2016. \r\n852 Serial number 120 omitted by Finance Act, 2024. \r\n853 Explanation added by Finance Act, 2023 \r\n854 Serial numbers 123 to 125 omitted by Finance Act, 2021. \r\n855 Serial number(s) 126, 127 and 129 omitted by Finance (Supplementary) Act, 2022.  \r\n856 Serial number 128 omitted by Finance Act, 2021. \r\n857 Serial number(s) 130 to 132 omitted by Finance (Supplementary) Act, 2022. \r\nSales","quote_sha256":"9e41c40c9ed821bcdc6667dc6a96442b7bbad2afcf49e3d4f18e6482cfc50c30","reader_fragment":"p-368185-369978-fa7d2464b28b2924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-368185-369978-fa7d2464b28b2924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a5e2a4f0d777e3d7e8cf","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":368682,"character_end":368699,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-368185-369978-fa7d2464b28b2924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-368185-369978-fa7d2464b28b2924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":368512,"character_end":368929,"quote":"umbers 123 to 125 omitted by Finance Act, 2021. \r\n855 Serial number(s) 126, 127 and 129 omitted by Finance (Supplementary) Act, 2022.  \r\n856 Serial number 128 omitted by Finance Act, 2021. \r\n857 Serial number(s) 130 to 132 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 150   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) ","quote_sha256":"cf2722599f4453f2a1fa8f5ef361eae655508db2f3225eb84ee675c53a91e122","reader_fragment":"p-368185-369978-fa7d2464b28b2924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-368185-369978-fa7d2464b28b2924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-26d274919eb5774ea7a7","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":368783,"character_end":368802,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-368185-369978-fa7d2464b28b2924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-368185-369978-fa7d2464b28b2924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":368613,"character_end":369032,"quote":"nance (Supplementary) Act, 2022.  \r\n856 Serial number 128 omitted by Finance Act, 2021. \r\n857 Serial number(s) 130 to 132 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 150   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n[132. ***] omitted  \r\n133. Pesticides and their active \r\ningredients registered by the \r\nDepa","quote_sha256":"791942ec213b8ed7fa2571bc088f1bcbd8c5a08d766a88f05b6a64215940d9a6","reader_fragment":"p-368185-369978-fa7d2464b28b2924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-368185-369978-fa7d2464b28b2924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1b58801120fcd4298a27","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":368866,"character_end":368909,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-368185-369978-fa7d2464b28b2924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-368185-369978-fa7d2464b28b2924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":368696,"character_end":369139,"quote":"021. \r\n857 Serial number(s) 130 to 132 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 150   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n[132. ***] omitted  \r\n133. Pesticides and their active \r\ningredients registered by the \r\nDepartment of Plant Protection \r\nunder the Agricultural Pesticides \r\nOrdinance, 1971(II of 1971), \r\nstabilizers","quote_sha256":"956657dc6217285450a02209fa0fc927e683548a97bb2d77b0d773db05a7ff07","reader_fragment":"p-368185-369978-fa7d2464b28b2924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-368185-369978-fa7d2464b28b2924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-52103b0dfc7df731a580","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":370208,"character_end":370225,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-369978-371772-c5db88ebabeb0102","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-369978-371772-c5db88ebabeb0102","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":370038,"character_end":370455,"quote":".3920 \r\nDioctyl orthophthalates 2917.3200 \r\n                                           \r\n858 The words “ingredients for pesticides” and the figure “2903.3040” omitted by Finance Act, 2017 \r\n859 The words “Cadusafos Technical Material” and figure “2903.6900” omitted by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 151   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (","quote_sha256":"9ee158e68e012ca07bb1c7a22db3d2f35f805f770ad3f9df59f666976062167e","reader_fragment":"p-369978-371772-c5db88ebabeb0102","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-369978-371772-c5db88ebabeb0102","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a4af4bbef89990da3054","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":370307,"character_end":370324,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-369978-371772-c5db88ebabeb0102","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-369978-371772-c5db88ebabeb0102","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":370137,"character_end":370554,"quote":"rds “ingredients for pesticides” and the figure “2903.3040” omitted by Finance Act, 2017 \r\n859 The words “Cadusafos Technical Material” and figure “2903.6900” omitted by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 151   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n860[..] 1[..] \r\n 861[..] 2[..] \r\n862[..] 3[..] \r\nEndosulfan Technical M","quote_sha256":"7702f32e4ae31aa207795a57be1097bba122522e690fe59c60006c38b03b368d","reader_fragment":"p-369978-371772-c5db88ebabeb0102","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-369978-371772-c5db88ebabeb0102","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0ad262203ccb93755a10","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":370327,"character_end":370346,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-369978-371772-c5db88ebabeb0102","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-369978-371772-c5db88ebabeb0102","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":370157,"character_end":370576,"quote":" pesticides” and the figure “2903.3040” omitted by Finance Act, 2017 \r\n859 The words “Cadusafos Technical Material” and figure “2903.6900” omitted by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 151   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n860[..] 1[..] \r\n 861[..] 2[..] \r\n862[..] 3[..] \r\nEndosulfan Technical Material 2920.9020 \r\nOt","quote_sha256":"33e3848ef668acc9188f2a1fe3ceb0ba2b4510bac7d66d235ba45288213a0085","reader_fragment":"p-369978-371772-c5db88ebabeb0102","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-369978-371772-c5db88ebabeb0102","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5b7f8029088e868d6bc3","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":370410,"character_end":370453,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-369978-371772-c5db88ebabeb0102","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-369978-371772-c5db88ebabeb0102","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":370240,"character_end":370683,"quote":"s “Cadusafos Technical Material” and figure “2903.6900” omitted by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 151   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n860[..] 1[..] \r\n 861[..] 2[..] \r\n862[..] 3[..] \r\nEndosulfan Technical Material 2920.9020 \r\nOther ingredients for pesticides 2920.9090 \r\nDiethylamine and its salts 2921.1200 \r\nIngredients for pesticide","quote_sha256":"986e1e2a248eb6a319207eb816065481cc085ae822e80527cd8febcd676db14c","reader_fragment":"p-369978-371772-c5db88ebabeb0102","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-369978-371772-c5db88ebabeb0102","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6b6e5bba42098890ba53","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":371752,"character_end":371769,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-369978-371772-c5db88ebabeb0102","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-369978-371772-c5db88ebabeb0102","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":371582,"character_end":371999,"quote":"fluthrin \r\nTechnical Material \r\n2926.9090 \r\n                                           \r\n860 The words “ingredients for pesticides” and the figure “2918.9010” omitted by Finance Act, 2017 \r\n861 The words “ingredients for pesticides” and the figure “2919.0010” omitted by Finance Act, 2017 \r\n862 The words “other ingredients for pesticides” and the figure “2919.0090” omitted by Finance Act, 2017 \r\n863 The words “Tiet","quote_sha256":"08625a1d0a2c99ae5319643195784b0b144e91128d71669910c4fd75569ea2f0","reader_fragment":"p-369978-371772-c5db88ebabeb0102","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-369978-371772-c5db88ebabeb0102","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-419036f1b4d2aa97e103","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":371853,"character_end":371870,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-371772-373568-c1a5d4ae0dc73924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-371772-373568-c1a5d4ae0dc73924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":371683,"character_end":372100,"quote":"s “ingredients for pesticides” and the figure “2918.9010” omitted by Finance Act, 2017 \r\n861 The words “ingredients for pesticides” and the figure “2919.0010” omitted by Finance Act, 2017 \r\n862 The words “other ingredients for pesticides” and the figure “2919.0090” omitted by Finance Act, 2017 \r\n863 The words “Tiethanolamine and its salts” and the figure “2922.1300” omitted by Finance Act, 2017 \r\n864 The words “in","quote_sha256":"aa559151083f5a7ace2bbf8bfe999c9c8ef75d3e852cc3fb69d77a2eeece0589","reader_fragment":"p-369978-371772-c5db88ebabeb0102","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-369978-371772-c5db88ebabeb0102","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ba83b76eb7c3b5fbb88f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":371960,"character_end":371977,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-371772-373568-c1a5d4ae0dc73924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-371772-373568-c1a5d4ae0dc73924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":371790,"character_end":372207,"quote":"redients for pesticides” and the figure “2919.0010” omitted by Finance Act, 2017 \r\n862 The words “other ingredients for pesticides” and the figure “2919.0090” omitted by Finance Act, 2017 \r\n863 The words “Tiethanolamine and its salts” and the figure “2922.1300” omitted by Finance Act, 2017 \r\n864 The words “ingredients for pesticides” and the figure “2924.2930” omitted by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n ","quote_sha256":"983d27ffdfc2dfd8a498d7e0e851e6abbb5f3260795d139c9b35f1d9c00bbc09","reader_fragment":"p-371772-373568-c1a5d4ae0dc73924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-371772-373568-c1a5d4ae0dc73924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bb0b130fba0ea4491c52","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":372063,"character_end":372080,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-371772-373568-c1a5d4ae0dc73924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-371772-373568-c1a5d4ae0dc73924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":371893,"character_end":372310,"quote":" ingredients for pesticides” and the figure “2919.0090” omitted by Finance Act, 2017 \r\n863 The words “Tiethanolamine and its salts” and the figure “2922.1300” omitted by Finance Act, 2017 \r\n864 The words “ingredients for pesticides” and the figure “2924.2930” omitted by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 152   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"150c227d1e68b7d995f5d460aac7d37657df5bb19eeaa53a11ddabf10fcecab8","reader_fragment":"p-371772-373568-c1a5d4ae0dc73924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-371772-373568-c1a5d4ae0dc73924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bd932c542e77b681551b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":372164,"character_end":372181,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-371772-373568-c1a5d4ae0dc73924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-371772-373568-c1a5d4ae0dc73924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":371994,"character_end":372411,"quote":"“Tiethanolamine and its salts” and the figure “2922.1300” omitted by Finance Act, 2017 \r\n864 The words “ingredients for pesticides” and the figure “2924.2930” omitted by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 152   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n2-N, N-Dimethyl amino-I sodium \r\nthiosulphate, 3-thiosulfourropane \r\n29","quote_sha256":"f6cdf74c1a696ec0c66de7895a4b07582c23ca4fca76fc1b2d32f05fa7837514","reader_fragment":"p-371772-373568-c1a5d4ae0dc73924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-371772-373568-c1a5d4ae0dc73924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b202fa1973b80745c0a6","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":372184,"character_end":372203,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-371772-373568-c1a5d4ae0dc73924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-371772-373568-c1a5d4ae0dc73924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":372014,"character_end":372433,"quote":"its salts” and the figure “2922.1300” omitted by Finance Act, 2017 \r\n864 The words “ingredients for pesticides” and the figure “2924.2930” omitted by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 152   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n2-N, N-Dimethyl amino-I sodium \r\nthiosulphate, 3-thiosulfourropane \r\n2930.2010 \r\nIngredients ","quote_sha256":"183e1629a60ac865f527f412ee5482962875ca3a1fe3f978b7483015897c2c43","reader_fragment":"p-371772-373568-c1a5d4ae0dc73924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-371772-373568-c1a5d4ae0dc73924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-97c65bb294c365e2036e","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":372267,"character_end":372310,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-371772-373568-c1a5d4ae0dc73924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-371772-373568-c1a5d4ae0dc73924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":372097,"character_end":372540,"quote":"“ingredients for pesticides” and the figure “2924.2930” omitted by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 152   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n2-N, N-Dimethyl amino-I sodium \r\nthiosulphate, 3-thiosulfourropane \r\n2930.2010 \r\nIngredients for pesticides 2930.2020 \r\n2- N,N-dimethyamino 1,3 \r\ndisodium thiosulphate propane \r\n2930.9010 \r\nOther orgo","quote_sha256":"2b362a3a4ff0610e564eb9fa0424abb4ae9fe49ef9af7311878b59e92324e314","reader_fragment":"p-371772-373568-c1a5d4ae0dc73924","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-371772-373568-c1a5d4ae0dc73924","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ba65fab8abf3925557c6","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":373766,"character_end":373783,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-373568-375361-3d2b1e52a5ce8cc1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-373568-375361-3d2b1e52a5ce8cc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":373596,"character_end":374013,"quote":"ide \r\n2938.9010 \r\nIngredients for pesticides 870[2939.8010] \r\n                                           \r\n865 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n866 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n867 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n868 For expression, words “respective headings” substitute","quote_sha256":"da32a65f546c707584c0cb3f7b9ec8aa2759a6dee88a519d9ea7f593ecbd31bb","reader_fragment":"p-373568-375361-3d2b1e52a5ce8cc1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-373568-375361-3d2b1e52a5ce8cc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b5e2b3baa63fc36ac6ad","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":373850,"character_end":373867,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-373568-375361-3d2b1e52a5ce8cc1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-373568-375361-3d2b1e52a5ce8cc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":373680,"character_end":374097,"quote":"                     \r\n865 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n866 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n867 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n868 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n869 For expression, words “respective headings” substitute","quote_sha256":"3d370d5447906c325c0ddbfd8acf7ad90b8c4d04f83fa26fe0db2cb2560563cf","reader_fragment":"p-373568-375361-3d2b1e52a5ce8cc1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-373568-375361-3d2b1e52a5ce8cc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6ba09468e19b6070a326","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":373934,"character_end":373951,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-373568-375361-3d2b1e52a5ce8cc1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-373568-375361-3d2b1e52a5ce8cc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":373764,"character_end":374181,"quote":"y Finance Act, 2022. \r\n866 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n867 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n868 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n869 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n \r\n870 Substituted for the figure “2939.9910” by Finance A","quote_sha256":"b435514f233436fac4aa23798e28f6b00a88b709a257e2d4050c323b3b7ece27","reader_fragment":"p-373568-375361-3d2b1e52a5ce8cc1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-373568-375361-3d2b1e52a5ce8cc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5438ef53012e2981a4b0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":374018,"character_end":374035,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-373568-375361-3d2b1e52a5ce8cc1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-373568-375361-3d2b1e52a5ce8cc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":373848,"character_end":374265,"quote":"y Finance Act, 2022. \r\n867 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n868 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n869 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n \r\n870 Substituted for the figure “2939.9910” by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 153   \r\n \r\nSerial \r\nNo \r\nDescription Heading No","quote_sha256":"1acf9fd08217485be16834bafef61f00b29bdc16ec50edf19a9508bbfd614b41","reader_fragment":"p-373568-375361-3d2b1e52a5ce8cc1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-373568-375361-3d2b1e52a5ce8cc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d9a2bda443c5f5e685f7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":374102,"character_end":374119,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-373568-375361-3d2b1e52a5ce8cc1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-373568-375361-3d2b1e52a5ce8cc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":373932,"character_end":374349,"quote":"y Finance Act, 2022. \r\n868 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n869 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n \r\n870 Substituted for the figure “2939.9910” by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 153   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n-","quote_sha256":"4c2595d36152962af687601d7c22aa226c3e86f3d9c01950fbfcb0a8400f1a23","reader_fragment":"p-373568-375361-3d2b1e52a5ce8cc1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-373568-375361-3d2b1e52a5ce8cc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-542f39c574a35a365023","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":374172,"character_end":374189,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-373568-375361-3d2b1e52a5ce8cc1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-373568-375361-3d2b1e52a5ce8cc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":374002,"character_end":374419,"quote":" substituted by Finance Act, 2022. \r\n869 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n \r\n870 Substituted for the figure “2939.9910” by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 153   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n- Abamectin, Emamectin \r\nTechnical Material \r\n871[Respective headings] ","quote_sha256":"1640deb16dde8af0fc801c08386414b7f16af3524bbe28c0ab254f83a6cf599d","reader_fragment":"p-373568-375361-3d2b1e52a5ce8cc1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-373568-375361-3d2b1e52a5ce8cc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1e4e44b80a510d03bd19","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":374192,"character_end":374211,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-373568-375361-3d2b1e52a5ce8cc1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-373568-375361-3d2b1e52a5ce8cc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":374022,"character_end":374441,"quote":"nce Act, 2022. \r\n869 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n \r\n870 Substituted for the figure “2939.9910” by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 153   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n- Abamectin, Emamectin \r\nTechnical Material \r\n871[Respective headings] \r\nOther Ingredients fo","quote_sha256":"4e32c5a9afc3f864d7d060bf38452975af162f4d699ff41882fdbe08d5673f35","reader_fragment":"p-373568-375361-3d2b1e52a5ce8cc1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-373568-375361-3d2b1e52a5ce8cc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b2a2640641f3521d0575","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":374275,"character_end":374318,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-373568-375361-3d2b1e52a5ce8cc1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-373568-375361-3d2b1e52a5ce8cc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":374105,"character_end":374548,"quote":"ance Act, 2022. \r\n \r\n870 Substituted for the figure “2939.9910” by Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 153   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n- Abamectin, Emamectin \r\nTechnical Material \r\n871[Respective headings] \r\nOther Ingredients for pesticides 2941.9090 \r\nSulphonic acid (Soft) 872[Respective headings] \r\nOther surface active agents 873[R","quote_sha256":"3187c7898d545cc114a53a1ea53504bf71c1ed1743633352fc4d1d55ee711171","reader_fragment":"p-373568-375361-3d2b1e52a5ce8cc1","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-373568-375361-3d2b1e52a5ce8cc1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3371b918731d58fabc84","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":375560,"character_end":375577,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":375390,"character_end":375807,"quote":"t \r\nequipment; \r\n(a) Audiometers \r\n(b) Tympanometer  \r\n9937 \r\n                                           \r\n871 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n872 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n873 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n874 For expression, words “respective headings” substitute","quote_sha256":"9702f70a24ab5fb85584be681e61e6c75e0769e9c07b3548c74eff10e5515e65","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2fbbff4c8f07ab166574","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":375644,"character_end":375661,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":375474,"character_end":375891,"quote":"                     \r\n871 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n872 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n873 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n874 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n875 For expression, words “respective headings” substitute","quote_sha256":"3242289e99c7ae4e06c746d93190f173c653a7e8e76425e2a3d86ca07f3d9228","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1df2ee594aaedbd36c80","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":375728,"character_end":375745,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":375558,"character_end":375975,"quote":"y Finance Act, 2022. \r\n872 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n873 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n874 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n875 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n876 For expression, words “respective headings” substitute","quote_sha256":"4b92408a9072f6e7de15a0e1179190d4619b3e784c0f170f4b39c77af8440e6d","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cf48c4af8369c6ff0345","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":375812,"character_end":375829,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":375642,"character_end":376059,"quote":"y Finance Act, 2022. \r\n873 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n874 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n875 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n876 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n877 Substituted for the figure “3824.9099” by Finance Act,","quote_sha256":"cfe46d33cb2902210b2aae7168dc359f0a2e0d0be4d952dfffd1672a96222ead","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7f52121ad7cef340001c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":375896,"character_end":375913,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":375726,"character_end":376143,"quote":"y Finance Act, 2022. \r\n874 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n875 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n876 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n877 Substituted for the figure “3824.9099” by Finance Act, 2017 \r\n878 New entries inserted by Finance Act, 2021. \r\n879 Serial number(s) 134 to","quote_sha256":"b8a00c0d1a702d176d70f962a03e6866688a1787154975d01081f433eaa2c17e","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cb61922874242ae93168","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":375980,"character_end":375997,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":375810,"character_end":376227,"quote":"y Finance Act, 2022. \r\n875 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n876 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n877 Substituted for the figure “3824.9099” by Finance Act, 2017 \r\n878 New entries inserted by Finance Act, 2021. \r\n879 Serial number(s) 134 to 136 omitted by Finance (Supplementary) Act, 2022. \r\n880 S.No. 137 and entries relat","quote_sha256":"0a7f59e4c731262f859c16d987fa326d90f99e4dd77fbb6bffece79e150619ba","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4ce331d0aa02bc12dcd0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":376047,"character_end":376064,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":375877,"character_end":376294,"quote":"gs” substituted by Finance Act, 2022. \r\n876 For expression, words “respective headings” substituted by Finance Act, 2022. \r\n877 Substituted for the figure “3824.9099” by Finance Act, 2017 \r\n878 New entries inserted by Finance Act, 2021. \r\n879 Serial number(s) 134 to 136 omitted by Finance (Supplementary) Act, 2022. \r\n880 S.No. 137 and entries relating thereto substituted by Finance Act, 2022. \r\n881 Serial number(s","quote_sha256":"36fe17e6ded4593bfc4ded7d99b72d7c1dd7a90342d4a9b4dae91577afbb5f05","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-76920dfe8dfad61ae4d1","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":376095,"character_end":376112,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":375925,"character_end":376342,"quote":"expression, words “respective headings” substituted by Finance Act, 2022. \r\n877 Substituted for the figure “3824.9099” by Finance Act, 2017 \r\n878 New entries inserted by Finance Act, 2021. \r\n879 Serial number(s) 134 to 136 omitted by Finance (Supplementary) Act, 2022. \r\n880 S.No. 137 and entries relating thereto substituted by Finance Act, 2022. \r\n881 Serial number(s) 138 to 142 omitted by Finance (Supplementary) ","quote_sha256":"e75870a94fd368e47d7aa2bf72cebe8b7eb7c9c028cf204e890b9c73bd7c073e","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0150d0cd237e14dbefa5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":376254,"character_end":376271,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":376084,"character_end":376501,"quote":"nserted by Finance Act, 2021. \r\n879 Serial number(s) 134 to 136 omitted by Finance (Supplementary) Act, 2022. \r\n880 S.No. 137 and entries relating thereto substituted by Finance Act, 2022. \r\n881 Serial number(s) 138 to 142 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 154   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) ","quote_sha256":"40d1a16ec3324825a227bffb76a721191c24f2835820771fe797c55b159b54b1","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-16c3b95df9c6ea6ece0b","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":376355,"character_end":376374,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":376185,"character_end":376604,"quote":"t, 2022. \r\n880 S.No. 137 and entries relating thereto substituted by Finance Act, 2022. \r\n881 Serial number(s) 138 to 142 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 154   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n(c) ABR \r\n(d) Oto Acoustic Omission \r\n144. Liquefied Natural Gas imported by \r\nfertilizer man","quote_sha256":"014d8f06d6b32e5264c7ce9704e3d514bb56bcf7664f5d93ce140457e4f57d3d","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-232090acf496efd5fdfb","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":376438,"character_end":376481,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":376268,"character_end":376711,"quote":"022. \r\n881 Serial number(s) 138 to 142 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 154   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n(c) ABR \r\n(d) Oto Acoustic Omission \r\n144. Liquefied Natural Gas imported by \r\nfertilizer manufacturers for use as \r\nfeed stock \r\n2711.1100 \r\n145. Plant, machinery, equipment \r\nincluding dumpers and s","quote_sha256":"85ba7cbddf3f0eb62dd7c23ee3bee58d061fc77064ee61fd0a89d32594fca164","reader_fragment":"p-375361-377150-7e397348856a40c0","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-375361-377150-7e397348856a40c0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cbed93b0cffc33d1c208","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":377719,"character_end":377738,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-377150-378932-cedd17e640a316f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-377150-378932-cedd17e640a316f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":377549,"character_end":377968,"quote":"ut in Annex -A, at the \r\ntime of import to the \r\nextent of sales tax  \r\nexempted under this serial \r\nnumber on consignment to \r\nconsignment basis; \r\nRespective heading \r\nSales Tax Act, 1990 \r\n \r\n 155   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n(iv)  that the Ministry of \r\nCommunications shall \r\ncertify in the prescribed \r\nmanner and fo","quote_sha256":"f06fdc275544f71a2f0f3d7da274e46b4ba76629e3c7118d6b8f9c59b6bf25fd","reader_fragment":"p-377150-378932-cedd17e640a316f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-377150-378932-cedd17e640a316f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7fe6ba91ce0af624a1f0","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":377802,"character_end":377845,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-377150-378932-cedd17e640a316f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-377150-378932-cedd17e640a316f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":377632,"character_end":378075,"quote":"der this serial \r\nnumber on consignment to \r\nconsignment basis; \r\nRespective heading \r\nSales Tax Act, 1990 \r\n \r\n 155   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n(iv)  that the Ministry of \r\nCommunications shall \r\ncertify in the prescribed \r\nmanner and format as set \r\nout in Annex -B that the \r\nimported equipment and \r\nconstruction machinery \r\nare bona fide re","quote_sha256":"c908c1f63897386a5504a75b57e59c55bb0c261afd8b2c6daa3af904c7372059","reader_fragment":"p-377150-378932-cedd17e640a316f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-377150-378932-cedd17e640a316f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3c3fb7faec0178261d82","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":378609,"character_end":378626,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-377150-378932-cedd17e640a316f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-377150-378932-cedd17e640a316f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":378439,"character_end":378856,"quote":"e \r\nMinistry shall furnish all \r\nrelevant information, as \r\nset out in Annex-B, online \r\nagainst a specific user ID \r\nand password obtained \r\nunder section 155D of the \r\nCustoms Act, 1969 (IV of \r\n1969). In Collectorates or \r\nCustoms stations where \r\nthe Pakistan Customs \r\nComputerized System is \r\nnot operational, the \r\nDirector Reforms and \r\nAutomation or any other \r\nperson authorized by the \r\nCollector in this b","quote_sha256":"bbdfd22037601fca8b0af5bcce71b3e91030471ed9b35ed201e6c834f77952a7","reader_fragment":"p-377150-378932-cedd17e640a316f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-377150-378932-cedd17e640a316f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c5ccb401b0c9e565c638","source":"pk-code-9214c4c9c1cfd408","title":"Pakistan Customs Computerized System on Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":378913,"character_end":378976,"quote":"Pakistan Customs \r\nComputerized System on \r\nSales Tax Act, 1990","quote_sha256":"f478f7c67223dc1459e89a34d545985e00d72bd3f9d0f7ad22a0c143be29b550","reader_fragment":"p-377150-378932-cedd17e640a316f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-377150-378932-cedd17e640a316f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":378743,"character_end":379206,"quote":"perational, the \r\nDirector Reforms and \r\nAutomation or any other \r\nperson authorized by the \r\nCollector in this behalf \r\nshall enter the requisite \r\ninformation in the \r\nPakistan Customs \r\nComputerized System on \r\nSales Tax Act, 1990 \r\n \r\n 156   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\ndaily basis, whereas entry \r\nof the data obtained from \r\nthe customs stations which \r\nhave no","quote_sha256":"62b527c472b847bdbb6f5dfacab6bed211f25ff2bc7a998f5816a0f1d3c8a614","reader_fragment":"p-377150-378932-cedd17e640a316f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-377150-378932-cedd17e640a316f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-69818e1c5f7691da7693","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":379040,"character_end":379083,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-378932-380718-80bcc36c33b5a354","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-378932-380718-80bcc36c33b5a354","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":378870,"character_end":379313,"quote":"enter the requisite \r\ninformation in the \r\nPakistan Customs \r\nComputerized System on \r\nSales Tax Act, 1990 \r\n \r\n 156   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\ndaily basis, whereas entry \r\nof the data obtained from \r\nthe customs stations which \r\nhave not yet been \r\ncomputerized shall be \r\nmade on weekly basis;  \r\n(vi)  that the equipment and \r\nconstruction m","quote_sha256":"044f1b39fe970b62642ddd3a44b592a27a8ec7979cb02aabdd883d18a697f391","reader_fragment":"p-377150-378932-cedd17e640a316f3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-377150-378932-cedd17e640a316f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dc5c82ded7ed6a2351e6","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":380242,"character_end":380261,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-378932-380718-80bcc36c33b5a354","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-378932-380718-80bcc36c33b5a354","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":380072,"character_end":380491,"quote":"ry, imported \r\nunder this serial number, \r\nmay be surrendered at any \r\ntime to the Collecto r of \r\nCustoms having \r\njurisdiction, without \r\npayment of any sales tax  , \r\nSales Tax Act, 1990 \r\n \r\n 157   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nfor further disposal as may \r\nbe prescribed by the FBR;  \r\n(ix)  the indemnity bond \r\nsubmitt","quote_sha256":"5a1250ca6835f0e472681380e9980b4a517184c3ab8763c25ca7c02630ba8440","reader_fragment":"p-378932-380718-80bcc36c33b5a354","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-378932-380718-80bcc36c33b5a354","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f9cca146f3091c82344a","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":380325,"character_end":380368,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-378932-380718-80bcc36c33b5a354","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-378932-380718-80bcc36c33b5a354","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":380155,"character_end":380598,"quote":"Collecto r of \r\nCustoms having \r\njurisdiction, without \r\npayment of any sales tax  , \r\nSales Tax Act, 1990 \r\n \r\n 157   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nfor further disposal as may \r\nbe prescribed by the FBR;  \r\n(ix)  the indemnity bond \r\nsubmitted in terms of para \r\n(iii) above by the importer \r\nshall be discharged on the \r\nfulfillment of conditions ","quote_sha256":"fa5da743490e242ccd7221332fd861bdd7bd12f04c9c2ca98fee4640d361aa07","reader_fragment":"p-378932-380718-80bcc36c33b5a354","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-378932-380718-80bcc36c33b5a354","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-764117a59b4f8d1eb126","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":381780,"character_end":381799,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-380718-382508-bfb5d64bf37734ea","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-380718-382508-bfb5d64bf37734ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":381610,"character_end":382029,"quote":"rials and goods imported for \r\nRespective heading \r\n                                           \r\n882 Serial number 146 omitted by Finance (Supplementary) Act, 2022. \r\n \r\nSales Tax Act, 1990 \r\n \r\n 158   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nthe project shall not exceed  ten \r\nthousand eight hundred ninety -\r\neight million rupees inc","quote_sha256":"b64cef573412b6ca31fc1c21871cbaf9486b7ccecee37e76a0ac69867e38af97","reader_fragment":"p-380718-382508-bfb5d64bf37734ea","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-380718-382508-bfb5d64bf37734ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-edb257308eec7b0782c3","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":381863,"character_end":381906,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-380718-382508-bfb5d64bf37734ea","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-380718-382508-bfb5d64bf37734ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":381693,"character_end":382136,"quote":"            \r\n882 Serial number 146 omitted by Finance (Supplementary) Act, 2022. \r\n \r\nSales Tax Act, 1990 \r\n \r\n 158   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\nthe project shall not exceed  ten \r\nthousand eight hundred ninety -\r\neight million rupees including the \r\nbenefit of exemption from duties \r\nand taxes availed before 30th June, \r\n2018 under the provis","quote_sha256":"3f0d64fc3289032dc7ca67f17deaf6e3b7d6ff234f0a105cc8121cf40648f863","reader_fragment":"p-380718-382508-bfb5d64bf37734ea","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-380718-382508-bfb5d64bf37734ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e01105b7b6f827dfd10b","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":382150,"character_end":382169,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-380718-382508-bfb5d64bf37734ea","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-380718-382508-bfb5d64bf37734ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":381980,"character_end":382399,"quote":" eight hundred ninety -\r\neight million rupees including the \r\nbenefit of exemption from duties \r\nand taxes availed before 30th June, \r\n2018 under the provisions of the \r\nSales Tax Act, 1990, the Customs \r\nAct, 1969, the Federal Excise Act, \r\n2005 and the Inc ome Tax \r\nOrdinance, 2001 and Notifications \r\nissued thereunder; \r\n883[149. ***] omitted  \r\n[150 ***] omitted  \r\n884[151. ***] omitted  \r\n152. Supplies of elect","quote_sha256":"5aa026ebb9de2fc13000e865c07167a6c591ae7dddb78109059c025513490e46","reader_fragment":"p-380718-382508-bfb5d64bf37734ea","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-380718-382508-bfb5d64bf37734ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1d7f74fe53861c2a7753","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":382175,"character_end":382194,"quote":"Customs \r\nAct, 1969","quote_sha256":"16596195aa2d7b4ddfa074856e53ebe597af7450b1808b051617526e0caf2d64","reader_fragment":"p-380718-382508-bfb5d64bf37734ea","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-380718-382508-bfb5d64bf37734ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":382005,"character_end":382424,"quote":"eight million rupees including the \r\nbenefit of exemption from duties \r\nand taxes availed before 30th June, \r\n2018 under the provisions of the \r\nSales Tax Act, 1990, the Customs \r\nAct, 1969, the Federal Excise Act, \r\n2005 and the Inc ome Tax \r\nOrdinance, 2001 and Notifications \r\nissued thereunder; \r\n883[149. ***] omitted  \r\n[150 ***] omitted  \r\n884[151. ***] omitted  \r\n152. Supplies of electricity, as made \r\nfrom th","quote_sha256":"3102ddb7c2b75561ac60778f833dfbb40877a0ae2f38ca6621dcd1b75e92e393","reader_fragment":"p-380718-382508-bfb5d64bf37734ea","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-380718-382508-bfb5d64bf37734ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3c333dbebf7001545d84","source":"pk-code-9214c4c9c1cfd408","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":382200,"character_end":382226,"quote":"Federal Excise Act, \r\n2005","quote_sha256":"584120b3d050a4d93259f1173e1f7ebe689cd2802d067b37d0f0aaddff9e9183","reader_fragment":"p-380718-382508-bfb5d64bf37734ea","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-380718-382508-bfb5d64bf37734ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":382030,"character_end":382456,"quote":"uding the \r\nbenefit of exemption from duties \r\nand taxes availed before 30th June, \r\n2018 under the provisions of the \r\nSales Tax Act, 1990, the Customs \r\nAct, 1969, the Federal Excise Act, \r\n2005 and the Inc ome Tax \r\nOrdinance, 2001 and Notifications \r\nissued thereunder; \r\n883[149. ***] omitted  \r\n[150 ***] omitted  \r\n884[151. ***] omitted  \r\n152. Supplies of electricity, as made \r\nfrom the day of assent to the \r\nConstit","quote_sha256":"f7a9a8db5edaa61f496955993468830e6368b7b847ed872780684f01ed59f437","reader_fragment":"p-380718-382508-bfb5d64bf37734ea","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-380718-382508-bfb5d64bf37734ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f5debcad8b4c98b62937","source":"pk-code-9214c4c9c1cfd408","title":"Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":382243,"character_end":382264,"quote":"Tax \r\nOrdinance, 2001","quote_sha256":"aef60854c8d98c01bf19eb3fcd64e9e8f861162b4d41df1fcd810404009fd414","reader_fragment":"p-380718-382508-bfb5d64bf37734ea","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-380718-382508-bfb5d64bf37734ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":382073,"character_end":382494,"quote":"s \r\nand taxes availed before 30th June, \r\n2018 under the provisions of the \r\nSales Tax Act, 1990, the Customs \r\nAct, 1969, the Federal Excise Act, \r\n2005 and the Inc ome Tax \r\nOrdinance, 2001 and Notifications \r\nissued thereunder; \r\n883[149. ***] omitted  \r\n[150 ***] omitted  \r\n884[151. ***] omitted  \r\n152. Supplies of electricity, as made \r\nfrom the day of assent to the \r\nConstitution (Twenty -fifth \r\nAmendment) Act,","quote_sha256":"a974c75c45217a485931fdaadf69474a2213c7c4fed890b511f3633de1bafcc8","reader_fragment":"p-380718-382508-bfb5d64bf37734ea","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-380718-382508-bfb5d64bf37734ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d900b093fd0478e37a6b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":383287,"character_end":383304,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-382508-384302-329ee7d56e6b686c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-382508-384302-329ee7d56e6b686c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":383117,"character_end":383534,"quote":"*] omitted  \r\n                                           \r\n883 Serial number 149 and 150 omitted by Finance (Supplementary) Act, 2022. \r\n884 Serial number 151 omitted by Finance Act, 2025. \r\n885 Expression substituted by Finance Act, 2025. \r\n886 Serial number 153 omitted by Finance Act, 2021. \r\n887 New serial numbers 154 to 156 inserted by Finance Act, 2020. \r\n888 Serial number 155 omitted by Finance (Supplementar","quote_sha256":"495a3f9bbfed5db9dd3637ba31fd7a7947346ca81bfeb21cc23898b5a1f91e77","reader_fragment":"p-382508-384302-329ee7d56e6b686c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-382508-384302-329ee7d56e6b686c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-36fc2c7e636af1c88597","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":383338,"character_end":383355,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-382508-384302-329ee7d56e6b686c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-382508-384302-329ee7d56e6b686c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":383168,"character_end":383585,"quote":"      \r\n883 Serial number 149 and 150 omitted by Finance (Supplementary) Act, 2022. \r\n884 Serial number 151 omitted by Finance Act, 2025. \r\n885 Expression substituted by Finance Act, 2025. \r\n886 Serial number 153 omitted by Finance Act, 2021. \r\n887 New serial numbers 154 to 156 inserted by Finance Act, 2020. \r\n888 Serial number 155 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 159   \r\n ","quote_sha256":"ad249d7d7a539ddc4c7ccf8835e0f8554c1d06b3e4aace18dbfe1c8ddb85456a","reader_fragment":"p-382508-384302-329ee7d56e6b686c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-382508-384302-329ee7d56e6b686c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-258b9022ae3679e85a0a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":383392,"character_end":383409,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-382508-384302-329ee7d56e6b686c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-382508-384302-329ee7d56e6b686c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":383222,"character_end":383639,"quote":"ce (Supplementary) Act, 2022. \r\n884 Serial number 151 omitted by Finance Act, 2025. \r\n885 Expression substituted by Finance Act, 2025. \r\n886 Serial number 153 omitted by Finance Act, 2021. \r\n887 New serial numbers 154 to 156 inserted by Finance Act, 2020. \r\n888 Serial number 155 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 159   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First ","quote_sha256":"7ac380d4625a13001d7773c0e3d6f339102e469d2b8937ceb05b203dabb1046a","reader_fragment":"p-382508-384302-329ee7d56e6b686c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-382508-384302-329ee7d56e6b686c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ee3e8faf7826c2e1cb2c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":383459,"character_end":383476,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-382508-384302-329ee7d56e6b686c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-382508-384302-329ee7d56e6b686c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":383289,"character_end":383706,"quote":"nance Act, 2025. \r\n885 Expression substituted by Finance Act, 2025. \r\n886 Serial number 153 omitted by Finance Act, 2021. \r\n887 New serial numbers 154 to 156 inserted by Finance Act, 2020. \r\n888 Serial number 155 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 159   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n","quote_sha256":"cb12eeee0868bb14c227e294c3fbed8e51ff864c464f64699084b9d5baabe6a0","reader_fragment":"p-382508-384302-329ee7d56e6b686c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-382508-384302-329ee7d56e6b686c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cb4acba0e12936728318","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":383550,"character_end":383569,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-382508-384302-329ee7d56e6b686c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-382508-384302-329ee7d56e6b686c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":383380,"character_end":383799,"quote":" omitted by Finance Act, 2021. \r\n887 New serial numbers 154 to 156 inserted by Finance Act, 2020. \r\n888 Serial number 155 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 159   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n889[156. Import of CKD kits by local \r\nmanufacturers of following \r\nElectric Vehicles:– \r\nRes","quote_sha256":"dcd99bb00ab8f03327a7f488c1af5a5ded356a7fee206e3bc22852ec0909256b","reader_fragment":"p-382508-384302-329ee7d56e6b686c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-382508-384302-329ee7d56e6b686c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-04cbd75801b707acec99","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":383633,"character_end":383676,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-382508-384302-329ee7d56e6b686c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-382508-384302-329ee7d56e6b686c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":383463,"character_end":383906,"quote":"nce Act, 2020. \r\n888 Serial number 155 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 159   \r\n \r\nSerial \r\nNo \r\nDescription Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n889[156. Import of CKD kits by local \r\nmanufacturers of following \r\nElectric Vehicles:– \r\nRespective heading] \r\n(i) Road Tractors for semi -\r\ntrailers (Electric Prime Movers) \r\n \r\n(ii) Electric Buses ","quote_sha256":"ce079e93fa316f539d322e13072ac7f8021c705228cc49f76f623a1daaa90935","reader_fragment":"p-382508-384302-329ee7d56e6b686c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-382508-384302-329ee7d56e6b686c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c502e790c95c5adf87ea","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":385032,"character_end":385049,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-384302-386085-1dc96faef0bc47ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-384302-386085-1dc96faef0bc47ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":384862,"character_end":385279,"quote":"s] \r\n                                           \r\n889 Serial number 156 substituted by Finance (Supplementary) Act, 2022. \r\n890 New serial numbers 157 to 162 inserted by Finance Act, 2021. \r\n891 Serial number 158 omitted by Finance (Supplementary) Act, 2022. \r\n892 Serial numbers 159 & 160 omitted by Finance Act, 2023 \r\nSales Tax Act, 1990 \r\n \r\n 160   \r\n \r\nconditions, limitations and  \r\nrestrictions. \r\n893[163. Goo","quote_sha256":"c2dea7d9f0644c2f18f5a0706b96bfd6881fda014cc13471c19ff409ae844ad7","reader_fragment":"p-384302-386085-1dc96faef0bc47ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-384302-386085-1dc96faef0bc47ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2c6540faeb5c555240ec","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":385163,"character_end":385180,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-384302-386085-1dc96faef0bc47ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-384302-386085-1dc96faef0bc47ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":384993,"character_end":385410,"quote":" serial numbers 157 to 162 inserted by Finance Act, 2021. \r\n891 Serial number 158 omitted by Finance (Supplementary) Act, 2022. \r\n892 Serial numbers 159 & 160 omitted by Finance Act, 2023 \r\nSales Tax Act, 1990 \r\n \r\n 160   \r\n \r\nconditions, limitations and  \r\nrestrictions. \r\n893[163. Goods imported by various \r\nagencies of the United Nations, \r\ndiplomats, diplomatic missions, \r\nprivileged persons and privileged \r\nor","quote_sha256":"f2531d823b43195210702d1801ba647255c42959c265846c236557e8f08d3378","reader_fragment":"p-384302-386085-1dc96faef0bc47ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-384302-386085-1dc96faef0bc47ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2a21bbae67b7c6e26325","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":385183,"character_end":385202,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-384302-386085-1dc96faef0bc47ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-384302-386085-1dc96faef0bc47ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":385013,"character_end":385432,"quote":"to 162 inserted by Finance Act, 2021. \r\n891 Serial number 158 omitted by Finance (Supplementary) Act, 2022. \r\n892 Serial numbers 159 & 160 omitted by Finance Act, 2023 \r\nSales Tax Act, 1990 \r\n \r\n 160   \r\n \r\nconditions, limitations and  \r\nrestrictions. \r\n893[163. Goods imported by various \r\nagencies of the United Nations, \r\ndiplomats, diplomatic missions, \r\nprivileged persons and privileged \r\norganizations which are ","quote_sha256":"bcf70a1d0c2112c9367ab785710bfcf881d522cdcb6e0ffc0f979ea02dabb047","reader_fragment":"p-384302-386085-1dc96faef0bc47ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-384302-386085-1dc96faef0bc47ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-003c0d974a30292d5fba","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":385645,"character_end":385664,"quote":"Customs \r\nAct, 1969","quote_sha256":"16596195aa2d7b4ddfa074856e53ebe597af7450b1808b051617526e0caf2d64","reader_fragment":"p-384302-386085-1dc96faef0bc47ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-384302-386085-1dc96faef0bc47ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":385475,"character_end":385894,"quote":"\nrules and regulations made \r\nthereunder; and agreements by the \r\nFederal Government: \r\n Provided that such goods \r\nare charged to zero -rate of \r\ncustoms duty under the Customs \r\nAct, 1969 (IV of 1969), and the \r\nconditions laid therein.  \r\n Provided further that \r\nexemption under this serial sha ll \r\nbe available with effect from the \r\n15th day of January, 2022. \r\n99.01, 99.02, 99.03 and \r\n99.06 \r\n894164. ***] omi","quote_sha256":"b07d00cb99da48c29325da78042552340df1d17932a4d5df577103cbe718b676","reader_fragment":"p-384302-386085-1dc96faef0bc47ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-384302-386085-1dc96faef0bc47ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c6bdf1ce12cdddd6684a","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":386180,"character_end":386197,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-386085-387866-a35d1ae1162a3449","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-386085-387866-a35d1ae1162a3449","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":386010,"character_end":386427,"quote":" \r\nsimilar restrictions, limitations, \r\nconditions and procedures as are \r\nenvisaged for the purpose of \r\napplying zero -rate of customs \r\nduty on such goods under the \r\nCustoms Act, 1969, (IV of 1969). \r\n99.13 and 99.14, \r\n166. Goods excluding electricity and \r\nnatural gas supplied to hospitals \r\nrun by the ch aritable hospitals of \r\nfifty beds or more. \r\nRespective headings \r\n167. Goods temporarily imported into","quote_sha256":"0422805b1fbf4aa552c2989311668f0b6f63c483e4cf7c5acf69fa870976603d","reader_fragment":"p-384302-386085-1dc96faef0bc47ef","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-384302-386085-1dc96faef0bc47ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5a87c8e7df8534b100d7","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":386699,"character_end":386716,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-386085-387866-a35d1ae1162a3449","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-386085-387866-a35d1ae1162a3449","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":386529,"character_end":386946,"quote":" \r\nsimilar restrictions, limitations, \r\nconditions and procedures as are \r\nenvisaged for the purpose of \r\napplying zero -rate of customs \r\nduty on such goods under the \r\nCustoms Act, 1969 (IV of 1969). \r\n99.19, 99.20 and 99.21 \r\n                                           \r\n893 New serial number(s) 163 to 174 added by Finance Act, 2022. \r\n894 Serial number 164 omitted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n ","quote_sha256":"2512f6a1035665e911c20a1ae83ebf0ca5b93848c86c5479549525766f7566e5","reader_fragment":"p-386085-387866-a35d1ae1162a3449","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-386085-387866-a35d1ae1162a3449","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5508dc5a59234bebe241","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":386848,"character_end":386865,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-386085-387866-a35d1ae1162a3449","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-386085-387866-a35d1ae1162a3449","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":386678,"character_end":387095,"quote":"ch goods under the \r\nCustoms Act, 1969 (IV of 1969). \r\n99.19, 99.20 and 99.21 \r\n                                           \r\n893 New serial number(s) 163 to 174 added by Finance Act, 2022. \r\n894 Serial number 164 omitted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 161   \r\n \r\n168. Fertilizers 895[excluding DAP] Respective headings \r\n896169. ***] omitted  \r\n170. ***] omitted  \r\n171. Seeds for sowing  Respectiv","quote_sha256":"b13ac2ccc5f0f2f8c9a263430c66da7e8014ba98300d974340133174450314b5","reader_fragment":"p-386085-387866-a35d1ae1162a3449","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-386085-387866-a35d1ae1162a3449","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a5fe4edd2713ff68f710","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":386902,"character_end":386919,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-386085-387866-a35d1ae1162a3449","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-386085-387866-a35d1ae1162a3449","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":386732,"character_end":387149,"quote":"\n99.19, 99.20 and 99.21 \r\n                                           \r\n893 New serial number(s) 163 to 174 added by Finance Act, 2022. \r\n894 Serial number 164 omitted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 161   \r\n \r\n168. Fertilizers 895[excluding DAP] Respective headings \r\n896169. ***] omitted  \r\n170. ***] omitted  \r\n171. Seeds for sowing  Respective heading \r\n172. Machinery, equipment and \r\nmaterials ","quote_sha256":"d9b6b7912b0cf9edd9a6eec9cebe6ea7d8f57ab144a8ab81cc1f03a17a761ce2","reader_fragment":"p-386085-387866-a35d1ae1162a3449","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-386085-387866-a35d1ae1162a3449","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-14e2d1cce70a2e218951","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":386923,"character_end":386942,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-386085-387866-a35d1ae1162a3449","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-386085-387866-a35d1ae1162a3449","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":386753,"character_end":387172,"quote":"21 \r\n                                           \r\n893 New serial number(s) 163 to 174 added by Finance Act, 2022. \r\n894 Serial number 164 omitted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 161   \r\n \r\n168. Fertilizers 895[excluding DAP] Respective headings \r\n896169. ***] omitted  \r\n170. ***] omitted  \r\n171. Seeds for sowing  Respective heading \r\n172. Machinery, equipment and \r\nmaterials imported either for \r\ne","quote_sha256":"4b5f9fe2358f6e720d873e36582a2e0ce083d7747481ce9890be0e393a033742","reader_fragment":"p-386085-387866-a35d1ae1162a3449","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-386085-387866-a35d1ae1162a3449","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e760250b3375f27e37cc","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":387583,"character_end":387600,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-386085-387866-a35d1ae1162a3449","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-386085-387866-a35d1ae1162a3449","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":387413,"character_end":387830,"quote":" and goods are imported \r\nby investors of Export Processing \r\nZones, and all the procedures, \r\nlimitations and restrictions as are \r\napplicable on such goods under \r\nthe Customs Act, 1969 (IV of \r\n1969) and rules made thereunder \r\nshall mutatis mutandis, apply. \r\nRespective headings \r\n173. Goods produced or manufactured \r\nin and exported from Pakistan \r\nwhich are subsequently imported \r\nin Pakistan within one year","quote_sha256":"d026e5ce56ce9484a67269f79cf72b303d12208a13120dcc12390c316d63bc0c","reader_fragment":"p-386085-387866-a35d1ae1162a3449","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-386085-387866-a35d1ae1162a3449","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-19fc582a4a1947e2d0f4","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":387901,"character_end":387918,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-387866-389663-af61c8f04f6c834e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-387866-389663-af61c8f04f6c834e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":387731,"character_end":388148,"quote":"red \r\nin and exported from Pakistan \r\nwhich are subsequently imported \r\nin Pakistan within one year of \r\ntheir exportation, provided \r\nconditions of se ction 22 of the \r\nCustoms Act, 1969 (IV of 1969), \r\nare complied with. \r\nRespective headings \r\n174. ***]  \r\n897[175. Import of all goods received, in \r\nthe event of a natural disaster or \r\nother catastrophe, as gifts and \r\nrelief consignments or any goods \r\nreceive","quote_sha256":"3200ab8862462ba979fd5a3d60d94daa1676796bf9dbca2c652b2dfccb24e56b","reader_fragment":"p-386085-387866-a35d1ae1162a3449","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-386085-387866-a35d1ae1162a3449","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bd172e39d589ca898b01","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":388550,"character_end":388567,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-387866-389663-af61c8f04f6c834e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-387866-389663-af61c8f04f6c834e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":388380,"character_end":388797,"quote":" Federal Board \r\nof Revenue subject to condition \r\nthat the concerned Ministry shall \r\n9908(i) and 9911 \r\n                                           \r\n895 Words added by Finance Act, 2023 \r\n896 Serial numbers 169, 170 and 174 omitted by Finance Act, 2024. \r\n897 Serial number(s) 175 to 180 inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 162   \r\n \r\nverify the genuineness of such \r\ncases and furnish an und","quote_sha256":"1834b68f72eb814d647866e08b45d00786ae24f0434dc93f4ef5c90017d94d48","reader_fragment":"p-387866-389663-af61c8f04f6c834e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-387866-389663-af61c8f04f6c834e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8c1c5e5f2f68fd377333","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":388617,"character_end":388634,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-387866-389663-af61c8f04f6c834e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-387866-389663-af61c8f04f6c834e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":388447,"character_end":388864,"quote":"ed Ministry shall \r\n9908(i) and 9911 \r\n                                           \r\n895 Words added by Finance Act, 2023 \r\n896 Serial numbers 169, 170 and 174 omitted by Finance Act, 2024. \r\n897 Serial number(s) 175 to 180 inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 162   \r\n \r\nverify the genuineness of such \r\ncases and furnish an undertaking \r\nto the ef fect that donated goods \r\nshall not be sold, u","quote_sha256":"a5d965057dfd0633a435d7b39999dee2f4db1d01746123e8a59dc6d6b2500d42","reader_fragment":"p-387866-389663-af61c8f04f6c834e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-387866-389663-af61c8f04f6c834e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a16ffefd694844b3027b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":388682,"character_end":388699,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-387866-389663-af61c8f04f6c834e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-387866-389663-af61c8f04f6c834e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":388512,"character_end":388929,"quote":"                 \r\n895 Words added by Finance Act, 2023 \r\n896 Serial numbers 169, 170 and 174 omitted by Finance Act, 2024. \r\n897 Serial number(s) 175 to 180 inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 162   \r\n \r\nverify the genuineness of such \r\ncases and furnish an undertaking \r\nto the ef fect that donated goods \r\nshall not be sold, utilized or \r\n9908(i) and 9911.”. disposed of \r\notherwise than for","quote_sha256":"49c1d6074125a70849361a1b08b607848fb8612c21a16d9ec49fa0a4a8a31c0b","reader_fragment":"p-387866-389663-af61c8f04f6c834e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-387866-389663-af61c8f04f6c834e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5d926f06a90d1e40acc3","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":388703,"character_end":388722,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-387866-389663-af61c8f04f6c834e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-387866-389663-af61c8f04f6c834e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":388533,"character_end":388952,"quote":"5 Words added by Finance Act, 2023 \r\n896 Serial numbers 169, 170 and 174 omitted by Finance Act, 2024. \r\n897 Serial number(s) 175 to 180 inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 162   \r\n \r\nverify the genuineness of such \r\ncases and furnish an undertaking \r\nto the ef fect that donated goods \r\nshall not be sold, utilized or \r\n9908(i) and 9911.”. disposed of \r\notherwise than for the purpose for \r\nwhic","quote_sha256":"31c0412301b1421429a69ff08ec730699026e032670639289860c1cc33eb9605","reader_fragment":"p-387866-389663-af61c8f04f6c834e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-387866-389663-af61c8f04f6c834e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-71898aa3c3dd35e5cb37","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":389719,"character_end":389736,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-389663-391382-f21d3734628f8d68","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-389663-391382-f21d3734628f8d68","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":389549,"character_end":389966,"quote":"orporation \r\nLimited (PIACL) \r\n8802.1200 \r\n8802.3000 \r\n8802.4000”; \r\n                                           \r\n898 The expression “(for personal use only)” omitted by Finance Act, 2025. \r\n899 S.No. 181 and entries relating thereto in columns (1), (2) and (3) inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 163   \r\n \r\n900[Annex-I \r\n[See serial No. 100A & 100B] \r\n \r\nHeader Information \r\nNTN/FTN of Import","quote_sha256":"02e4de809c41062b7591bf122445e53cb25324c64ecfb390377e841dc843a645","reader_fragment":"p-387866-389663-af61c8f04f6c834e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-387866-389663-af61c8f04f6c834e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-70a735e825711b18ce7a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":389823,"character_end":389840,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-389663-391382-f21d3734628f8d68","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-389663-391382-f21d3734628f8d68","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":389653,"character_end":390070,"quote":"        \r\n898 The expression “(for personal use only)” omitted by Finance Act, 2025. \r\n899 S.No. 181 and entries relating thereto in columns (1), (2) and (3) inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 163   \r\n \r\n900[Annex-I \r\n[See serial No. 100A & 100B] \r\n \r\nHeader Information \r\nNTN/FTN of Importer Approval No. \r\n(1) (2) \r\nDetails of materials and equipments (to be filled in \r\nby the authorized off","quote_sha256":"d94ad8e986229f9a68775ceb9c84522eaa02097371bbdf64ca507ff83d4fc282","reader_fragment":"p-387866-389663-af61c8f04f6c834e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-387866-389663-af61c8f04f6c834e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ac10ba988cd1fca2fb78","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":389843,"character_end":389862,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-389663-391382-f21d3734628f8d68","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-389663-391382-f21d3734628f8d68","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":389673,"character_end":390092,"quote":"pression “(for personal use only)” omitted by Finance Act, 2025. \r\n899 S.No. 181 and entries relating thereto in columns (1), (2) and (3) inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 163   \r\n \r\n900[Annex-I \r\n[See serial No. 100A & 100B] \r\n \r\nHeader Information \r\nNTN/FTN of Importer Approval No. \r\n(1) (2) \r\nDetails of materials and equipments (to be filled in \r\nby the authorized officer of the Ministry o","quote_sha256":"77cd71d0c6474fc3e1ae782561f59d56189dc277d931ea872c63d52c7cc9a01f","reader_fragment":"p-389663-391382-f21d3734628f8d68","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-389663-391382-f21d3734628f8d68","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-81645537bbbca6dcd4b3","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":391509,"character_end":391526,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-391382-393139-4f34a41102ac8d30","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-391382-393139-4f34a41102ac8d30","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":391339,"character_end":391756,"quote":"gh Pakistan Customs Computerized System, \r\nthe above information shall be furnished online against a specific user I.D. and \r\npassword obtained under section 155D of the Customs Act, 1969 (IV of 1969). \r\n                                           \r\n900 Annexure-I inserted through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 164   \r\n \r\n901[Annex-A \r\n[See condition 145(iii)] \r\n \r\nINDEMNITY BOND \r\n(On appropriately","quote_sha256":"1becd89571df2775cd7c035f45c9b1b42afdd2af3431692c0e065e209c1ddc26","reader_fragment":"p-389663-391382-f21d3734628f8d68","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-389663-391382-f21d3734628f8d68","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1971b5b34a760951414c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":391620,"character_end":391637,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-391382-393139-4f34a41102ac8d30","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-391382-393139-4f34a41102ac8d30","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":391450,"character_end":391867,"quote":"ser I.D. and \r\npassword obtained under section 155D of the Customs Act, 1969 (IV of 1969). \r\n                                           \r\n900 Annexure-I inserted through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 164   \r\n \r\n901[Annex-A \r\n[See condition 145(iii)] \r\n \r\nINDEMNITY BOND \r\n(On appropriately stamped non-judicial paper) \r\nTHIS DEED OF INDEMNITY is made on the _________ date of \r\n__________BETWEEN Mess","quote_sha256":"42329b37965f9c756abae655e7719894222efb5ca42bb794257ce591a37bf2ec","reader_fragment":"p-391382-393139-4f34a41102ac8d30","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-391382-393139-4f34a41102ac8d30","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ef2f551bfdc14d87d1f1","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":391641,"character_end":391660,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-391382-393139-4f34a41102ac8d30","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-391382-393139-4f34a41102ac8d30","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":391471,"character_end":391890,"quote":"rd obtained under section 155D of the Customs Act, 1969 (IV of 1969). \r\n                                           \r\n900 Annexure-I inserted through Finance Act, 2016. \r\nSales Tax Act, 1990 \r\n \r\n 164   \r\n \r\n901[Annex-A \r\n[See condition 145(iii)] \r\n \r\nINDEMNITY BOND \r\n(On appropriately stamped non-judicial paper) \r\nTHIS DEED OF INDEMNITY is made on the _________ date of \r\n__________BETWEEN Messrs___________ having re","quote_sha256":"4c696f95c187d286e795137a2e6c42556a1ea97573bbf70cb519448b58c75d31","reader_fragment":"p-391382-393139-4f34a41102ac8d30","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-391382-393139-4f34a41102ac8d30","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8c245010f41c8d37eda1","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":394030,"character_end":394050,"quote":"Customs  \r\nAct, 1969","quote_sha256":"ab764367a35cf3748a5ab2516079f6e8e786027eede22986a607dc76fa209ecc","reader_fragment":"p-393139-394912-3eaa6879948d320d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-393139-394912-3eaa6879948d320d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":393860,"character_end":394280,"quote":" may be.  \r\n \r\nThe importers further agree and bind themselves that the amount covered by this \r\nBond shall be recovered as arrears of sales tax under section 202 of the Customs  \r\nAct, 1969. This Bond shall become void when the Collector of Customs is satisfied \r\nthat the importers have fulfilled all the conditions of the said serial number 145 or \r\nserial number 148 of this table, as the case may be.  \r\nSigned by i","quote_sha256":"e32fa383e8123a0b1a18adddd98e1312fe458cc78b93bd618c9b6d10ef24023c","reader_fragment":"p-393139-394912-3eaa6879948d320d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-393139-394912-3eaa6879948d320d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f1c38ec094bf7c42751c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":394436,"character_end":394453,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-393139-394912-3eaa6879948d320d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-393139-394912-3eaa6879948d320d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":394266,"character_end":394683,"quote":" \r\nSigned by importers on this ____________________ day of _____________201_. \r\n \r\n                                           \r\n901 New Annexures A, B, C & D inserted by Finance Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 165   \r\n \r\n \r\nManaging Director \r\n(Name and permanent address) \r\nCollector of Customs (On behalf of \r\nPresident) \r\nWitness_____________________________________________________ \r\n(signature, name, desi","quote_sha256":"407ef89ed71adc3603564ccb609cd02c25daf1aa730501894c7e17da45d45c3c","reader_fragment":"p-393139-394912-3eaa6879948d320d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-393139-394912-3eaa6879948d320d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0de648b5c347bf4d73f3","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":394457,"character_end":394476,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-393139-394912-3eaa6879948d320d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-393139-394912-3eaa6879948d320d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":394287,"character_end":394706,"quote":"s on this ____________________ day of _____________201_. \r\n \r\n                                           \r\n901 New Annexures A, B, C & D inserted by Finance Act, 2018. \r\nSales Tax Act, 1990 \r\n \r\n 165   \r\n \r\n \r\nManaging Director \r\n(Name and permanent address) \r\nCollector of Customs (On behalf of \r\nPresident) \r\nWitness_____________________________________________________ \r\n(signature, name, designation and full addres","quote_sha256":"a7f6857929f2506e0b6f5f80e8f8be5552432e9d03b97cd7486b172f94b90efc","reader_fragment":"p-393139-394912-3eaa6879948d320d","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-393139-394912-3eaa6879948d320d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fbcc9a036413a16cb304","source":"pk-code-9214c4c9c1cfd408","title":"Annex-C Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":396300,"character_end":396329,"quote":"Annex-C \r\nSales Tax Act, 1990","quote_sha256":"158f5f1823c9565fcb756c158a9f1e0e21cc4111d7975476f6cbf81490941f31","reader_fragment":"p-394912-396698-207313d269e7a5a4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-394912-396698-207313d269e7a5a4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":396130,"character_end":396559,"quote":"all mean the goods which are not listed in the locally \r\nmanufactured items in the Customs General Order issued by the Federal Board of \r\nRevenue from time to time. \r\n \r\nAnnex-C \r\nSales Tax Act, 1990 \r\n \r\n 166   \r\n \r\n[See condition 146(b)] \r\n \r\nINDEMNITY BOND \r\n \r\n(On appropriately stamp non -judicial paper attested by a Government servant in \r\nBPS 17 or above, an Oath Commissioner, a Notary Public or an officer of a \r\nSchedu","quote_sha256":"be6346323956bcb3d13605ea1e1aa4c4180c693ca568af03788ab3bb2ddf4df0","reader_fragment":"p-394912-396698-207313d269e7a5a4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-394912-396698-207313d269e7a5a4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b8fd99dcc3045725f340","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":398185,"character_end":398202,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-396698-398463-d439dbfb93219667","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-396698-398463-d439dbfb93219667","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":398015,"character_end":398432,"quote":" \r\nThe importers further agree and bind themselves that the amount covered by this \r\nIndemnity Bond shall be recovered as arrears of sales tax under section 202 of the \r\nCustoms Act, 1969. This Bond shall stand revoked automatically when the \r\nCollector of Customs is satisfied that the importers have fulfilled all the conditions \r\nof the said serial number 146.  \r\n \r\nSigned by importers on this ______________ day ","quote_sha256":"142d2830a478df52a5e82089a0bbc8438db02ec8a04ebecfdd0e54a42f601d6a","reader_fragment":"p-396698-398463-d439dbfb93219667","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-396698-398463-d439dbfb93219667","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0a785c2dddd67e606403","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":398735,"character_end":398754,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-398463-400237-189e3c284d89c2f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-398463-400237-189e3c284d89c2f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":398565,"character_end":398984,"quote":"\r\nCollector of Customs \r\n(On behalf of President) \r\n \r\nWitness(1)___________________________________________________ \r\n(signature, name, designation and full address)  \r\nSales Tax Act, 1990 \r\n \r\n 167   \r\n \r\nWitness(2)__________________________________________________ \r\n(signature, name, designation and full address) \r\n \r\n \r\n \r\n \r\nAnnex-D \r\n[See conditions 146 (c) and (e)] \r\n \r\nNTN or FTN of Importer Approval No. \r\nD","quote_sha256":"e6ad75af7dc144c296864135240dde1a93e784ba07898cb3c40e3bb981816eb3","reader_fragment":"p-398463-400237-189e3c284d89c2f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-398463-400237-189e3c284d89c2f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c0a7e6ee775234d7cee9","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":399894,"character_end":399913,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-398463-400237-189e3c284d89c2f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-398463-400237-189e3c284d89c2f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":399724,"character_end":400143,"quote":"________________ \r\nName and Designation:  ________________________ \r\nOfficial Stamp:   ________________________ \r\n   Date:            ________________________”] \r\n  \r\n \r\nSales Tax Act, 1990 \r\n \r\n 168   \r\n \r\nTable-2 \r\n(Local Supplies only) \r\n \r\nSerial No Description Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n902[1. ***] omitted  \r\n[2. ***] omitted  \r\n903[3. 904[Suppli","quote_sha256":"771a4f01d5e3325a7eac128de6dd7292473fb44e01bfb66dc70218a86a27d4f6","reader_fragment":"p-398463-400237-189e3c284d89c2f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-398463-400237-189e3c284d89c2f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ae7927fce8ff91e5e437","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":400010,"character_end":400053,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-398463-400237-189e3c284d89c2f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-398463-400237-189e3c284d89c2f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":399840,"character_end":400283,"quote":" Date:            ________________________”] \r\n  \r\n \r\nSales Tax Act, 1990 \r\n \r\n 168   \r\n \r\nTable-2 \r\n(Local Supplies only) \r\n \r\nSerial No Description Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n902[1. ***] omitted  \r\n[2. ***] omitted  \r\n903[3. 904[Supplies made by cottage \r\nindustry.]  \r\nRespective headings.] \r\n[4. ***] omitted  \r\n905[5. ***]  \r\n6. Supply of fixed assets against \r\nwhich inpu","quote_sha256":"e12a15150c840393a5f4f0fcca30edc04bcc1817fa70e6dc4a0b158c1c433a39","reader_fragment":"p-398463-400237-189e3c284d89c2f9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-398463-400237-189e3c284d89c2f9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5f76a932cc61081eaffd","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":400415,"character_end":400436,"quote":"Sales Tax Act, \r\n1990","quote_sha256":"2005446d67312635ee24babed913751dd654108eb2286823ee10b8ed5acb54cd","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":400245,"character_end":400666,"quote":"y of fixed assets against \r\nwhich input tax adjustment is \r\nnot available under a \r\nnotification issued in terms of \r\nclause (b) of sub-section (1) of \r\nsection 8 of the Sales Tax Act, \r\n1990. \r\nRespective headings. \r\n9067. ***]  \r\n08. Foodstuff cooked or prepared \r\nin-house and served in messes \r\nrun on the basis of mutuality \r\nand industrial canteens for \r\nworkers. \r\nRespective headings. \r\n[9. ***] omitted  \r\n10. Ag","quote_sha256":"627487fa14124bb8439318674dd3b8e9481f66727ae0493b42f19c41a02fbf11","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-13e9bce594ca1c983e44","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":401042,"character_end":401059,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":400872,"character_end":401289,"quote":"] omitted  \r\n                                           \r\n902 Serial number(s) 1, 2 and 4 omitted by Finance (Supplementary) Act, 2022. \r\n903 S. No. 3 substituted by the Finance Act, 2007 \r\n904 Substituted by the Finance Act, 2014 \r\n905 S. No. 5 omitted by the Finance Act, 2011 \r\n906 Serial number 7 omitted by Finance Act, 2024. \r\n907 S. No. 11 omitted by the Finance Act, 2022. \r\n908 S. No. 12 omitted by the Finan","quote_sha256":"cc60e3cfb28550d959a6aab1a7761ea5d173a1e9c138248f7220f862567a15a6","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7f57dd734af73e4239de","source":"pk-code-9214c4c9c1cfd408","title":"Substituted by the Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":401066,"character_end":401102,"quote":"Substituted by the Finance Act, 2014","quote_sha256":"c15c226e2ece1f5637f574e4699b02acb079a39dfeb333c052b4b900cac539c8","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":400896,"character_end":401332,"quote":"                                \r\n902 Serial number(s) 1, 2 and 4 omitted by Finance (Supplementary) Act, 2022. \r\n903 S. No. 3 substituted by the Finance Act, 2007 \r\n904 Substituted by the Finance Act, 2014 \r\n905 S. No. 5 omitted by the Finance Act, 2011 \r\n906 Serial number 7 omitted by Finance Act, 2024. \r\n907 S. No. 11 omitted by the Finance Act, 2022. \r\n908 S. No. 12 omitted by the Finance Act, 2013 \r\n909 S. Nos. 13 to 16 added b","quote_sha256":"676c1acd074d1d5d49a09f401e806fac7c2f93c97ae5192930b301bd1a1248e8","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-df501befbe119e91acc5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":401133,"character_end":401150,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":400963,"character_end":401380,"quote":"mitted by Finance (Supplementary) Act, 2022. \r\n903 S. No. 3 substituted by the Finance Act, 2007 \r\n904 Substituted by the Finance Act, 2014 \r\n905 S. No. 5 omitted by the Finance Act, 2011 \r\n906 Serial number 7 omitted by Finance Act, 2024. \r\n907 S. No. 11 omitted by the Finance Act, 2022. \r\n908 S. No. 12 omitted by the Finance Act, 2013 \r\n909 S. Nos. 13 to 16 added by the Finance Act, 2014 \r\n910 S. No. 13 & 14 omi","quote_sha256":"331c77fdcd32135bf685fbb7a8ee361638d50eca9704647002aa16fbf12c44b8","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5987c6b407b9e0ba1d13","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":401184,"character_end":401201,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":401014,"character_end":401431,"quote":"S. No. 3 substituted by the Finance Act, 2007 \r\n904 Substituted by the Finance Act, 2014 \r\n905 S. No. 5 omitted by the Finance Act, 2011 \r\n906 Serial number 7 omitted by Finance Act, 2024. \r\n907 S. No. 11 omitted by the Finance Act, 2022. \r\n908 S. No. 12 omitted by the Finance Act, 2013 \r\n909 S. Nos. 13 to 16 added by the Finance Act, 2014 \r\n910 S. No. 13 & 14 omitted by the Finance Act, 2015 \r\n911 Serial number(s","quote_sha256":"3ed7571fe71bc2895a5520e046f091a6dcc23c15ca64817e04f31b6f5bc27cb0","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-56e25c3e6708d6508556","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":401234,"character_end":401251,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":401064,"character_end":401481,"quote":"4 Substituted by the Finance Act, 2014 \r\n905 S. No. 5 omitted by the Finance Act, 2011 \r\n906 Serial number 7 omitted by Finance Act, 2024. \r\n907 S. No. 11 omitted by the Finance Act, 2022. \r\n908 S. No. 12 omitted by the Finance Act, 2013 \r\n909 S. Nos. 13 to 16 added by the Finance Act, 2014 \r\n910 S. No. 13 & 14 omitted by the Finance Act, 2015 \r\n911 Serial number(s) 9, 15 and 16 omitted by Finance (Supplementary) ","quote_sha256":"fbc8302077d26e68567ff46641ee15fd503d2aaeda5bfdfef531bba0b16933a2","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-52a526b94814ed6c516b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":401284,"character_end":401301,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":401114,"character_end":401531,"quote":". 5 omitted by the Finance Act, 2011 \r\n906 Serial number 7 omitted by Finance Act, 2024. \r\n907 S. No. 11 omitted by the Finance Act, 2022. \r\n908 S. No. 12 omitted by the Finance Act, 2013 \r\n909 S. Nos. 13 to 16 added by the Finance Act, 2014 \r\n910 S. No. 13 & 14 omitted by the Finance Act, 2015 \r\n911 Serial number(s) 9, 15 and 16 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 169   \r\n \r\n","quote_sha256":"9064c757ef7ef50451621e83760c02d5a6898a8738cc9629600974499eb281b9","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e54e4bfbed62b66baae2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":401338,"character_end":401355,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":401168,"character_end":401585,"quote":"er 7 omitted by Finance Act, 2024. \r\n907 S. No. 11 omitted by the Finance Act, 2022. \r\n908 S. No. 12 omitted by the Finance Act, 2013 \r\n909 S. Nos. 13 to 16 added by the Finance Act, 2014 \r\n910 S. No. 13 & 14 omitted by the Finance Act, 2015 \r\n911 Serial number(s) 9, 15 and 16 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 169   \r\n \r\nSerial No Description Heading Nos. of the First \r\nSche","quote_sha256":"3d98b341208e9f2645f6e486d368ec86ac1c6243abc096cc6395be0fcf1babd4","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-48bb5c66cf136a04b27a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":401392,"character_end":401409,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":401222,"character_end":401639,"quote":"tted by the Finance Act, 2022. \r\n908 S. No. 12 omitted by the Finance Act, 2013 \r\n909 S. Nos. 13 to 16 added by the Finance Act, 2014 \r\n910 S. No. 13 & 14 omitted by the Finance Act, 2015 \r\n911 Serial number(s) 9, 15 and 16 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 169   \r\n \r\nSerial No Description Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2)","quote_sha256":"9a24bccd5d0690a5259046a59199c66969c91d5b85cee3dd429b6a9419f3ea47","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-47010a46fcd7118bfd5c","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":401494,"character_end":401513,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":401324,"character_end":401743,"quote":" added by the Finance Act, 2014 \r\n910 S. No. 13 & 14 omitted by the Finance Act, 2015 \r\n911 Serial number(s) 9, 15 and 16 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 169   \r\n \r\nSerial No Description Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n[16. ***] omitted  \r\n912[17. ***]  \r\n18. ***]  \r\n19. ***]  \r\n20. ***]  \r\n913[21. ***]  \r\n914[22. ","quote_sha256":"6696a8064f825c1af46d4d7119e3c8d4e425466bef6c8a522b0a5bdc33686508","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-73192dded02c0e18918e","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":401573,"character_end":401616,"quote":"First \r\nSchedule to the Customs \r\nAct, 1969","quote_sha256":"50d6999aece55a9675feee8a9da0b10e184d1120866380564de9ac3ab75ae3a6","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":401403,"character_end":401846,"quote":", 2015 \r\n911 Serial number(s) 9, 15 and 16 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 169   \r\n \r\nSerial No Description Heading Nos. of the First \r\nSchedule to the Customs \r\nAct, 1969 (IV of 1969) \r\n(1) (2) (3) \r\n[16. ***] omitted  \r\n912[17. ***]  \r\n18. ***]  \r\n19. ***]  \r\n20. ***]  \r\n913[21. ***]  \r\n914[22. ***] omitted  \r\n[23. ***] omitted  \r\n [24. ***]  \r\n[25. ***]  \r\n915[26. Supply of locally produced silo","quote_sha256":"f2e462134f473bbb1458a574ff5b8b89ebedf3b84e47e22bf64c7e68b350bef9","reader_fragment":"p-400237-402013-142410139ce2997e","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-400237-402013-142410139ce2997e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9baf33bbc80ff31a257b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":402751,"character_end":402768,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-402013-403812-0e1732f9417f97b4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-402013-403812-0e1732f9417f97b4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":402581,"character_end":402998,"quote":"rt, excluding that sold \r\n917[***] under a brand name \r\n918[Respective heading] \r\n                                           \r\n912 S. Nos. 17 to 20 and 24, 25 omitted by Finance Act, 2021. \r\n913 Serial number 21 omitted by Finance Act, 2024. \r\n914 Serial number(s) 22, 23 and 33 omitted by Finance (Supplementary) Act, 2022. \r\n915 New serial numbers 26 to 39 inserted by Finance Act, 2021. \r\n916 Expression added by F","quote_sha256":"74153ee393834ecf8d611c040cb99553d9cb4955a88eb40ab619e9da04269154","reader_fragment":"p-402013-403812-0e1732f9417f97b4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-402013-403812-0e1732f9417f97b4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-193a443f37948a06349f","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":402804,"character_end":402821,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-402013-403812-0e1732f9417f97b4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-402013-403812-0e1732f9417f97b4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":402634,"character_end":403051,"quote":" \r\n918[Respective heading] \r\n                                           \r\n912 S. Nos. 17 to 20 and 24, 25 omitted by Finance Act, 2021. \r\n913 Serial number 21 omitted by Finance Act, 2024. \r\n914 Serial number(s) 22, 23 and 33 omitted by Finance (Supplementary) Act, 2022. \r\n915 New serial numbers 26 to 39 inserted by Finance Act, 2021. \r\n916 Expression added by Finance Act, 2023 \r\n917 Under serial number(s) 32 and ","quote_sha256":"1d37c2d7871681105abda9cd8dfda3f68622463308f826ae731a1c49f99ce50f","reader_fragment":"p-402013-403812-0e1732f9417f97b4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-402013-403812-0e1732f9417f97b4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-81bc351a3ac077781541","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":402952,"character_end":402969,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-402013-403812-0e1732f9417f97b4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-402013-403812-0e1732f9417f97b4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":402782,"character_end":403199,"quote":" number 21 omitted by Finance Act, 2024. \r\n914 Serial number(s) 22, 23 and 33 omitted by Finance (Supplementary) Act, 2022. \r\n915 New serial numbers 26 to 39 inserted by Finance Act, 2021. \r\n916 Expression added by Finance Act, 2023 \r\n917 Under serial number(s) 32 and 34 to 37 words omitted by Finance Act, 2023 \r\n918 Words substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 170   \r\n \r\n[33. ***] omitted  ","quote_sha256":"699689c16ba7627e3092c440056dac3baf84aff1017bb14a695d371dde151a6e","reader_fragment":"p-402013-403812-0e1732f9417f97b4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-402013-403812-0e1732f9417f97b4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0a37aedf1c83485a7a13","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":402997,"character_end":403014,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-402013-403812-0e1732f9417f97b4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-402013-403812-0e1732f9417f97b4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":402827,"character_end":403244,"quote":"4 Serial number(s) 22, 23 and 33 omitted by Finance (Supplementary) Act, 2022. \r\n915 New serial numbers 26 to 39 inserted by Finance Act, 2021. \r\n916 Expression added by Finance Act, 2023 \r\n917 Under serial number(s) 32 and 34 to 37 words omitted by Finance Act, 2023 \r\n918 Words substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 170   \r\n \r\n[33. ***] omitted  \r\n34. Butter, excluding that sold  \r\n932[***]","quote_sha256":"d88312a1c2f06bf66e5b1080298bb65f134334aaca67c755604b8f9fd0f21bfe","reader_fragment":"p-402013-403812-0e1732f9417f97b4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-402013-403812-0e1732f9417f97b4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-61fdb77fbdd76ee0423a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":403077,"character_end":403094,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-402013-403812-0e1732f9417f97b4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-402013-403812-0e1732f9417f97b4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":402907,"character_end":403324,"quote":"\n915 New serial numbers 26 to 39 inserted by Finance Act, 2021. \r\n916 Expression added by Finance Act, 2023 \r\n917 Under serial number(s) 32 and 34 to 37 words omitted by Finance Act, 2023 \r\n918 Words substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 170   \r\n \r\n[33. ***] omitted  \r\n34. Butter, excluding that sold  \r\n932[***] under a brand name \r\n0405.1000 \r\n35. Desi ghee, excluding that sold  \r\n932[***]","quote_sha256":"30e78ffa488a34aa09bd0afb9f951e786ca44a2d90f21c74c4301320a44e43c7","reader_fragment":"p-402013-403812-0e1732f9417f97b4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-402013-403812-0e1732f9417f97b4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-85d71eaffd838d8961b7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":403122,"character_end":403139,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-402013-403812-0e1732f9417f97b4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-402013-403812-0e1732f9417f97b4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":402952,"character_end":403369,"quote":"Finance Act, 2021. \r\n916 Expression added by Finance Act, 2023 \r\n917 Under serial number(s) 32 and 34 to 37 words omitted by Finance Act, 2023 \r\n918 Words substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 170   \r\n \r\n[33. ***] omitted  \r\n34. Butter, excluding that sold  \r\n932[***] under a brand name \r\n0405.1000 \r\n35. Desi ghee, excluding that sold  \r\n932[***] under a brand name \r\n0405.9000 \r\n36. Cheese,","quote_sha256":"b0709fe0e53df7750cb60bb6f26d31e1901644310d08450e4211d84b66f33e17","reader_fragment":"p-402013-403812-0e1732f9417f97b4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-402013-403812-0e1732f9417f97b4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d893039801122993327e","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":403143,"character_end":403162,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-402013-403812-0e1732f9417f97b4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-402013-403812-0e1732f9417f97b4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":402973,"character_end":403392,"quote":"916 Expression added by Finance Act, 2023 \r\n917 Under serial number(s) 32 and 34 to 37 words omitted by Finance Act, 2023 \r\n918 Words substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 170   \r\n \r\n[33. ***] omitted  \r\n34. Butter, excluding that sold  \r\n932[***] under a brand name \r\n0405.1000 \r\n35. Desi ghee, excluding that sold  \r\n932[***] under a brand name \r\n0405.9000 \r\n36. Cheese, excluding that sold  \r","quote_sha256":"9fb68d3c60d18567d7d4f1339f7cad413f491bc4bf22cd8f3ae661967057fb34","reader_fragment":"p-402013-403812-0e1732f9417f97b4","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-402013-403812-0e1732f9417f97b4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3fc87135562f6feabc6a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":404816,"character_end":404833,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-403812-405581-4bebccb2e068c473","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-403812-405581-4bebccb2e068c473","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":404646,"character_end":405063,"quote":"                                         \r\n919 Serial number 38 omitted by Finance (Supplementary) Act, 2022. \r\n920 Under serial number(s) 39, 41 and 42 words omitted by Finance Act, 2023 \r\n921 Serial number(s) 40 to 51 inserted by Finance (Supplementary) Act, 2022. \r\n922 Serial number 45 substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 171   \r\n \r\n48 Eggs including eggs for hatching  \r\n \r\n0407.1100, 0","quote_sha256":"a0bcf5ffebe2d4e924a541600f761313a3c032875e33b8120c5063d3524526d9","reader_fragment":"p-403812-405581-4bebccb2e068c473","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-403812-405581-4bebccb2e068c473","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-721defbe098fbc41a93e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":404951,"character_end":404968,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-403812-405581-4bebccb2e068c473","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-403812-405581-4bebccb2e068c473","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":404781,"character_end":405198,"quote":"(s) 39, 41 and 42 words omitted by Finance Act, 2023 \r\n921 Serial number(s) 40 to 51 inserted by Finance (Supplementary) Act, 2022. \r\n922 Serial number 45 substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 171   \r\n \r\n48 Eggs including eggs for hatching  \r\n \r\n0407.1100, 0407.1900 \r\n0407.2100 and 0407.2900 \r\n \r\n49 Compost (non -commercial \r\nfertilizer) \r\nRespective headings \r\n50 Locally manufactured lapto","quote_sha256":"da24c65483de7d80314fe35bdefe72a53e2cd6dd23d7300e5cdfd8d99abf9b3b","reader_fragment":"p-403812-405581-4bebccb2e068c473","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-403812-405581-4bebccb2e068c473","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-63da564fe3f540b930f4","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":404972,"character_end":404991,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-403812-405581-4bebccb2e068c473","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-403812-405581-4bebccb2e068c473","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":404802,"character_end":405221,"quote":"ds omitted by Finance Act, 2023 \r\n921 Serial number(s) 40 to 51 inserted by Finance (Supplementary) Act, 2022. \r\n922 Serial number 45 substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 171   \r\n \r\n48 Eggs including eggs for hatching  \r\n \r\n0407.1100, 0407.1900 \r\n0407.2100 and 0407.2900 \r\n \r\n49 Compost (non -commercial \r\nfertilizer) \r\nRespective headings \r\n50 Locally manufactured laptops, \r\ncomputers, notebo","quote_sha256":"9ae74e9eb0eec8eca20e7043c331b24862b9591a0f3b7018d3e43217fc72fe11","reader_fragment":"p-403812-405581-4bebccb2e068c473","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-403812-405581-4bebccb2e068c473","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5a36ca47ac57fcbb747d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":406445,"character_end":406462,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-405581-407354-9b23fae9c0ca9798","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-405581-407354-9b23fae9c0ca9798","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":406275,"character_end":406692,"quote":"rom the \r\ngoods declaration form) to a \r\n7204.4100,  \r\n7204.3000, \r\n7204.4990.] \r\n                                           \r\n923 New serial number(s) 52 to 54 added by Finance Act, 2022. \r\n924 New serial number 55 added by Tax Laws (Second Amendment) Ordinance, 2022. \r\n925 Serial number(s) 56 and 57 added by Finance Act, 2024. \r\n926 Against S. No. 57, in column (2), substituted by Finance Act, 2025. \r\nSales Tax ","quote_sha256":"b031d943896426551e68e9ccafe1a511ce90999e9e251daf3e231bfcab357bd5","reader_fragment":"p-405581-407354-9b23fae9c0ca9798","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-405581-407354-9b23fae9c0ca9798","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8d2445b9e0ffbd10db3e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":406587,"character_end":406604,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-405581-407354-9b23fae9c0ca9798","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-405581-407354-9b23fae9c0ca9798","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":406417,"character_end":406834,"quote":"number(s) 52 to 54 added by Finance Act, 2022. \r\n924 New serial number 55 added by Tax Laws (Second Amendment) Ordinance, 2022. \r\n925 Serial number(s) 56 and 57 added by Finance Act, 2024. \r\n926 Against S. No. 57, in column (2), substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 172   \r\n \r\nregistered steel melter subject to \r\nsuch apportionment, conditions \r\nand restrictions as may be \r\nspecified by the","quote_sha256":"aafd217e6b0988dcf322ecbba6c3683bec41e67cfd3f1ab7ba2a9aca2d7c998e","reader_fragment":"p-405581-407354-9b23fae9c0ca9798","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-405581-407354-9b23fae9c0ca9798","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b7c2475f0ea935f583c4","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":406661,"character_end":406678,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-405581-407354-9b23fae9c0ca9798","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-405581-407354-9b23fae9c0ca9798","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":406491,"character_end":406908,"quote":"added by Tax Laws (Second Amendment) Ordinance, 2022. \r\n925 Serial number(s) 56 and 57 added by Finance Act, 2024. \r\n926 Against S. No. 57, in column (2), substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 172   \r\n \r\nregistered steel melter subject to \r\nsuch apportionment, conditions \r\nand restrictions as may be \r\nspecified by the Board through a \r\nSales Tax General Order. \r\n \r\nNotes:-- \r\n \r\n1.  For the","quote_sha256":"9fb5085e0ad713138b3db7cd6ef003fd2096e018e70783fe5fbc412c64f5a004","reader_fragment":"p-405581-407354-9b23fae9c0ca9798","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-405581-407354-9b23fae9c0ca9798","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cb35a6a3fbce2d60849d","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":406682,"character_end":406701,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-405581-407354-9b23fae9c0ca9798","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-405581-407354-9b23fae9c0ca9798","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":406512,"character_end":406931,"quote":"cond Amendment) Ordinance, 2022. \r\n925 Serial number(s) 56 and 57 added by Finance Act, 2024. \r\n926 Against S. No. 57, in column (2), substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 172   \r\n \r\nregistered steel melter subject to \r\nsuch apportionment, conditions \r\nand restrictions as may be \r\nspecified by the Board through a \r\nSales Tax General Order. \r\n \r\nNotes:-- \r\n \r\n1.  For the purpose of this Schedu","quote_sha256":"58b76e1ff83d9d599b7a94e972611e82d045997964ccef5cf11baa88eaf87ac1","reader_fragment":"p-405581-407354-9b23fae9c0ca9798","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-405581-407354-9b23fae9c0ca9798","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0089cfbd447dd25010ad","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":407386,"character_end":407425,"quote":"First Schedule to the Customs Act, 1969","quote_sha256":"897a9cce97830a4c40f9feb677a64163a103c16c90edf17190f4aaefec85c211","reader_fragment":"p-407354-409127-8af39b49e15fca13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-407354-409127-8af39b49e15fca13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":407216,"character_end":407655,"quote":"erence and \r\ncommodity classification purposes only. \r\n \r\n2.  For the purposes of determining classification of any goods,  the general \r\nrules for interpretation of the First Schedule to the Customs Act, 1969 (IV of 1969) \r\nand Explanatory Notes to the Harmonized Commodity Description and Coding \r\nSystem (relevant version) as amended from time to time shall be considered \r\nauthentic source of interpretation. \r\n \r\n3.  For the purposes ","quote_sha256":"5f1a5f56e8927aeb06e44a00ec42513693ab5e1fcd5ded7dc84aa9180824f71e","reader_fragment":"p-405581-407354-9b23fae9c0ca9798","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-405581-407354-9b23fae9c0ca9798","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-14e5213238b20724ce38","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":407890,"character_end":407929,"quote":"First Schedule to the Customs Act, 1969","quote_sha256":"897a9cce97830a4c40f9feb677a64163a103c16c90edf17190f4aaefec85c211","reader_fragment":"p-407354-409127-8af39b49e15fca13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-407354-409127-8af39b49e15fca13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":407720,"character_end":408159,"quote":"51, 52, 53, 56, 57, 59, 60 and 62 of this Schedule, the definitions, restrictions, \r\nlimitations, conditions and procedures and all the provisions of Chapter 99 of the \r\nFirst Schedule to the Customs Act, 1969 (IV of 1969), for the purposes of applying \r\nzero-rate of customs duty shall, mutatis mutandis, apply and shall be deemed and \r\nconstrued to be part of this Schedule. \r\n \r\n--------- \r\n \r\n927[TABLE-3 \r\n \r\nThe plant, machinery, equ","quote_sha256":"88289d43ba5469ee60a9ee74e0a61440db2893b051e0bb517f200519740ac1c1","reader_fragment":"p-407354-409127-8af39b49e15fca13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-407354-409127-8af39b49e15fca13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2ee6ab71b5adf7019434","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":408940,"character_end":408957,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-407354-409127-8af39b49e15fca13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-407354-409127-8af39b49e15fca13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":408770,"character_end":409187,"quote":"[14A and 15] of the Annexure, the Chief \r\nExecutive, or the person next in hierarchy duly authorized by the \r\n                                           \r\n927Inserted by Finance Act, 2014 \r\n928 The figure and words inserted through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 173   \r\n \r\nChief Executive or Head of the importing company shall certify in \r\nthe prescribed manner and format as per Annex-A that the imp","quote_sha256":"480e0ec79d70bd1b1b23cac367c6346989e6905e840c4909c90b57ccf310ff49","reader_fragment":"p-407354-409127-8af39b49e15fca13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-407354-409127-8af39b49e15fca13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a7683df5e0e367bf5622","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":409002,"character_end":409019,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-407354-409127-8af39b49e15fca13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-407354-409127-8af39b49e15fca13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":408832,"character_end":409249,"quote":"rson next in hierarchy duly authorized by the \r\n                                           \r\n927Inserted by Finance Act, 2014 \r\n928 The figure and words inserted through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 173   \r\n \r\nChief Executive or Head of the importing company shall certify in \r\nthe prescribed manner and format as per Annex-A that the imported \r\nitems are the company’s bona fide requirement. He shal","quote_sha256":"0c9e5d49b9c061b3ac057c59fb3be2eeb5eb5b17b99b9802075d54731df2b4fc","reader_fragment":"p-407354-409127-8af39b49e15fca13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-407354-409127-8af39b49e15fca13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9e7355fc91e49090e6b6","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":409022,"character_end":409041,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-407354-409127-8af39b49e15fca13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-407354-409127-8af39b49e15fca13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":408852,"character_end":409271,"quote":"hy duly authorized by the \r\n                                           \r\n927Inserted by Finance Act, 2014 \r\n928 The figure and words inserted through Finance Act, 2017 \r\nSales Tax Act, 1990 \r\n \r\n 173   \r\n \r\nChief Executive or Head of the importing company shall certify in \r\nthe prescribed manner and format as per Annex-A that the imported \r\nitems are the company’s bona fide requirement. He shall furnish all \r\nreleva","quote_sha256":"878246fdbe762cd5c5052f5edd376283a4d9ea26146cfd5e3a43d2617a8a1f8c","reader_fragment":"p-407354-409127-8af39b49e15fca13","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-407354-409127-8af39b49e15fca13","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-850f411f2362eba7756d","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":409413,"character_end":409430,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-409127-410881-9df1d2f86aaa2abd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-409127-410881-9df1d2f86aaa2abd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":409243,"character_end":409660,"quote":"e shall furnish all \r\nrelevant information online to Pakistan Customs Computer ized \r\nSystem against a specific user ID and password obtained under \r\nsection 155D of the Customs Act, 1969. In already computerized \r\nCollectorates or Customs stations where the Pakistan Customs \r\nComputerized System is not operational, the Project Director or any \r\nother person authorized by the Collector in this behalf shall enter t","quote_sha256":"b2a794ee4e4276eb54c9c1ca239bfd4135cd6b721880b2c820bcae4f72039f0e","reader_fragment":"p-409127-410881-9df1d2f86aaa2abd","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-409127-410881-9df1d2f86aaa2abd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cd21aabf4a1fe0663a36","source":"pk-code-9214c4c9c1cfd408","title":"Inserted by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":411165,"character_end":411194,"quote":"Inserted by Finance Act, 2014","quote_sha256":"b1dbab3c45e15e2e0d10c104feb83c2f10b0b135f463fc47d2489925b6498dfc","reader_fragment":"p-410881-412680-2ccfd30a6d7b5403","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-410881-412680-2ccfd30a6d7b5403","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":410995,"character_end":411424,"quote":" PCT \r\nheading \r\nConditions \r\n(1) (2) (3) (4) \r\n930[1. ***] omitted   \r\n2 & \r\n2A \r\n***] omitted   \r\n3.  ***] omitted   \r\n                                           \r\n929 Inserted by Finance Act, 2014. \r\n930 Serial number(s) 1 to 9 and 11 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 174   \r\n \r\nS. \r\nNo \r\nDescription PCT \r\nheading \r\nConditions \r\n(1) (2) (3) (4) \r\n4.  ***] omitted   \r\n5.  ***] omitted","quote_sha256":"5a5db545c5a80d585e9c7e0251c6a31587cd78d0b33c93dff28ec77c7aca0d9e","reader_fragment":"p-410881-412680-2ccfd30a6d7b5403","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-410881-412680-2ccfd30a6d7b5403","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-874a670511fed65a775b","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":411281,"character_end":411300,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-410881-412680-2ccfd30a6d7b5403","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-410881-412680-2ccfd30a6d7b5403","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":411111,"character_end":411530,"quote":"   \r\n                                           \r\n929 Inserted by Finance Act, 2014. \r\n930 Serial number(s) 1 to 9 and 11 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 174   \r\n \r\nS. \r\nNo \r\nDescription PCT \r\nheading \r\nConditions \r\n(1) (2) (3) (4) \r\n4.  ***] omitted   \r\n5.  ***] omitted   \r\n6.  ***] omitted   \r\n7. ***] omitted   \r\n8. ***] omitted   \r\n9. ***] omitted   \r\n93110\r\n. \r\n***] omit","quote_sha256":"66cf0b61d577ce5d7f887b74b2afb6560c5fc465ad834cfa0f5eaf52e57dfeb2","reader_fragment":"p-410881-412680-2ccfd30a6d7b5403","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-410881-412680-2ccfd30a6d7b5403","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2a74467ac19898d896b1","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":412293,"character_end":412310,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-410881-412680-2ccfd30a6d7b5403","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-410881-412680-2ccfd30a6d7b5403","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":412123,"character_end":412540,"quote":"rn ish \r\nall relevant information \r\nonline to Pakistan \r\nCustoms Computerized \r\nSystem against a \r\nspecific user ID and \r\npassword obtained \r\nunder section 155D of \r\nthe Customs Act, 1969. \r\n2.  The goods shall not \r\nbe sold or otherwise \r\ndisposed of without \r\nprior approval of the  \r\nFBR and payment of \r\ncustoms duties and \r\ntaxes leviable at the \r\ntime of import. \r\n                                           \r\n9","quote_sha256":"54f518b3766bdae0f2f04f3f77e6a9acf6a0eca951e4fe3209fc99aad5f5a622","reader_fragment":"p-410881-412680-2ccfd30a6d7b5403","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-410881-412680-2ccfd30a6d7b5403","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-831f71a7b7f25b8e6ebc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":412571,"character_end":412588,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-410881-412680-2ccfd30a6d7b5403","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-410881-412680-2ccfd30a6d7b5403","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":412401,"character_end":412818,"quote":"f the  \r\nFBR and payment of \r\ncustoms duties and \r\ntaxes leviable at the \r\ntime of import. \r\n                                           \r\n931 Serial number 10 omitted by Finance Act, 2015. \r\nSales Tax Act, 1990 \r\n \r\n 175   \r\n \r\nS. \r\nNo \r\nDescription PCT \r\nheading \r\nConditions \r\n(1) (2) (3) (4) \r\n932[1\r\n3. \r\n***] omitted   \r\n14. ***] omitted   \r\n14A ***] omitted   \r\n[15& \r\n15A \r\n***] omitted   \r\n15B. ***] omitted  ","quote_sha256":"d76e489bcaf9754b8a0c38b2afe29ded3b0c0855308c2306e74c3f91ffb3c824","reader_fragment":"p-410881-412680-2ccfd30a6d7b5403","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-410881-412680-2ccfd30a6d7b5403","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-31c1256744c4240aa0dc","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":412592,"character_end":412611,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-410881-412680-2ccfd30a6d7b5403","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-410881-412680-2ccfd30a6d7b5403","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":412422,"character_end":412841,"quote":"ent of \r\ncustoms duties and \r\ntaxes leviable at the \r\ntime of import. \r\n                                           \r\n931 Serial number 10 omitted by Finance Act, 2015. \r\nSales Tax Act, 1990 \r\n \r\n 175   \r\n \r\nS. \r\nNo \r\nDescription PCT \r\nheading \r\nConditions \r\n(1) (2) (3) (4) \r\n932[1\r\n3. \r\n***] omitted   \r\n14. ***] omitted   \r\n14A ***] omitted   \r\n[15& \r\n15A \r\n***] omitted   \r\n15B. ***] omitted   \r\n933[16 ***]   \r\n [17","quote_sha256":"8ee5191a40ec1a8bc91b441366e11dd61224567db3503a3aed45ee21e598de47","reader_fragment":"p-410881-412680-2ccfd30a6d7b5403","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-410881-412680-2ccfd30a6d7b5403","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bc2d76e466aaad522013","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":414025,"character_end":414042,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-412680-414465-84b6df1e809ec36a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-412680-414465-84b6df1e809ec36a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":413855,"character_end":414272,"quote":"                             \r\n932 Serial number(s) 13 to 15B and 17 omitted by Finance (Supplementary) Act, 2022. \r\n933 S.No. 16 and entries relating thereto omitted by Finance Act, 2015 \r\nSales Tax Act, 1990 \r\n \r\n 176   \r\n \r\n(xxi) Trackpad 8471.6020 \r\n19. Plant and machinery, \r\nexcept the items listed \r\nunder Chapter 87 of the \r\nPakistan Customs Tariff, \r\nimported for setting up of \r\na Special Economic Zone \r\n(S","quote_sha256":"96e93f2eab9e5193ff52e8017c3fbe1c6cebb4a338e32607bd9e5d18474a7688","reader_fragment":"p-412680-414465-84b6df1e809ec36a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-412680-414465-84b6df1e809ec36a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5e324d80fae6232658ad","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":414045,"character_end":414064,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-412680-414465-84b6df1e809ec36a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-412680-414465-84b6df1e809ec36a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":413875,"character_end":414294,"quote":"         \r\n932 Serial number(s) 13 to 15B and 17 omitted by Finance (Supplementary) Act, 2022. \r\n933 S.No. 16 and entries relating thereto omitted by Finance Act, 2015 \r\nSales Tax Act, 1990 \r\n \r\n 176   \r\n \r\n(xxi) Trackpad 8471.6020 \r\n19. Plant and machinery, \r\nexcept the items listed \r\nunder Chapter 87 of the \r\nPakistan Customs Tariff, \r\nimported for setting up of \r\na Special Economic Zone \r\n(SEZ) by zone developers","quote_sha256":"a33a8a400b220d581064499aa42057059593d8cd99b1d2362f648750c1bfc08b","reader_fragment":"p-412680-414465-84b6df1e809ec36a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-412680-414465-84b6df1e809ec36a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ab6336354ef63f8bb997","source":"pk-code-9214c4c9c1cfd408","title":"SEZ Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":414397,"character_end":414412,"quote":"SEZ Act, \r\n2012","quote_sha256":"eda48de8f0f5b758f377be28770fbe152215f2dc63e39477de6f15271d13e2ce","reader_fragment":"p-412680-414465-84b6df1e809ec36a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-412680-414465-84b6df1e809ec36a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":414227,"character_end":414642,"quote":" setting up of \r\na Special Economic Zone \r\n(SEZ) by zone developers \r\nand for installation in that \r\nzone by zone enterprises, \r\non one time basis as \r\nprescribed in the SEZ Act, \r\n2012 and rules thereunder \r\nsubject to such condition, \r\nlimitations and restriction \r\nas a Federal Board of \r\nRevenue may impose from \r\ntime to time.  \r\n9917(2) Nil]  \r\n934[20\r\n. \r\nPlant and machinery for \r\nthe assembly/ \r\nmanufactur","quote_sha256":"ef503c018ffc7305d02d8eb84177cf265bb6d94d114f45d9b6774aff21583dae","reader_fragment":"p-412680-414465-84b6df1e809ec36a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-412680-414465-84b6df1e809ec36a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d05521dee34241c7d157","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":415476,"character_end":415493,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-414465-416247-1e4c27d3015e4b8c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-414465-416247-1e4c27d3015e4b8c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":415306,"character_end":415723,"quote":"able to \r\nprimary \r\ncontractors of the \r\nproject upon \r\nfulfilment of the \r\nfollowing \r\n                                           \r\n934 New serial number 20 inserted by Finance Act, 2020. \r\n935 Serial number 21omitted by Finance (Supplementary) Act, 2022. \r\n936 New serial number 22 inserted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 177   \r\n \r\nthrough hydel, oil, \r\ngas, coal, nuclear and \r\nrenewable energy","quote_sha256":"faea30e0faa5032d9cc5b7766c675ad53ceac768fb42566c63d4e572b714c002","reader_fragment":"p-414465-416247-1e4c27d3015e4b8c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-414465-416247-1e4c27d3015e4b8c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-54cab21a98354e4b14c0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":415602,"character_end":415619,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-414465-416247-1e4c27d3015e4b8c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-414465-416247-1e4c27d3015e4b8c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":415432,"character_end":415849,"quote":"     \r\n934 New serial number 20 inserted by Finance Act, 2020. \r\n935 Serial number 21omitted by Finance (Supplementary) Act, 2022. \r\n936 New serial number 22 inserted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 177   \r\n \r\nthrough hydel, oil, \r\ngas, coal, nuclear and \r\nrenewable energy \r\nsources including \r\nunder construction \r\nprojects entered into \r\nan implementation \r\nagreement with the \r\nGovernment of \r\nP","quote_sha256":"5779639a0364bc03e4d015bd0e117ccb1d52d63c3795791fe5b97c1528b22371","reader_fragment":"p-414465-416247-1e4c27d3015e4b8c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-414465-416247-1e4c27d3015e4b8c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-66cc3c66586ffbb12524","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":415623,"character_end":415642,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-414465-416247-1e4c27d3015e4b8c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-414465-416247-1e4c27d3015e4b8c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":415453,"character_end":415872,"quote":" number 20 inserted by Finance Act, 2020. \r\n935 Serial number 21omitted by Finance (Supplementary) Act, 2022. \r\n936 New serial number 22 inserted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 177   \r\n \r\nthrough hydel, oil, \r\ngas, coal, nuclear and \r\nrenewable energy \r\nsources including \r\nunder construction \r\nprojects entered into \r\nan implementation \r\nagreement with the \r\nGovernment of \r\nPakistan prior to 15 th ","quote_sha256":"b76d21f1920cd6e11680a3cd077d1529dcdc8dfabcde81a9f02fe3377e557ed3","reader_fragment":"p-414465-416247-1e4c27d3015e4b8c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-414465-416247-1e4c27d3015e4b8c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a53320c44219a8d74301","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":417190,"character_end":417207,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-416247-418026-b370ee149a5eb033","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-416247-418026-b370ee149a5eb033","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":417020,"character_end":417437,"quote":"ation \r\nNTN/FTN of Importer Regulatory Authority no. Name of Regulatory authority \r\n(1) (2) (3) \r\n                                           \r\n937 Annex-A substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 178   \r\n \r\nDetails of Input goods (to be filled by the chief executive \r\nof the importing company) \r\nGoods imported (Collectorate of import) \r\nHS Code \r\nDescription \r\nSpecs \r\nCustom Duty rate \r\n(appli","quote_sha256":"a9c51a48d9701501a2c3ecbfc79ca8aaedaf2536aaf4d7605897da90aaea8b2a","reader_fragment":"p-416247-418026-b370ee149a5eb033","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-416247-418026-b370ee149a5eb033","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-38664c6ac267f1aa9dba","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":417211,"character_end":417230,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-416247-418026-b370ee149a5eb033","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-416247-418026-b370ee149a5eb033","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":417041,"character_end":417460,"quote":"porter Regulatory Authority no. Name of Regulatory authority \r\n(1) (2) (3) \r\n                                           \r\n937 Annex-A substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 178   \r\n \r\nDetails of Input goods (to be filled by the chief executive \r\nof the importing company) \r\nGoods imported (Collectorate of import) \r\nHS Code \r\nDescription \r\nSpecs \r\nCustom Duty rate \r\n(applic-able) \r\nSales Tax rat","quote_sha256":"6027c26ba974a5a5db2b9a45a729d748582b02be4d15d6e52f64a60c3bac6c52","reader_fragment":"p-416247-418026-b370ee149a5eb033","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-416247-418026-b370ee149a5eb033","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e153bb8600b86c721914","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":418313,"character_end":418330,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-418026-419781-984b9c481ec6b5bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-418026-419781-984b9c481ec6b5bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":418143,"character_end":418560,"quote":" Pakistan Customs \r\nComputerized System, the above information shall be furnished \r\nonline against a specific user I.D. and password obtained under \r\nsection 155D of the Customs Act, 1969. \r\nExplanation.–  \r\n   \r\nChief Executive means.– \r\n1. owner of the firm, in case of sole proprietorship; \r\nor \r\n2. partner of firm having major share, in case of \r\npartnership firm; or \r\n3. Director, in case of private limited co","quote_sha256":"93c7f88d52672ac597778e949809317d280318f4b7e83e85a11c77bbd945fa9d","reader_fragment":"p-418026-419781-984b9c481ec6b5bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-418026-419781-984b9c481ec6b5bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8177ab9b4c976b5d9def","source":"pk-code-9214c4c9c1cfd408","title":"Inserted by the Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":418884,"character_end":418917,"quote":"Inserted by the Finance Act, 2014","quote_sha256":"c91412b16ba204a3908e7f562b254dcd8fa211c2edcf2ff45ab19636efac7e93","reader_fragment":"p-418026-419781-984b9c481ec6b5bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-418026-419781-984b9c481ec6b5bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":418714,"character_end":419147,"quote":" in case of a foreign company.] \r\n \r\n938[Annex-B \r\n \r\nHeader Information \r\nNTN/FTN of Importer Approval No.  \r\n(1) (2) \r\n                                           \r\n938 Inserted by the Finance Act, 2014 \r\nSales Tax Act, 1990 \r\n \r\n 179   \r\n \r\nDetails of Input goods (to be filled by the \r\nauthorized officer of the Regulatory \r\nAuthority) \r\nGoods imported \r\n(Collectorate of import) \r\nHS Code \r\nDescripti\r\non \r\nSpecs \r\nCustom \r\nDuty ","quote_sha256":"1ea6e7bd0d0c3b167bcbb578f1aa952cad4bb43aecf7cdfea14e81cf16dddfe0","reader_fragment":"p-418026-419781-984b9c481ec6b5bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-418026-419781-984b9c481ec6b5bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b6d3a2bc260eb204444b","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":418920,"character_end":418939,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-418026-419781-984b9c481ec6b5bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-418026-419781-984b9c481ec6b5bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":418750,"character_end":419169,"quote":"\n938[Annex-B \r\n \r\nHeader Information \r\nNTN/FTN of Importer Approval No.  \r\n(1) (2) \r\n                                           \r\n938 Inserted by the Finance Act, 2014 \r\nSales Tax Act, 1990 \r\n \r\n 179   \r\n \r\nDetails of Input goods (to be filled by the \r\nauthorized officer of the Regulatory \r\nAuthority) \r\nGoods imported \r\n(Collectorate of import) \r\nHS Code \r\nDescripti\r\non \r\nSpecs \r\nCustom \r\nDuty rate \r\n(applicabl\r\ne) ","quote_sha256":"2aed498a41d71c642ef52424df9ead306e630909fc90e359a0729171f85ace3e","reader_fragment":"p-418026-419781-984b9c481ec6b5bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-418026-419781-984b9c481ec6b5bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a6d397bdacc5865e06f9","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":419905,"character_end":419922,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-419781-421574-f2ea26fb488da049","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-419781-421574-f2ea26fb488da049","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":419735,"character_end":420152,"quote":"h Pakistan Customs Computerized System, the \r\nabove information shall be furnished on line against a specific user I.D. and \r\npassword obtained under section 155D of the Customs Act, 1969. \r\n \r\n939[Table-4 \r\n \r\nThe goods specified in column (2) of the Annexure below falling under the PCT \r\ncodes specified in column (3) of the said Annexure, when supplied within the limits \r\nof the Border Sustenance Markets, establ","quote_sha256":"a02e08c54e9f93d07a646075930d641ef23d89956d2ef1abb3d0d0981ec3e6db","reader_fragment":"p-418026-419781-984b9c481ec6b5bb","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-418026-419781-984b9c481ec6b5bb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-eadf531e84890a568cee","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":421097,"character_end":421114,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-419781-421574-f2ea26fb488da049","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-419781-421574-f2ea26fb488da049","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":420927,"character_end":421344,"quote":"sentation of consumption certificate issued by the \r\nCommissioner Inland Revenue having jurisdiction; \r\n                                           \r\n939 Table-4 added by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 180   \r\n \r\n(iv) The said exemption shall only be available to a person upon \r\nfurnishing proof of having a functional business premises located \r\nwithin limits of the Border Sustenance Markets; and  \r","quote_sha256":"00228bad49f4dbafa9ec5732a1af8d043a480f4f78476806304af5faa6383d3c","reader_fragment":"p-419781-421574-f2ea26fb488da049","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-419781-421574-f2ea26fb488da049","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bc632b7f22e4f50356f7","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":421118,"character_end":421137,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-419781-421574-f2ea26fb488da049","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-419781-421574-f2ea26fb488da049","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":420948,"character_end":421367,"quote":"ion certificate issued by the \r\nCommissioner Inland Revenue having jurisdiction; \r\n                                           \r\n939 Table-4 added by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 180   \r\n \r\n(iv) The said exemption shall only be available to a person upon \r\nfurnishing proof of having a functional business premises located \r\nwithin limits of the Border Sustenance Markets; and  \r\n(v) Breach of any of t","quote_sha256":"f29b6a158eb37c1064e494adc50c5497302489306265dbb50ae1ebb1c8afac13","reader_fragment":"p-419781-421574-f2ea26fb488da049","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-419781-421574-f2ea26fb488da049","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-546be4966eb4482e807d","source":"pk-code-9214c4c9c1cfd408","title":"No Description Heading Nos of the First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":421576,"character_end":421655,"quote":"No Description Heading Nos of the \r\nFirst Schedule to \r\nthe Customs Act, \r\n1969","quote_sha256":"9278569d97b00780fef979666276fc9945b932fc4b6e5c1e23a87512f17867ae","reader_fragment":"p-421574-423355-ff329151e1f625a6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-421574-423355-ff329151e1f625a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":421406,"character_end":421885,"quote":"tract relevant \r\nlegal provisions of this Act, besides recovery of the amount of sales \r\ntax alongwith default surcharge and penalties involved.  \r\n \r\n \r\n \r\nAnnexure \r\nS.No Description Heading Nos of the \r\nFirst Schedule to \r\nthe Customs Act, \r\n1969 (IV of 1969) \r\n(1) (2) (3) \r\n1 Seed (Potatoes) 0701.1000 \r\n2 Tomatoes, fresh or chilled 0702.0000 \r\n3 Onions and shallots 0703.1000 \r\n4 Garlic 0703.2000 \r\n5 Cauliflowers cabbage  0704.9000 \r\n6 Carrots and turnips 0706.1000 \r\n7 Cu","quote_sha256":"fe7e36d870833e7b74747057f445201ef12bd9feb3b7eebdb380663562209d70","reader_fragment":"p-419781-421574-f2ea26fb488da049","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-419781-421574-f2ea26fb488da049","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-888e101657a51516226f","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":422571,"character_end":422590,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-421574-423355-ff329151e1f625a6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-421574-423355-ff329151e1f625a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":422401,"character_end":422820,"quote":"00 \r\n17 Bambara – vigna subteranea or \r\nvaahdzeia subterrea \r\n0713.3400 \r\n18 Beans vigna unguiculata  0713.3500 \r\n19 Other 0713.3990 \r\n20 Lentils (Dry/Whole) 0713.4010 \r\nSales Tax Act, 1990 \r\n \r\n 181   \r\n \r\n21 Broad beans (Vicia faba var. major) and \r\nhorse beans (Vicia faba var. equina, \r\nVicia faba var. minor) \r\n0713.5000 \r\n22 Pigeon peas (cajanus cajan)  0713.6000 \r\n23 Vanilla (Neither crushed nor ground) 0905.10","quote_sha256":"bf0a286d85db8af3f2c987d3bc8cc05370d39e27a263e43d62b217cb87256da5","reader_fragment":"p-421574-423355-ff329151e1f625a6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-421574-423355-ff329151e1f625a6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-10ff8e7d5705e187a4a7","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":424147,"character_end":424166,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-423355-425127-b7fb0cebb12e37bf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-423355-425127-b7fb0cebb12e37bf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":423977,"character_end":424396,"quote":"nt, by weight, not \r\nexceeding 1 % (milk and cream) \r\n0401.1000 \r\n48 Of a fat content, by weight, exceeding 1 \r\n% but  not exceeding 6 % (milk and \r\ncream) \r\n0401.2000 \r\nSales Tax Act, 1990 \r\n \r\n 182   \r\n \r\n49 Of a fat content, by weight, exceeding 6 \r\n% but not exceeding 10% (Milk and \r\nCream) \r\n0401.4000 \r\n50 Of a fat content, by weight, exceeding \r\n10 % (Milk and Cream) \r\n0401.5000 \r\n51 Leeks and other alliaceous","quote_sha256":"8903386586f39a4170c03f817cca8868d81058a0ebffb7f31ffbe252655e6120","reader_fragment":"p-423355-425127-b7fb0cebb12e37bf","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-423355-425127-b7fb0cebb12e37bf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-14ed8ba82b8e72cbbd49","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":425385,"character_end":425404,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-425127-426920-b1b6b7640714a05c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-425127-426920-b1b6b7640714a05c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":425215,"character_end":425634,"quote":"ya bean oil. \r\n2304.0000 \r\n73 Other (animal feed) 2309.9000 \r\n74 For Sewing (Thread) 5204.2010 \r\n75 For embroidery (Thread) 5204.2020 \r\n76 Spades and shovels 8201.1000 \r\nSales Tax Act, 1990 \r\n \r\n 183   \r\n \r\n77 Tools for masons, watchmakers, miners \r\nand hand tools nes \r\n8205.5900 \r\n78 For kitchen appliances or for machines \r\nused by the food industry \r\n8208.3000 \r\n79 Other kitchen appliances 8208.9090 \r\n80 Yogurt 94","quote_sha256":"f346247de2c82d881c1dbd460e3e41a552e6f4011ffd5b43399282ed1df8726a","reader_fragment":"p-425127-426920-b1b6b7640714a05c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-425127-426920-b1b6b7640714a05c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-541fa136c070e2518142","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":426747,"character_end":426764,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-425127-426920-b1b6b7640714a05c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-425127-426920-b1b6b7640714a05c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":426577,"character_end":426994,"quote":"4 Preparations put up for retail sale 3402.2000 \r\n105 Other (washing preparations) 3402.2000 \r\n                                           \r\n940 Expression substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 184   \r\n \r\n106 Tableware and kitchenware of porcelain \r\nor china \r\n6911.1090 \r\n107 Household articles nes & toilet articles \r\nof porcelain or china \r\n6911.9000 \r\n108 Glassware for table or kitchen pur","quote_sha256":"1bba1c53bd76ae6380d9ef1c0d639fcd97f3d5757796d786096f0ff2709f7903","reader_fragment":"p-425127-426920-b1b6b7640714a05c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-425127-426920-b1b6b7640714a05c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-afe6ffca295f0184a1f7","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":426768,"character_end":426787,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-425127-426920-b1b6b7640714a05c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-425127-426920-b1b6b7640714a05c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":426598,"character_end":427017,"quote":" for retail sale 3402.2000 \r\n105 Other (washing preparations) 3402.2000 \r\n                                           \r\n940 Expression substituted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 184   \r\n \r\n106 Tableware and kitchenware of porcelain \r\nor china \r\n6911.1090 \r\n107 Household articles nes & toilet articles \r\nof porcelain or china \r\n6911.9000 \r\n108 Glassware for table or kitchen purposes \r\n(excl. glass ha","quote_sha256":"94c19139cdce57b3f8765bc4196a329f2d6938b7e3e1d864de86b4acbae0cb7b","reader_fragment":"p-425127-426920-b1b6b7640714a05c","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-425127-426920-b1b6b7640714a05c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-04f82c05447bd6e81a8e","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":427452,"character_end":427471,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":427282,"character_end":427701,"quote":"ycles), not motorised  \r\n8712.0000 \r\n113 Vacuum flasks 9617.0010 \r\n114 Vacuum flasks/vacuum vessels \r\ncomplete w/cases; parts o/t glass inners \r\n(others) \r\n9617.0020.] \r\nSales Tax Act, 1990 \r\n \r\n 185   \r\n \r\nThe \r\n SEVENTH SCHEDULE \r\n941[***] \r\n \r\n942[The \r\nEIGHTH SCHEDULE \r\n[See clause (aa) of sub-section (2) of section 3] \r\n \r\nTable-1 \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Cus","quote_sha256":"11efe006cbec866ba3ec7c65bd97fc124c3c1217009866cd19d17dd3f45aacff","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a12607897f10593c5ca4","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":427672,"character_end":427717,"quote":"First \r\nSchedule to \r\nthe Customs \r\nAct, 1969","quote_sha256":"0466c815dfb9e4a56ded4e03e48a6bcc2bb842a29481e488aac470b18b7779a3","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":427502,"character_end":427947,"quote":"H SCHEDULE \r\n941[***] \r\n \r\n942[The \r\nEIGHTH SCHEDULE \r\n[See clause (aa) of sub-section (2) of section 3] \r\n \r\nTable-1 \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n943[1. ***]    \r\n944[2. ***]    \r\n945[3. ***]    \r\n946[4. ***] omitted    \r\n[5. ***]    \r\n6. ***] omitted    \r\n7. ***] omitted    \r\n8. ***] omitted    \r\n9","quote_sha256":"74c9479dc15bb5f26c866e9bf84cefb259278bf842142415a486c98e709180a4","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-149896b7f2be8c30e908","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":428172,"character_end":428189,"quote":"Finance Act, 1997","quote_sha256":"2acd5b9a92f0a5118b09d9fbd784ac688f137cf80d29ebe7254c50b54aaad53b","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":428002,"character_end":428419,"quote":"ted    \r\n12. ***] omitted    \r\n947[13\r\n. \r\n***] omitted    \r\n [14. ***] omitted    \r\n                                           \r\n941 The seventh schedule omitted by the Finance Act, 1997 \r\n942 The eighth schedule inserted by the Finance Act, 2014 \r\n943 Serial numbers 1 and 5 omitted by Finance Act, 2021. \r\n944 Serial number 2 omitted by Finance Act, 2020. \r\n945 S. No. 3 and entries relating thereto omitted by Fin","quote_sha256":"7a60e3fa6fcb6ed70766d67a957b2b19bf0df7c679e53acf7d3a3fb608b22de4","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-481b6aacf7afe945ee2d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":428232,"character_end":428249,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":428062,"character_end":428479,"quote":"\n [14. ***] omitted    \r\n                                           \r\n941 The seventh schedule omitted by the Finance Act, 1997 \r\n942 The eighth schedule inserted by the Finance Act, 2014 \r\n943 Serial numbers 1 and 5 omitted by Finance Act, 2021. \r\n944 Serial number 2 omitted by Finance Act, 2020. \r\n945 S. No. 3 and entries relating thereto omitted by Finance Act, 2015 \r\n946 Serial number(s) 4 and 6 to 12 omitted ","quote_sha256":"c4b5e6f3ae82082165da902bc36b5feff5e251a1673e3e06d901d739cce2e844","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8b1c9b2efab40e2588a7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":428290,"character_end":428307,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":428120,"character_end":428537,"quote":"          \r\n941 The seventh schedule omitted by the Finance Act, 1997 \r\n942 The eighth schedule inserted by the Finance Act, 2014 \r\n943 Serial numbers 1 and 5 omitted by Finance Act, 2021. \r\n944 Serial number 2 omitted by Finance Act, 2020. \r\n945 S. No. 3 and entries relating thereto omitted by Finance Act, 2015 \r\n946 Serial number(s) 4 and 6 to 12 omitted by Finance (Supplementary) Act, 2022. \r\n947 Serial number(","quote_sha256":"101931309bc3bd31e9feed0f5263e3b8bf77d40642040cfe481cf9ba3a9d514a","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b5d94475d2edd08062ef","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":428342,"character_end":428359,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":428172,"character_end":428589,"quote":"Finance Act, 1997 \r\n942 The eighth schedule inserted by the Finance Act, 2014 \r\n943 Serial numbers 1 and 5 omitted by Finance Act, 2021. \r\n944 Serial number 2 omitted by Finance Act, 2020. \r\n945 S. No. 3 and entries relating thereto omitted by Finance Act, 2015 \r\n946 Serial number(s) 4 and 6 to 12 omitted by Finance (Supplementary) Act, 2022. \r\n947 Serial number(s) 13 to 17, 20, 26 to 30 and 34 omitted by Finance ","quote_sha256":"a172d475b4793f83f6b5faa9d3677686d11ba6db856e17516c5a15a600109fba","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-65c5077d98d45026b1d0","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":428416,"character_end":428433,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":428246,"character_end":428663,"quote":"014 \r\n943 Serial numbers 1 and 5 omitted by Finance Act, 2021. \r\n944 Serial number 2 omitted by Finance Act, 2020. \r\n945 S. No. 3 and entries relating thereto omitted by Finance Act, 2015 \r\n946 Serial number(s) 4 and 6 to 12 omitted by Finance (Supplementary) Act, 2022. \r\n947 Serial number(s) 13 to 17, 20, 26 to 30 and 34 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 186   \r\n \r\nS. \r\nNo.","quote_sha256":"3c85b4f161bc7b693580aabb0a1346cf7272a2716d060dbd501caede0f3d632a","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-34c216b4b07b3ccb7bea","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":428618,"character_end":428637,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":428448,"character_end":428867,"quote":"umber(s) 4 and 6 to 12 omitted by Finance (Supplementary) Act, 2022. \r\n947 Serial number(s) 13 to 17, 20, 26 to 30 and 34 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 186   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n15. ***] omitted    \r\n16. ***] omitted    \r\n","quote_sha256":"d75a3a9e9fdb835e58807ad382007406a39ec168b563e3f71d8e2c82633deb45","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9b730ca2cfca6bdc1ca9","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":428702,"character_end":428747,"quote":"First \r\nSchedule to \r\nthe Customs \r\nAct, 1969","quote_sha256":"0466c815dfb9e4a56ded4e03e48a6bcc2bb842a29481e488aac470b18b7779a3","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":428532,"character_end":428977,"quote":"mber(s) 13 to 17, 20, 26 to 30 and 34 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 186   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n15. ***] omitted    \r\n16. ***] omitted    \r\n17. ***] omitted    \r\n948[18\r\n. \r\n***]    \r\n949[19\r\n. \r\n***]    \r\n20. ***] omitted    \r\n950[21\r\n. \r\n***]    \r\n","quote_sha256":"02e9344251cde9953a2024041c912e6d50e42b32d0ce10ca5b345b5a0daacf11","reader_fragment":"p-426920-428710-e0b6dccdae7743a3","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-426920-428710-e0b6dccdae7743a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3e6380511643367f701c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429444,"character_end":429461,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429274,"character_end":429691,"quote":" [..........]] omitted    \r\n34. ***] omitted    \r\n    \r\n                                           \r\n948 Serial number 18 and entries relating thereto is omitted through Finance Act, 2019. \r\n949 Serial number 19 omitted by Finance Act, 2021. \r\n950 Serial number 21 and entries relating thereto is omitted through Finance Act, 2019. \r\n951 Serial number 22 omitted by Finance Act, 2021. \r\n952 Serial number 25 omitted b","quote_sha256":"7de53ff94333e511eead2c83d7d32f520b7e28fee076c653e6edc43998b672f3","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-62ddbc1ed1101ab1f8d2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429497,"character_end":429514,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429327,"character_end":429744,"quote":" \r\n                                           \r\n948 Serial number 18 and entries relating thereto is omitted through Finance Act, 2019. \r\n949 Serial number 19 omitted by Finance Act, 2021. \r\n950 Serial number 21 and entries relating thereto is omitted through Finance Act, 2019. \r\n951 Serial number 22 omitted by Finance Act, 2021. \r\n952 Serial number 25 omitted by Finance Act, 2022. \r\n953 Serial number 31 omitted t","quote_sha256":"5e82ed26f37fa5db68d4c8347aa7e61d8f229812f879b9b8de244f68e4fc03a3","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b73dc6c21d376c6387ae","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429587,"character_end":429604,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429417,"character_end":429834,"quote":"thereto is omitted through Finance Act, 2019. \r\n949 Serial number 19 omitted by Finance Act, 2021. \r\n950 Serial number 21 and entries relating thereto is omitted through Finance Act, 2019. \r\n951 Serial number 22 omitted by Finance Act, 2021. \r\n952 Serial number 25 omitted by Finance Act, 2022. \r\n953 Serial number 31 omitted through Finance Act, 2016. \r\n954 Serial number 32 and entries relating thereto is omitted t","quote_sha256":"fc41bc540933d9656d2e804d1238b6df72d02f011df4dae8806193b32e42b709","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3ba80b2b39446960ae64","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429640,"character_end":429657,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429470,"character_end":429887,"quote":"erial number 19 omitted by Finance Act, 2021. \r\n950 Serial number 21 and entries relating thereto is omitted through Finance Act, 2019. \r\n951 Serial number 22 omitted by Finance Act, 2021. \r\n952 Serial number 25 omitted by Finance Act, 2022. \r\n953 Serial number 31 omitted through Finance Act, 2016. \r\n954 Serial number 32 and entries relating thereto is omitted through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n","quote_sha256":"c69393674d44a10b1ab5456b1ca199ceceb0de861b181c98eee983c89e239be5","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-de140cea0536aace3d62","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429693,"character_end":429710,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429523,"character_end":429940,"quote":"erial number 21 and entries relating thereto is omitted through Finance Act, 2019. \r\n951 Serial number 22 omitted by Finance Act, 2021. \r\n952 Serial number 25 omitted by Finance Act, 2022. \r\n953 Serial number 31 omitted through Finance Act, 2016. \r\n954 Serial number 32 and entries relating thereto is omitted through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 187   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of ","quote_sha256":"6982fe64ee1cb1c2c2c530e9444d24c9babd8c23c6178bad6765bfb9e0ae7a98","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9d09e17c6d5166f5f318","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429751,"character_end":429768,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429581,"character_end":429998,"quote":"rough Finance Act, 2019. \r\n951 Serial number 22 omitted by Finance Act, 2021. \r\n952 Serial number 25 omitted by Finance Act, 2022. \r\n953 Serial number 31 omitted through Finance Act, 2016. \r\n954 Serial number 32 and entries relating thereto is omitted through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 187   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV ","quote_sha256":"bed3bb36a1fb59c043b0588755a952f8b06855acbe39d402367cd48fbe8b3b9f","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e8f90e8f8065585cdd2d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429841,"character_end":429858,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429671,"character_end":430088,"quote":" number 25 omitted by Finance Act, 2022. \r\n953 Serial number 31 omitted through Finance Act, 2016. \r\n954 Serial number 32 and entries relating thereto is omitted through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 187   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n955[3\r\n5 to \r\n42]. \r\n","quote_sha256":"0eab0b63c3dbc81b221999465aae448070f29cca9d66c5554539aae0a6b091de","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-27bfb23ad084baa6846e","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429862,"character_end":429881,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429692,"character_end":430111,"quote":" Finance Act, 2022. \r\n953 Serial number 31 omitted through Finance Act, 2016. \r\n954 Serial number 32 and entries relating thereto is omitted through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 187   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n955[3\r\n5 to \r\n42]. \r\n[..........]] omitted  ","quote_sha256":"58386eeb7d3aec08c0620b6e55e7fa9687ace0932fb8e6dd430d6b89aeacf0e8","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dbf21a14c055974667d1","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429946,"character_end":429991,"quote":"First \r\nSchedule to \r\nthe Customs \r\nAct, 1969","quote_sha256":"0466c815dfb9e4a56ded4e03e48a6bcc2bb842a29481e488aac470b18b7779a3","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":429776,"character_end":430221,"quote":"Serial number 32 and entries relating thereto is omitted through Finance Act, 2019. \r\nSales Tax Act, 1990 \r\n \r\n 187   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n955[3\r\n5 to \r\n42]. \r\n[..........]] omitted    \r\n43. Natural gas  Respective \r\nheading \r\n956[5%] If supplied to \r\nfertilizer plants for \r\nuse as feed stock","quote_sha256":"3ad04afa8a0e6e46d3e3dfe1862d74e5d8ecabe6ebec19fee951d8180c7ca463","reader_fragment":"p-428710-430505-be216b73cf321eb9","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-428710-430505-be216b73cf321eb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e333c4f020b6f1026990","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":430712,"character_end":430729,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":430542,"character_end":430959,"quote":"Nil \r\n960[4\r\n8 & \r\n49 \r\n[..........]] omitted    \r\n961[5\r\n0. \r\n***]    \r\n[51. ***]    \r\n                                           \r\n955 S.No(s) 33 & 35 to 42 omitted by Finance Act, 2018. \r\n956 For the figure “10” the figure “5” substituted through Finance Act, 2018. \r\n957 Serial number(s) 45 and 46 omitted by Finance (Supplementary) Act, 2022 \r\n958 Expression substituted by Finance Act, 2022. \r\n959 Expression su","quote_sha256":"f54ba6383625403a09666533aad96c932df100dc06522856c1a1b006d30917c1","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1998d04fd890e919f00e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":430792,"character_end":430809,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":430622,"character_end":431039,"quote":"*]    \r\n                                           \r\n955 S.No(s) 33 & 35 to 42 omitted by Finance Act, 2018. \r\n956 For the figure “10” the figure “5” substituted through Finance Act, 2018. \r\n957 Serial number(s) 45 and 46 omitted by Finance (Supplementary) Act, 2022 \r\n958 Expression substituted by Finance Act, 2022. \r\n959 Expression substituted by Finance (Supplementary) Act, 2023. \r\n960 S.No(s) 48 & 49 omitted by","quote_sha256":"aae7414865e9db511ffa32f27f27b4a8b217d95a6f1a4edb2c9d490e4d59d743","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-67721a5ca31bec5e7089","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":430921,"character_end":430938,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":430751,"character_end":431168,"quote":" “10” the figure “5” substituted through Finance Act, 2018. \r\n957 Serial number(s) 45 and 46 omitted by Finance (Supplementary) Act, 2022 \r\n958 Expression substituted by Finance Act, 2022. \r\n959 Expression substituted by Finance (Supplementary) Act, 2023. \r\n960 S.No(s) 48 & 49 omitted by Finance Act, 2018. \r\n961 S.No(s) 50 to 51 omitted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 188   \r\n \r\nS. \r\nNo. \r\nDescri","quote_sha256":"5fac74d29eda9bc7457b1479137ff91ed0c690264ae18c424d3014d217581492","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1f3960753defd3fb56ec","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":431040,"character_end":431057,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":430870,"character_end":431287,"quote":"mentary) Act, 2022 \r\n958 Expression substituted by Finance Act, 2022. \r\n959 Expression substituted by Finance (Supplementary) Act, 2023. \r\n960 S.No(s) 48 & 49 omitted by Finance Act, 2018. \r\n961 S.No(s) 50 to 51 omitted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 188   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCo","quote_sha256":"ef3fbd3c3a328bd3cbc438508d2854b5357026efb7b14dab70eef55226191c63","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-46e288942e2d7c0d856a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":431093,"character_end":431110,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":430923,"character_end":431340,"quote":"nance Act, 2022. \r\n959 Expression substituted by Finance (Supplementary) Act, 2023. \r\n960 S.No(s) 48 & 49 omitted by Finance Act, 2018. \r\n961 S.No(s) 50 to 51 omitted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 188   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n962[5\r\n2. \r\n***]    \r","quote_sha256":"0dfd4502bac5d6208265c92af3e6b037d47cf5b598359fdc816283e378c79abb","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6c198c9288f6e8eb28cf","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":431114,"character_end":431133,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":430944,"character_end":431363,"quote":"9 Expression substituted by Finance (Supplementary) Act, 2023. \r\n960 S.No(s) 48 & 49 omitted by Finance Act, 2018. \r\n961 S.No(s) 50 to 51 omitted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 188   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n962[5\r\n2. \r\n***]    \r\n53. *** 963[Omitted]  ","quote_sha256":"e285a46da2924b96422962cb0e13f45dc5ed102d15e7d79d393d3c0194c3bf8c","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8cb8b8eaf1ec2ae751e0","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":431198,"character_end":431243,"quote":"First \r\nSchedule to \r\nthe Customs \r\nAct, 1969","quote_sha256":"0466c815dfb9e4a56ded4e03e48a6bcc2bb842a29481e488aac470b18b7779a3","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":431028,"character_end":431473,"quote":" omitted by Finance Act, 2018. \r\n961 S.No(s) 50 to 51 omitted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 188   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n962[5\r\n2. \r\n***]    \r\n53. *** 963[Omitted]    \r\n96454\r\n. \r\n***] omitted    \r\n55. ***] omitted    \r\n56. Potassium Chlorate \r\n(KCLO3) \r\nRespective \r\nheading","quote_sha256":"9f46d6bfaff0a257d320aabab37bbcb2cd607c5833b56765413f9975f29cb745","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-76abe41c1f9cb41bfff3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":432143,"character_end":432160,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":431973,"character_end":432390,"quote":"   \r\n61. ***] omitted    \r\n62. ***] omitted    \r\n63. ***] omitted    \r\n64. ***] omitted    \r\n                                           \r\n962 Serial number 52 omitted by Finance Act, 2022. \r\n963 Serial number 53 omitted by Finance Act, 2025. \r\n964 Serial number(s) 54, 55, 59 and 61 to 64 omitted by Finance (Supplementary) Act, 2022 \r\n965 Expression substituted by Finance (Supplementary) Act, 2023. \r\n966 The figure","quote_sha256":"fc1b030f1fa9dd42d7821d6b30bfb9d430747e04d6a0d79439658d51bb3546ed","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2e1230f042781bc825cc","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":432196,"character_end":432213,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":432026,"character_end":432443,"quote":"***] omitted    \r\n64. ***] omitted    \r\n                                           \r\n962 Serial number 52 omitted by Finance Act, 2022. \r\n963 Serial number 53 omitted by Finance Act, 2025. \r\n964 Serial number(s) 54, 55, 59 and 61 to 64 omitted by Finance (Supplementary) Act, 2022 \r\n965 Expression substituted by Finance (Supplementary) Act, 2023. \r\n966 The figure substituted by Finance Act, 2022. \r\n967 The figure s","quote_sha256":"91cb56aad4abbf4f20383f96a35cc0b75c02e065f345cf984c20f625dbfcdd76","reader_fragment":"p-430505-432217-c392b92007f4c467","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-430505-432217-c392b92007f4c467","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cd4c8e8d936c6e651ab7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":432406,"character_end":432423,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":432236,"character_end":432653,"quote":") 54, 55, 59 and 61 to 64 omitted by Finance (Supplementary) Act, 2022 \r\n965 Expression substituted by Finance (Supplementary) Act, 2023. \r\n966 The figure substituted by Finance Act, 2022. \r\n967 The figure substituted by Finance Act, 2022. \r\n968 S.No. 58 omitted by Finance Act, 2024. \r\n969 Serial number 60 “Fat filled Milk” omitted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 189   \r\n \r\nS. \r\nNo. \r\nDescription","quote_sha256":"6c04ef4ae7cc7438ddb53380c42fd48f6b5e1bfea0a38364fa1334f08a1e1e5e","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-21117394e9a005b7985c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":432457,"character_end":432474,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":432287,"character_end":432704,"quote":"ementary) Act, 2022 \r\n965 Expression substituted by Finance (Supplementary) Act, 2023. \r\n966 The figure substituted by Finance Act, 2022. \r\n967 The figure substituted by Finance Act, 2022. \r\n968 S.No. 58 omitted by Finance Act, 2024. \r\n969 Serial number 60 “Fat filled Milk” omitted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 189   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe ","quote_sha256":"de6ff6845fef10773a3ba89372d36eb2372c839fd226cf8a23d1d8dae978043b","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6789455133c1fa55930c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":432502,"character_end":432519,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":432332,"character_end":432749,"quote":"ted by Finance (Supplementary) Act, 2023. \r\n966 The figure substituted by Finance Act, 2022. \r\n967 The figure substituted by Finance Act, 2022. \r\n968 S.No. 58 omitted by Finance Act, 2024. \r\n969 Serial number 60 “Fat filled Milk” omitted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 189   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of ","quote_sha256":"fb0478a123e5d8cd7a6d0aea1ccc2ad89fc24f68e3dfb5bb3d9f38309bf241bd","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-43df9db0f2dec71f388d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":432573,"character_end":432590,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":432403,"character_end":432820,"quote":"by Finance Act, 2022. \r\n967 The figure substituted by Finance Act, 2022. \r\n968 S.No. 58 omitted by Finance Act, 2024. \r\n969 Serial number 60 “Fat filled Milk” omitted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 189   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n970[6\r\n5. \r\n***]    \r","quote_sha256":"096ff94e5da4bf2e98f44d20708a9483c72ee902daa1377b7a7eeb558dded095","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6dcb981e220640da1f91","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":432594,"character_end":432613,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":432424,"character_end":432843,"quote":" \r\n967 The figure substituted by Finance Act, 2022. \r\n968 S.No. 58 omitted by Finance Act, 2024. \r\n969 Serial number 60 “Fat filled Milk” omitted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 189   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n970[6\r\n5. \r\n***]    \r\n97166\r\n. \r\n***]    \r\n ","quote_sha256":"d5fa475d6014007b7a793a5f6e3125a0a9a10e929e96d7ad4e7782a684001c8a","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ab66568aaa272eb6cff8","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":432678,"character_end":432723,"quote":"First \r\nSchedule to \r\nthe Customs \r\nAct, 1969","quote_sha256":"0466c815dfb9e4a56ded4e03e48a6bcc2bb842a29481e488aac470b18b7779a3","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":432508,"character_end":432953,"quote":"e Act, 2024. \r\n969 Serial number 60 “Fat filled Milk” omitted by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 189   \r\n \r\nS. \r\nNo. \r\nDescription Heading \r\nNos. of the \r\nFirst \r\nSchedule to \r\nthe Customs \r\nAct, 1969 \r\n(IV of 1969) \r\nRate of \r\nSales \r\nTax \r\nCondition \r\n(1) (2) (3) (4) (5) \r\n970[6\r\n5. \r\n***]    \r\n97166\r\n. \r\n***]    \r\n \r\n972[6\r\n6A \r\n***] omitted    \r\n66B ***] omitted    \r\n67. ***]    \r\n68. ***] omitted    \r\n69. ***] omitted    ","quote_sha256":"b0c50d46e7071a27a2f781eb459a2b824d0438bca4f1f6fd67aac403ab17c5cc","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-79254a8a24cb16aee13b","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":433513,"character_end":433530,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":433343,"character_end":433760,"quote":"nufactured or \r\nassembled electric \r\nRespective \r\nheading \r\n1% If supplied locally \r\n                                           \r\n970 Serial numbers 65 and 67 omitted by Finance Act, 2021. \r\n971 S.No. 58 omitted by Finance Act, 2024. \r\n972 Serial number(s) 66A, 66B and 68, 69 omitted by Finance (Supplementary) Act, 2022 \r\n973 Serial number 70 substituted by Finance (Supplementary) Act, 2022 \r\n974 New serial number","quote_sha256":"18dedf6108e2eb99ade2cca86a2ea7c4c44ab4f4783a94d42a4aabbcbdfff858","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fa5acd1fdf8f7453bf2e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":433558,"character_end":433575,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":433388,"character_end":433805,"quote":"ve \r\nheading \r\n1% If supplied locally \r\n                                           \r\n970 Serial numbers 65 and 67 omitted by Finance Act, 2021. \r\n971 S.No. 58 omitted by Finance Act, 2024. \r\n972 Serial number(s) 66A, 66B and 68, 69 omitted by Finance (Supplementary) Act, 2022 \r\n973 Serial number 70 substituted by Finance (Supplementary) Act, 2022 \r\n974 New serial numbers 71 to 74 inserted by Finance Act, 2021. \r\nS","quote_sha256":"87f843eb661951144c3de5396957bb9f4c9ccb836fc0d97432bf9d183b719528","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e7c3e16e44bdd96fd845","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":433783,"character_end":433800,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":433613,"character_end":434030,"quote":"68, 69 omitted by Finance (Supplementary) Act, 2022 \r\n973 Serial number 70 substituted by Finance (Supplementary) Act, 2022 \r\n974 New serial numbers 71 to 74 inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 190   \r\n \r\nvehicles (4 wheelers) \r\ntill 30th June, 2026: \r\n(i) Small cars/ \r\nSUVs with 50 Kwh \r\nbattery or below; and  \r\n(ii) Light \r\ncommercial vehicles \r\n(LCVs) with 150 kwh \r\nbattery or below \r\n72.","quote_sha256":"e279a6d0e5ec2e6f9afcbd3570ca2032df20dd86f3c6c0885a4666e4c085e0ac","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-baf752615e86f7088abb","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":433804,"character_end":433823,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":433634,"character_end":434053,"quote":"ance (Supplementary) Act, 2022 \r\n973 Serial number 70 substituted by Finance (Supplementary) Act, 2022 \r\n974 New serial numbers 71 to 74 inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 190   \r\n \r\nvehicles (4 wheelers) \r\ntill 30th June, 2026: \r\n(i) Small cars/ \r\nSUVs with 50 Kwh \r\nbattery or below; and  \r\n(ii) Light \r\ncommercial vehicles \r\n(LCVs) with 150 kwh \r\nbattery or below \r\n72. *** 975[Omitted]    \r\n","quote_sha256":"f1e24323f913bfeae9a8150ba7de6b50e2e95ff739e6f8460c7ee1e41a3ef9bb","reader_fragment":"p-432217-434008-de40c5dd03bec39b","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-432217-434008-de40c5dd03bec39b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a2f2c3369b8aecef76a9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":434969,"character_end":434986,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-434008-435801-1518064e4c743f17","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-434008-435801-1518064e4c743f17","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":434799,"character_end":435216,"quote":" \r\n79. Electric vehicle in \r\nCBU condition of 50 \r\nkwh battery or below \r\n8703.8090 12.5%  \r\n                                           \r\n975 Serial number 72 omitted by Finance Act, 2025. \r\n976 Serial number 73 substituted by Finance (Supplementary) Act, 2022 \r\n977 Expression inserted by Finance Act, 2024. \r\n978 Serial number 75 omitted by Finance Act, 2022. \r\n979 Serial number 76 omitted by Finance (Supplementar","quote_sha256":"4a91cb1d29d5c3ff2d26acdcb300899b6670aa3e5375ea2efb982f9abde65fec","reader_fragment":"p-434008-435801-1518064e4c743f17","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-434008-435801-1518064e4c743f17","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1533294b3cba8587ec35","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":435089,"character_end":435106,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-434008-435801-1518064e4c743f17","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-434008-435801-1518064e4c743f17","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":434919,"character_end":435336,"quote":"                \r\n975 Serial number 72 omitted by Finance Act, 2025. \r\n976 Serial number 73 substituted by Finance (Supplementary) Act, 2022 \r\n977 Expression inserted by Finance Act, 2024. \r\n978 Serial number 75 omitted by Finance Act, 2022. \r\n979 Serial number 76 omitted by Finance (Supplementary) Act, 2022 \r\n980 Serial number 77 substituted by Finance Act, 2024. \r\n981 New serial number(s) 78 to 82 added by Finan","quote_sha256":"11e4a67786c311745e44d2b9c24a8654cf2f3fac068021d599807c01beddaed0","reader_fragment":"p-434008-435801-1518064e4c743f17","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-434008-435801-1518064e4c743f17","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-22aec699962302165e25","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":435142,"character_end":435159,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-434008-435801-1518064e4c743f17","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-434008-435801-1518064e4c743f17","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":434972,"character_end":435389,"quote":"ance Act, 2025. \r\n976 Serial number 73 substituted by Finance (Supplementary) Act, 2022 \r\n977 Expression inserted by Finance Act, 2024. \r\n978 Serial number 75 omitted by Finance Act, 2022. \r\n979 Serial number 76 omitted by Finance (Supplementary) Act, 2022 \r\n980 Serial number 77 substituted by Finance Act, 2024. \r\n981 New serial number(s) 78 to 82 added by Finance Act, 2022 \r\nSales Tax Act, 1990 \r\n \r\n 191   \r\n \r\n8","quote_sha256":"2ec9bf151b605a64f3c5b51c07bd011f2665f20b7c21bed776b17de41a84397e","reader_fragment":"p-434008-435801-1518064e4c743f17","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-434008-435801-1518064e4c743f17","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-75f74ef53bc77937f638","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":435267,"character_end":435284,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-434008-435801-1518064e4c743f17","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-434008-435801-1518064e4c743f17","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":435097,"character_end":435514,"quote":"Act, 2024. \r\n978 Serial number 75 omitted by Finance Act, 2022. \r\n979 Serial number 76 omitted by Finance (Supplementary) Act, 2022 \r\n980 Serial number 77 substituted by Finance Act, 2024. \r\n981 New serial number(s) 78 to 82 added by Finance Act, 2022 \r\nSales Tax Act, 1990 \r\n \r\n 191   \r\n \r\n80. EV transport buses of \r\n25 seats  or more in \r\nCBU condition \r\nRespective \r\nheading \r\n1%  \r\n982[8\r\n1. \r\nSubstances registe","quote_sha256":"9ec57e06f0c93dd07133a05d423c3246074e7411be92c022bbb2732af2685f31","reader_fragment":"p-434008-435801-1518064e4c743f17","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-434008-435801-1518064e4c743f17","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a1c9c0ff45143a3e109d","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":435331,"character_end":435348,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-434008-435801-1518064e4c743f17","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-434008-435801-1518064e4c743f17","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":435161,"character_end":435578,"quote":"\r\n979 Serial number 76 omitted by Finance (Supplementary) Act, 2022 \r\n980 Serial number 77 substituted by Finance Act, 2024. \r\n981 New serial number(s) 78 to 82 added by Finance Act, 2022 \r\nSales Tax Act, 1990 \r\n \r\n 191   \r\n \r\n80. EV transport buses of \r\n25 seats  or more in \r\nCBU condition \r\nRespective \r\nheading \r\n1%  \r\n982[8\r\n1. \r\nSubstances registered \r\nas drugs under the \r\nDrugs Act, 1976 \r\n(XXXI of 1976) \r\n98","quote_sha256":"0b17cab2b6e5971c3483b1eb6802a37b9d47285f6fdfe33216ec28757ee5b97c","reader_fragment":"p-434008-435801-1518064e4c743f17","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-434008-435801-1518064e4c743f17","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-00343fb59a41ad0025e7","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":435351,"character_end":435370,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-434008-435801-1518064e4c743f17","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-434008-435801-1518064e4c743f17","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":435181,"character_end":435600,"quote":"76 omitted by Finance (Supplementary) Act, 2022 \r\n980 Serial number 77 substituted by Finance Act, 2024. \r\n981 New serial number(s) 78 to 82 added by Finance Act, 2022 \r\nSales Tax Act, 1990 \r\n \r\n 191   \r\n \r\n80. EV transport buses of \r\n25 seats  or more in \r\nCBU condition \r\nRespective \r\nheading \r\n1%  \r\n982[8\r\n1. \r\nSubstances registered \r\nas drugs under the \r\nDrugs Act, 1976 \r\n(XXXI of 1976) \r\n983[***] \r\nRespective \r\n","quote_sha256":"b201f030136a5e8fe0239d2c9b1a5eba1f0db84a452101f1e30f52f3f9482625","reader_fragment":"p-434008-435801-1518064e4c743f17","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-434008-435801-1518064e4c743f17","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-48c2c912f47853a47e5f","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule or Fifth Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":436236,"character_end":436299,"quote":"First \r\nSchedule or Fifth \r\nSchedule to the \r\nCustoms Act, 1969","quote_sha256":"f08733b2ad37dc3a873b22192d63e44b5eda7690271de743a6cd899cfc20cdef","reader_fragment":"p-435801-437591-fcaf26c03d8feae7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-435801-437591-fcaf26c03d8feae7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":436066,"character_end":436529,"quote":"s shall be \r\nentitled to reduced \r\nrate as specified in \r\ncolumn (4) which are \r\nliable to customs duty \r\nnot exceeding eleven \r\nper cent ad valorem , \r\neither under the First \r\nSchedule or Fifth \r\nSchedule to the \r\nCustoms Act, 1969 \r\n(IV of 1969) or under \r\na notification issued \r\nunder section 19 \r\nthereof. \r\nRespective \r\nheading \r\n1% Subject to the \r\nconditions that: (i) \r\nDRAP shall certify \r\nitem-wise \r\nrequirement of \r\nmanufacturers of \r\ndrugs and APIs","quote_sha256":"f0b61e65a2e6e10dfc5888795728361aed32bac5998e8f0ba11b8cc80c1a7b25","reader_fragment":"p-435801-437591-fcaf26c03d8feae7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-435801-437591-fcaf26c03d8feae7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-72634abc5d4fbc6189b8","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":436947,"character_end":436964,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-435801-437591-fcaf26c03d8feae7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-435801-437591-fcaf26c03d8feae7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":436777,"character_end":437194,"quote":"ition that no \r\nrefund of excessive \r\ninput tax, if any, \r\nshall be admissible.] \r\n                                           \r\n982 Serial numbers 81 & 82 substituted by Finance Act, 2023 \r\n983 Expression omitted by Finance Act, 2024. \r\n984 New serial number added by Finance Act, 2023 \r\nSales Tax Act, 1990 \r\n \r\n 192   \r\n \r\n98584\r\n. \r\n(i) Colors in sets 3213.1000   \r\n(ii) Writing, drawing \r\nand marking inks \r\n3215.","quote_sha256":"01b03db9a67f4562d0b6c83499ccb8f60c4eb0c41ad87eb0a33b9c5600615f25","reader_fragment":"p-435801-437591-fcaf26c03d8feae7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-435801-437591-fcaf26c03d8feae7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ec2b7cac1d0e729c7645","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":436993,"character_end":437010,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-435801-437591-fcaf26c03d8feae7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-435801-437591-fcaf26c03d8feae7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":436823,"character_end":437240,"quote":"x, if any, \r\nshall be admissible.] \r\n                                           \r\n982 Serial numbers 81 & 82 substituted by Finance Act, 2023 \r\n983 Expression omitted by Finance Act, 2024. \r\n984 New serial number added by Finance Act, 2023 \r\nSales Tax Act, 1990 \r\n \r\n 192   \r\n \r\n98584\r\n. \r\n(i) Colors in sets 3213.1000   \r\n(ii) Writing, drawing \r\nand marking inks \r\n3215.9010 \r\nand \r\n3215.9090 \r\n10% \r\n(iii) Erasers 4","quote_sha256":"6ac13035a1cc9ab6e01bcc53684e52b88f4771df944241105b28aa2dcd62b85a","reader_fragment":"p-435801-437591-fcaf26c03d8feae7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-435801-437591-fcaf26c03d8feae7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-78a5b2b5e8d1fbeffc4a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":437045,"character_end":437062,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-435801-437591-fcaf26c03d8feae7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-435801-437591-fcaf26c03d8feae7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":436875,"character_end":437292,"quote":"                            \r\n982 Serial numbers 81 & 82 substituted by Finance Act, 2023 \r\n983 Expression omitted by Finance Act, 2024. \r\n984 New serial number added by Finance Act, 2023 \r\nSales Tax Act, 1990 \r\n \r\n 192   \r\n \r\n98584\r\n. \r\n(i) Colors in sets 3213.1000   \r\n(ii) Writing, drawing \r\nand marking inks \r\n3215.9010 \r\nand \r\n3215.9090 \r\n10% \r\n(iii) Erasers 4016.9210 \r\nand \r\n4016.9290 \r\n(iv) Pencil sharpeners ","quote_sha256":"03a28ffe6301a539dc00a22e803bcdfe8adc900d56b45e8b706cc86c719a1a56","reader_fragment":"p-435801-437591-fcaf26c03d8feae7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-435801-437591-fcaf26c03d8feae7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-89bbe82abf8a8811039d","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":437065,"character_end":437084,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-435801-437591-fcaf26c03d8feae7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-435801-437591-fcaf26c03d8feae7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":436895,"character_end":437314,"quote":"        \r\n982 Serial numbers 81 & 82 substituted by Finance Act, 2023 \r\n983 Expression omitted by Finance Act, 2024. \r\n984 New serial number added by Finance Act, 2023 \r\nSales Tax Act, 1990 \r\n \r\n 192   \r\n \r\n98584\r\n. \r\n(i) Colors in sets 3213.1000   \r\n(ii) Writing, drawing \r\nand marking inks \r\n3215.9010 \r\nand \r\n3215.9090 \r\n10% \r\n(iii) Erasers 4016.9210 \r\nand \r\n4016.9290 \r\n(iv) Pencil sharpeners 8214.1000 \r\n(v) other ","quote_sha256":"8eb836314585c3f8713f39ae30d40367f1b63c2e55dbfc3a4f7d0a3481216916","reader_fragment":"p-435801-437591-fcaf26c03d8feae7","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-435801-437591-fcaf26c03d8feae7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fb9f1b4a163a044915e5","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":438288,"character_end":438305,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-437591-439380-a9a4c129a60b2950","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-437591-439380-a9a4c129a60b2950","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":438118,"character_end":438535,"quote":"reas, and \r\nimport of \r\nRespective \r\nheading \r\n10% \r\n(for 2025-\r\n26) \r\n \r\n12% \r\n \r\n                                           \r\n985 Serial number(s) 84 to 88 inserted by Finance Act, 2024. \r\n986 Serial number 89 and 90 entries relating thereto inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 193   \r\n \r\nindustrial inputs \r\nby industries \r\nlocated in the \r\ntribal areas, as \r\ndefined in the \r\nConstitution of","quote_sha256":"6d9144ccaaee4a94a66beeec7b21adc8ade09f9c91503e320f28d8366e99d333","reader_fragment":"p-437591-439380-a9a4c129a60b2950","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-437591-439380-a9a4c129a60b2950","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d3da216769eb6fa86ca3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":438374,"character_end":438391,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-437591-439380-a9a4c129a60b2950","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-437591-439380-a9a4c129a60b2950","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":438204,"character_end":438621,"quote":"                                        \r\n985 Serial number(s) 84 to 88 inserted by Finance Act, 2024. \r\n986 Serial number 89 and 90 entries relating thereto inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 193   \r\n \r\nindustrial inputs \r\nby industries \r\nlocated in the \r\ntribal areas, as \r\ndefined in the \r\nConstitution of \r\nthe Islamic \r\nRepublic of \r\nPakistan; and  \r\n(ii) and supplies \r\nwithin the tribal ","quote_sha256":"6138f599248f8a8b111ee5b59f1e5db6591d4c5ef55f26c0490f9944bdee29d4","reader_fragment":"p-437591-439380-a9a4c129a60b2950","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-437591-439380-a9a4c129a60b2950","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-696ed5506d5c653f785a","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":438394,"character_end":438413,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-437591-439380-a9a4c129a60b2950","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-437591-439380-a9a4c129a60b2950","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":438224,"character_end":438643,"quote":"                    \r\n985 Serial number(s) 84 to 88 inserted by Finance Act, 2024. \r\n986 Serial number 89 and 90 entries relating thereto inserted by Finance Act, 2025 \r\nSales Tax Act, 1990 \r\n \r\n 193   \r\n \r\nindustrial inputs \r\nby industries \r\nlocated in the \r\ntribal areas, as \r\ndefined in the \r\nConstitution of \r\nthe Islamic \r\nRepublic of \r\nPakistan; and  \r\n(ii) and supplies \r\nwithin the tribal \r\nareas \r\n \r\nProvided ","quote_sha256":"33181864503e182fa62d9bba4404e70f9d404ba153bc103c95e02ac0f6c28549","reader_fragment":"p-437591-439380-a9a4c129a60b2950","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-437591-439380-a9a4c129a60b2950","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9d53af6dc3323addd20e","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":439287,"character_end":439306,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-437591-439380-a9a4c129a60b2950","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-437591-439380-a9a4c129a60b2950","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":439117,"character_end":439536,"quote":"6% \r\n(for 2028-\r\n29) \r\n \r\n90. Photovoltaic cells \r\nwhether or not \r\nassembled in modules \r\nor made up into \r\npanels \r\n8541.4200 \r\nand \r\n8541.4300 \r\n10%.”; \r\nand  \r\n \r\n \r\nSales Tax Act, 1990 \r\n \r\n 194   \r\n \r\n987[Table-2 ***] \r\n \r\nAnnex-A \r\n \r\nHeader Information \r\nNTN/FTN of \r\nImporter \r\nRegulatory authority no. Name of Regulatory authority \r\n           (1)                                                   (2) (3) \r\nD","quote_sha256":"5c1c7d96f232f691340025066029c2bac937bb901209fce3a9d12c51fc29661b","reader_fragment":"p-437591-439380-a9a4c129a60b2950","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-437591-439380-a9a4c129a60b2950","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-33ccd510a3b2a005f235","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":440621,"character_end":440638,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-439380-441174-11ef41b38ef0633f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-439380-441174-11ef41b38ef0633f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":440451,"character_end":440868,"quote":"gh Pakistan Customs Computerized System, \r\nthe above information shall be furnished online against a specific user I.D. and \r\npassword obtained under section 155D of the Customs Act, 1969. \r\n \r\n Explanation.— \r\n \r\nChief Executive means.— \r\n \r\n1. owner of the firm, in case of sole proprietorship; or \r\n2. partner of firm having major share, in case of partnership firm; or \r\n3. Chief Executive Officer or the Managing","quote_sha256":"0c97d789643834ac3981b28eca7d32707528a0dcfacd8d0f87531f95a46e3ab6","reader_fragment":"p-439380-441174-11ef41b38ef0633f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-439380-441174-11ef41b38ef0633f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b43b921e58852ec5d2ac","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":441134,"character_end":441153,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-439380-441174-11ef41b38ef0633f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-439380-441174-11ef41b38ef0633f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":440964,"character_end":441383,"quote":"r in case of a foreign company. \r\n \r\n-------------- \r\nAnnex-B \r\n                                           \r\n987 Table -2 omitted by Finance (Supplementary) Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 195   \r\n \r\n \r\nHeader Information \r\nNTN/FTN of Importer Approval No.  \r\n(1) (2) \r\nDetails of Input goods (to be filled by the \r\nauthorized officer of the Regulatory Authority) \r\nGoods imported \r\n(Collectorate of import) \r\nHS","quote_sha256":"fea9fc0eb30f0069d06a61d22b7276e67555ebe4c2dc0a06e28f0ae3d0c6a05b","reader_fragment":"p-439380-441174-11ef41b38ef0633f","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-439380-441174-11ef41b38ef0633f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-442995ca4b32bcd6c714","source":"pk-code-9214c4c9c1cfd408","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":442179,"character_end":442196,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-441174-442972-bcdf47ae3d74706a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-441174-442972-bcdf47ae3d74706a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":442009,"character_end":442426,"quote":"gh Pakistan Customs Computerized System, \r\nthe above information shall be furnished online against a specific user I.D. and \r\npassword obtained under section 155D of the Customs Act, 1969. \r\n \r\n------------- \r\nSales Tax Act, 1990 \r\n \r\n 196   \r\n \r\n988[The \r\nNINTH SCHEDULE \r\n[See sub-section (3B) of section 3] \r\n \r\n989[Table-I \r\nSales Tax on supply (payable at the time of supply by CMOs): \r\nS. No. Description / Spec","quote_sha256":"31062c511af0ca85923ee946079d15e04f55ea63b3b284627fe558da369d05cb","reader_fragment":"p-441174-442972-bcdf47ae3d74706a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-441174-442972-bcdf47ae3d74706a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d4bbcca5c82f17cb4aac","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":442219,"character_end":442238,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-441174-442972-bcdf47ae3d74706a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-441174-442972-bcdf47ae3d74706a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":442049,"character_end":442468,"quote":" \r\nthe above information shall be furnished online against a specific user I.D. and \r\npassword obtained under section 155D of the Customs Act, 1969. \r\n \r\n------------- \r\nSales Tax Act, 1990 \r\n \r\n 196   \r\n \r\n988[The \r\nNINTH SCHEDULE \r\n[See sub-section (3B) of section 3] \r\n \r\n989[Table-I \r\nSales Tax on supply (payable at the time of supply by CMOs): \r\nS. No. Description / Specification of \r\nGoods \r\nSales tax on supply","quote_sha256":"21dbcd39b859c66da15b2700ed9e52e6a9d9baf5a62b3436cba853007668dc2c","reader_fragment":"p-441174-442972-bcdf47ae3d74706a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-441174-442972-bcdf47ae3d74706a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-52c3e7435644a3f88e37","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":443053,"character_end":443070,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-442972-444729-65f3593f53c94fc6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-442972-444729-65f3593f53c94fc6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":442883,"character_end":443300,"quote":"sue of chargeability of sales tax on SIM \r\ncards before any court of law.] \r\n      \r\n  \r\n                                           \r\n988 The Ninth Schedule added by the Finance Act, 2015   \r\n989 Table-I, Table-II and conditions substituted by Finance Act, 2020. \r\n990 Proviso and Explanation to Table-1 inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 197   \r\n \r\n991[Table-II \r\nCellular mobile phones in CK","quote_sha256":"7bd2fc73de320a5641fb60bfe6e83e106df42aed16baac5642931a87a600f698","reader_fragment":"p-441174-442972-bcdf47ae3d74706a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-441174-442972-bcdf47ae3d74706a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5bcd22f519a58e8f83c7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":443127,"character_end":443144,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-442972-444729-65f3593f53c94fc6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-442972-444729-65f3593f53c94fc6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":442957,"character_end":443374,"quote":" \r\n      \r\n  \r\n                                           \r\n988 The Ninth Schedule added by the Finance Act, 2015   \r\n989 Table-I, Table-II and conditions substituted by Finance Act, 2020. \r\n990 Proviso and Explanation to Table-1 inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 197   \r\n \r\n991[Table-II \r\nCellular mobile phones in CKD/CBU form: \r\nS. \r\nNo. \r\nDescription / \r\nSpecification of \r\nGoods \r\nSales ","quote_sha256":"ab2b92c13ac0a73435588e84433e662c299ceb628d3daf5c3ea27f208e0dae0b","reader_fragment":"p-441174-442972-bcdf47ae3d74706a","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-441174-442972-bcdf47ae3d74706a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0b175dd75a9560e8cc80","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":443199,"character_end":443216,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-442972-444729-65f3593f53c94fc6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-442972-444729-65f3593f53c94fc6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":443029,"character_end":443446,"quote":"h Schedule added by the Finance Act, 2015   \r\n989 Table-I, Table-II and conditions substituted by Finance Act, 2020. \r\n990 Proviso and Explanation to Table-1 inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 197   \r\n \r\n991[Table-II \r\nCellular mobile phones in CKD/CBU form: \r\nS. \r\nNo. \r\nDescription / \r\nSpecification of \r\nGoods \r\nSales tax on \r\nCBUs at  the \r\ntime of import \r\nor registration  \r\n(IMEI number","quote_sha256":"29a8f3f86d4ae9924152d16bd3efe75159db16cb0033df9c5e55267f7cdb871c","reader_fragment":"p-442972-444729-65f3593f53c94fc6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-442972-444729-65f3593f53c94fc6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e3dd824dc2a9000cc853","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":443220,"character_end":443239,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-442972-444729-65f3593f53c94fc6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-442972-444729-65f3593f53c94fc6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":443050,"character_end":443469,"quote":"he Finance Act, 2015   \r\n989 Table-I, Table-II and conditions substituted by Finance Act, 2020. \r\n990 Proviso and Explanation to Table-1 inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 197   \r\n \r\n991[Table-II \r\nCellular mobile phones in CKD/CBU form: \r\nS. \r\nNo. \r\nDescription / \r\nSpecification of \r\nGoods \r\nSales tax on \r\nCBUs at  the \r\ntime of import \r\nor registration  \r\n(IMEI number \r\nby CMOs) \r\nSales tax","quote_sha256":"cfc7ebca71424fafe52f851dfc44ae4e195840bca23df10fca11fac077c7562e","reader_fragment":"p-442972-444729-65f3593f53c94fc6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-442972-444729-65f3593f53c94fc6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a114b9c5c6f6f8c47ad7","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":444708,"character_end":444725,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-442972-444729-65f3593f53c94fc6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-442972-444729-65f3593f53c94fc6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":444538,"character_end":444955,"quote":"s Schedule shall be the same as \r\nspecified in section 6; \r\n \r\n992[(iii), (iv) and (v).] \r\n \r\n \r\n                                           \r\n991 Table-II substituted by Finance Act, 2024. \r\n992 Clauses (iii), (iv) and (v) under Table-II omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 198   \r\n \r\n \r\n993[The \r\nTENTH SCHEDULE \r\n[See sub-section (1B) of section 3] \r\n \r\n994[(1)]The tax on bricks, falling in P","quote_sha256":"53cccdbc6f118a2ef01171543bc32d46a190f65674f5e82b51190ff9ae021270","reader_fragment":"p-442972-444729-65f3593f53c94fc6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-442972-444729-65f3593f53c94fc6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-90e622a083b80a980791","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":444787,"character_end":444804,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-444729-446527-8a15ba5cec804226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-444729-446527-8a15ba5cec804226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":444617,"character_end":445034,"quote":"and (v).] \r\n \r\n \r\n                                           \r\n991 Table-II substituted by Finance Act, 2024. \r\n992 Clauses (iii), (iv) and (v) under Table-II omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 198   \r\n \r\n \r\n993[The \r\nTENTH SCHEDULE \r\n[See sub-section (1B) of section 3] \r\n \r\n994[(1)]The tax on bricks, falling in PCT heading 995[6901.0000], shall be \r\npaid on fixed basis, 996[ ] at the rates ","quote_sha256":"ca2e472b7193b56eee54df573586542c802fceaf3029d161b6bb536d253b0184","reader_fragment":"p-442972-444729-65f3593f53c94fc6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-442972-444729-65f3593f53c94fc6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9cfc9b64ee26eecffb91","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":444808,"character_end":444827,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-444729-446527-8a15ba5cec804226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-444729-446527-8a15ba5cec804226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":444638,"character_end":445057,"quote":"                                        \r\n991 Table-II substituted by Finance Act, 2024. \r\n992 Clauses (iii), (iv) and (v) under Table-II omitted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 198   \r\n \r\n \r\n993[The \r\nTENTH SCHEDULE \r\n[See sub-section (1B) of section 3] \r\n \r\n994[(1)]The tax on bricks, falling in PCT heading 995[6901.0000], shall be \r\npaid on fixed basis, 996[ ] at the rates specified in Table belo","quote_sha256":"21cf859f36dec69e4216780dd2e60e685d5af50ecefb56ff05a6382b28d66277","reader_fragment":"p-442972-444729-65f3593f53c94fc6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-442972-444729-65f3593f53c94fc6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cd4f08cd1706f4e46afb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":445837,"character_end":445854,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-444729-446527-8a15ba5cec804226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-444729-446527-8a15ba5cec804226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":445667,"character_end":446084,"quote":"histan \r\nprovinces \r\nRs. 7,500 \r\n \r\n                                           \r\n993 The new Tenth Schedule, the Eleventh Schedule and the Twelfth Schedule added through Finance Act, 2019. \r\n994 Existing paragraph renumbered as paragraph (1) by Finance Act, 2020. \r\n995 PCT heading “6901.1000” substituted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020 \r\n996 Expression “on monthly return,” Omitted through T","quote_sha256":"27dd93a354e54d3afea5dbcc9d7031dc577c07baff8aa15575133b4d20f72e01","reader_fragment":"p-444729-446527-8a15ba5cec804226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-444729-446527-8a15ba5cec804226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d92b078fa9f7d530fb7a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":445912,"character_end":445929,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-444729-446527-8a15ba5cec804226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-444729-446527-8a15ba5cec804226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":445742,"character_end":446159,"quote":"    \r\n993 The new Tenth Schedule, the Eleventh Schedule and the Twelfth Schedule added through Finance Act, 2019. \r\n994 Existing paragraph renumbered as paragraph (1) by Finance Act, 2020. \r\n995 PCT heading “6901.1000” substituted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020 \r\n996 Expression “on monthly return,” Omitted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020 \r\nSales Tax Act, 1990 \r\n \r\n ","quote_sha256":"dcdf020055dcaeb9a93edfc90e2b727475bb61cd52b63d8d1627002013fe2e47","reader_fragment":"p-444729-446527-8a15ba5cec804226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-444729-446527-8a15ba5cec804226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4b945e9ecdd83dd2f36b","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":446133,"character_end":446152,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-444729-446527-8a15ba5cec804226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-444729-446527-8a15ba5cec804226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":445963,"character_end":446382,"quote":"bstituted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020 \r\n996 Expression “on monthly return,” Omitted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020 \r\nSales Tax Act, 1990 \r\n \r\n 199   \r\n \r\n997[(2) Tax on cement or concrete blocks falling in PCT heading 6810.1100, shall \r\nbe charged on fixed basis as per the following Table, namely:- \r\n \r\nTABLE \r\nS. No. Item Tax \r\n(1) (2) (3) \r\n1. Paver Rs. 2 per sq","quote_sha256":"48c62c5006bed83e2dacea03b78b3bfc23a954cf39e71ba134c6f442892cc0ad","reader_fragment":"p-444729-446527-8a15ba5cec804226","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-444729-446527-8a15ba5cec804226","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d78407e9d52610514c64","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":446880,"character_end":446897,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-446527-448326-149b707d11045653","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-446527-448326-149b707d11045653","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":446710,"character_end":447127,"quote":"be allowed against the tax paid under this \r\nSchedule.] \r\n \r\n                                           \r\n997 New paragraph (2) and its Table along with Note inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 200   \r\n \r\n \r\n998[The \r\nELEVENTH SCHEDULE \r\n[See sub-section (7) 999and (7A) of section 3] \r\n \r\nTABLE  \r\nThe rates for withholding or deduction by the withholding agents 1000[are \r\nspecified as below ","quote_sha256":"32af0f3d4b8ec68e82c3bf26e45021eeb618e2b166d0a487bfa96417dfbd9c5a","reader_fragment":"p-446527-448326-149b707d11045653","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-446527-448326-149b707d11045653","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7d08e2a39df171f6f918","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":446901,"character_end":446920,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-446527-448326-149b707d11045653","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-446527-448326-149b707d11045653","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":446731,"character_end":447150,"quote":"e tax paid under this \r\nSchedule.] \r\n \r\n                                           \r\n997 New paragraph (2) and its Table along with Note inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 200   \r\n \r\n \r\n998[The \r\nELEVENTH SCHEDULE \r\n[See sub-section (7) 999and (7A) of section 3] \r\n \r\nTABLE  \r\nThe rates for withholding or deduction by the withholding agents 1000[are \r\nspecified as below provided that withholdi","quote_sha256":"3b2cd87f4c64d6af1c9c209b47967f30d8c67861359b29031f553685c2d1c47d","reader_fragment":"p-446527-448326-149b707d11045653","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-446527-448326-149b707d11045653","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9deb66af09fd8060e872","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":448065,"character_end":448093,"quote":"Income Tax \r\nOrdinance, 2001","quote_sha256":"18e716d31f0e9f847f2871d2d59c2518ded04b796a41139de23676f7af489c62","reader_fragment":"p-446527-448326-149b707d11045653","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-446527-448326-149b707d11045653","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":447895,"character_end":448323,"quote":"on \r\n(1) (2) (3) (4) \r\n1. (a) Federal and provincial \r\ngovernment departments; \r\nautonomous bodies; and \r\npublic sector organizations \r\n(b) Companies as defined \r\nin the Income Tax \r\nOrdinance, 2001 (XLIX of \r\n2001) \r\n1002[Active \r\nTaxpayers] \r\n1/5th of Sales Tax as shown \r\non invoice \r\n2. (a) Federal and provincial \r\ngovernment departments; \r\nautonomous bodies; and \r\npublic sector organizations \r\n \r\n(b) Companies as defined","quote_sha256":"66a882f5de6c06f6ffd94e5f38d50c45ada4fcfe2a33685dbffc2428b543a1ae","reader_fragment":"p-446527-448326-149b707d11045653","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-446527-448326-149b707d11045653","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-46c42289879b63f52d03","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":448333,"character_end":448361,"quote":"Income Tax \r\nOrdinance, 2001","quote_sha256":"18e716d31f0e9f847f2871d2d59c2518ded04b796a41139de23676f7af489c62","reader_fragment":"p-448326-450125-21dae476ed63e9ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-448326-450125-21dae476ed63e9ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":448163,"character_end":448591,"quote":"hown \r\non invoice \r\n2. (a) Federal and provincial \r\ngovernment departments; \r\nautonomous bodies; and \r\npublic sector organizations \r\n \r\n(b) Companies as defined \r\nin the Income Tax \r\nOrdinance, 2001 (XLIX of \r\n2001) \r\n2[Active \r\nTaxpayer] \r\nregistered as a \r\nwholesaler, \r\ndealer or \r\ndistributor \r\n1/10th of Sales Tax as \r\nshown on invoice \r\n3. Federal and provincial \r\ngovernment departments; \r\nautonomous bodies; and \r\npublic","quote_sha256":"45336e502d2d38239b243aa82367e78a937d3b8c3cc8d73387ee646e226e5017","reader_fragment":"p-446527-448326-149b707d11045653","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-446527-448326-149b707d11045653","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ab7729c760fa4f59a9b1","source":"pk-code-9214c4c9c1cfd408","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":448799,"character_end":448827,"quote":"Income Tax \r\nOrdinance, 2001","quote_sha256":"18e716d31f0e9f847f2871d2d59c2518ded04b796a41139de23676f7af489c62","reader_fragment":"p-448326-450125-21dae476ed63e9ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-448326-450125-21dae476ed63e9ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":448629,"character_end":449057,"quote":"her than \r\nActive \r\nTaxpayers] \r\nWhole of the tax involved \r\nor as  applicable to \r\nsupplies on the basis of \r\ngross value of supplies \r\n4. Companies as defined in \r\nthe Income Tax \r\nOrdinance, 2001 (XLIX of \r\n2001) 1003[excluding \r\ncompanies exporting \r\nsurgical instruments] \r\n2[persons \r\nother than \r\nActive \r\nTaxpayers] \r\n5% of gross value of \r\nsupplies \r\n                                           \r\n998 Eleventh Schedule i","quote_sha256":"030cd2381bba06a7bc429fffdaf663d02940a069b86ad22682a61f0a3511f54b","reader_fragment":"p-448326-450125-21dae476ed63e9ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-448326-450125-21dae476ed63e9ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a791d62aeab4d9d0a065","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":449068,"character_end":449085,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-448326-450125-21dae476ed63e9ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-448326-450125-21dae476ed63e9ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":448898,"character_end":449315,"quote":"uments] \r\n2[persons \r\nother than \r\nActive \r\nTaxpayers] \r\n5% of gross value of \r\nsupplies \r\n                                           \r\n998 Eleventh Schedule inserted by Finance Act, 2019. \r\n999 After the expression “(7)”, the expression “and (7A)” inserted by Finance Act, 2025. \r\n1000 The expression substituted by Finance Act, 2020. \r\n1001 Expression omitted by Finance Act, 2022. \r\n1002 Words substituted by Finan","quote_sha256":"cfdc074fb5628711d061fa777212e29539a8dbfd7d1b930e36d1499a3beb8869","reader_fragment":"p-448326-450125-21dae476ed63e9ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-448326-450125-21dae476ed63e9ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a4a0d8d179f7f71b80cf","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":449159,"character_end":449176,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-448326-450125-21dae476ed63e9ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-448326-450125-21dae476ed63e9ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":448989,"character_end":449406,"quote":"                                           \r\n998 Eleventh Schedule inserted by Finance Act, 2019. \r\n999 After the expression “(7)”, the expression “and (7A)” inserted by Finance Act, 2025. \r\n1000 The expression substituted by Finance Act, 2020. \r\n1001 Expression omitted by Finance Act, 2022. \r\n1002 Words substituted by Finance Act, 2020. \r\n1003 Words added by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 201   \r\n","quote_sha256":"78464d52b0bf21643f2626db4c545e9cccfd40fbf303135efb7a83ab573d7711","reader_fragment":"p-448326-450125-21dae476ed63e9ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-448326-450125-21dae476ed63e9ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e681962fef9f7a8491fe","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":449215,"character_end":449232,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-448326-450125-21dae476ed63e9ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-448326-450125-21dae476ed63e9ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":449045,"character_end":449462,"quote":"h Schedule inserted by Finance Act, 2019. \r\n999 After the expression “(7)”, the expression “and (7A)” inserted by Finance Act, 2025. \r\n1000 The expression substituted by Finance Act, 2020. \r\n1001 Expression omitted by Finance Act, 2022. \r\n1002 Words substituted by Finance Act, 2020. \r\n1003 Words added by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 201   \r\n \r\nS. \r\nNo.  \r\nWithholding agent Supplier \r\ncategory \r\nR","quote_sha256":"60bb1cb1f9f56d29b66edc77538f50db5a2b2c575e54da40ead30062996c3bb8","reader_fragment":"p-448326-450125-21dae476ed63e9ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-448326-450125-21dae476ed63e9ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-65bbcfeb13707326608e","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":449263,"character_end":449280,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-448326-450125-21dae476ed63e9ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-448326-450125-21dae476ed63e9ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":449093,"character_end":449510,"quote":"After the expression “(7)”, the expression “and (7A)” inserted by Finance Act, 2025. \r\n1000 The expression substituted by Finance Act, 2020. \r\n1001 Expression omitted by Finance Act, 2022. \r\n1002 Words substituted by Finance Act, 2020. \r\n1003 Words added by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 201   \r\n \r\nS. \r\nNo.  \r\nWithholding agent Supplier \r\ncategory \r\nRate or extent of \r\ndeduction \r\n(1) (2) (3) (4) \r","quote_sha256":"dc80ba1c2bde7c9a7fa765dd4445b4553621880da84fff68ba736ebce34d4dd8","reader_fragment":"p-448326-450125-21dae476ed63e9ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-448326-450125-21dae476ed63e9ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-68dc3b55065452b0f4eb","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":449310,"character_end":449327,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-448326-450125-21dae476ed63e9ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-448326-450125-21dae476ed63e9ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":449140,"character_end":449557,"quote":" (7A)” inserted by Finance Act, 2025. \r\n1000 The expression substituted by Finance Act, 2020. \r\n1001 Expression omitted by Finance Act, 2022. \r\n1002 Words substituted by Finance Act, 2020. \r\n1003 Words added by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 201   \r\n \r\nS. \r\nNo.  \r\nWithholding agent Supplier \r\ncategory \r\nRate or extent of \r\ndeduction \r\n(1) (2) (3) (4) \r\n5. Registered persons as \r\nrecipient of advert","quote_sha256":"5f53753a62f34c66384c513c52032f1ea4f7294f145824b3b12cb2736567ecfb","reader_fragment":"p-448326-450125-21dae476ed63e9ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-448326-450125-21dae476ed63e9ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1b98036f6054c5b74a79","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":449351,"character_end":449368,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-448326-450125-21dae476ed63e9ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-448326-450125-21dae476ed63e9ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":449181,"character_end":449598,"quote":"000 The expression substituted by Finance Act, 2020. \r\n1001 Expression omitted by Finance Act, 2022. \r\n1002 Words substituted by Finance Act, 2020. \r\n1003 Words added by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 201   \r\n \r\nS. \r\nNo.  \r\nWithholding agent Supplier \r\ncategory \r\nRate or extent of \r\ndeduction \r\n(1) (2) (3) (4) \r\n5. Registered persons as \r\nrecipient of advertisement \r\nservices \r\nPerson \r\nproviding \r","quote_sha256":"39e3011554e45ba517cd8003b31f54e1bd82e917e45facc9ebeca4ae75cd03ee","reader_fragment":"p-448326-450125-21dae476ed63e9ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-448326-450125-21dae476ed63e9ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c284e59197ae925888df","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":449372,"character_end":449391,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-448326-450125-21dae476ed63e9ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-448326-450125-21dae476ed63e9ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":449202,"character_end":449621,"quote":"bstituted by Finance Act, 2020. \r\n1001 Expression omitted by Finance Act, 2022. \r\n1002 Words substituted by Finance Act, 2020. \r\n1003 Words added by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 201   \r\n \r\nS. \r\nNo.  \r\nWithholding agent Supplier \r\ncategory \r\nRate or extent of \r\ndeduction \r\n(1) (2) (3) (4) \r\n5. Registered persons as \r\nrecipient of advertisement \r\nservices \r\nPerson \r\nproviding \r\nadvertisement \r\nservic","quote_sha256":"d7185ac8683d355bd5a3ec4970dbffc2a0ecfcae988356e1b2b30e1df973aec8","reader_fragment":"p-448326-450125-21dae476ed63e9ed","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-448326-450125-21dae476ed63e9ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c849f91c734aa3cf6c42","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":450572,"character_end":450589,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-450125-451919-6c79bb4dee13e251","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-450125-451919-6c79bb4dee13e251","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":450402,"character_end":450819,"quote":"Pakistan \r\nthrough online \r\nmarket place, \r\n2% of gross value of \r\nsupplies.”. \r\n                                           \r\n1004 New serial numbers 7 and 8 inserted by Finance Act, 2021. \r\n1005 Words added by Finance Act, 2022. \r\n1006 Expression substituted by Finance Act, 2024. \r\n1007 Serial number (8), and entries relating thereto substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 202   \r\n \r\nwebsite","quote_sha256":"3accf2ee01904085147be7bac6328f4aac28eb1108419134133f84891be8a6f0","reader_fragment":"p-450125-451919-6c79bb4dee13e251","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-450125-451919-6c79bb4dee13e251","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fe178a0f8748e7d3875a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":450613,"character_end":450630,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-450125-451919-6c79bb4dee13e251","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-450125-451919-6c79bb4dee13e251","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":450443,"character_end":450860,"quote":" \r\n2% of gross value of \r\nsupplies.”. \r\n                                           \r\n1004 New serial numbers 7 and 8 inserted by Finance Act, 2021. \r\n1005 Words added by Finance Act, 2022. \r\n1006 Expression substituted by Finance Act, 2024. \r\n1007 Serial number (8), and entries relating thereto substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 202   \r\n \r\nwebsite, \r\nsoftware \r\napplications  \r\n10089. Reg","quote_sha256":"c9cba4c0db531fc8ef7619f1b68de60df22a0404bf617d7d9e61819d0842ac88","reader_fragment":"p-450125-451919-6c79bb4dee13e251","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-450125-451919-6c79bb4dee13e251","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aaaabeadea0780980b0c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":450665,"character_end":450682,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-450125-451919-6c79bb4dee13e251","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-450125-451919-6c79bb4dee13e251","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":450495,"character_end":450912,"quote":"                               \r\n1004 New serial numbers 7 and 8 inserted by Finance Act, 2021. \r\n1005 Words added by Finance Act, 2022. \r\n1006 Expression substituted by Finance Act, 2024. \r\n1007 Serial number (8), and entries relating thereto substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 202   \r\n \r\nwebsite, \r\nsoftware \r\napplications  \r\n10089. Registered persons \r\nmanufacturing cement \r\nPersons \r\ns","quote_sha256":"8f951f20027b79120055ddda33681154b66057c9238b4f8b04bf052bcf8b2452","reader_fragment":"p-450125-451919-6c79bb4dee13e251","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-450125-451919-6c79bb4dee13e251","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7ead1a7ea3aa82f364b2","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":450754,"character_end":450771,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-450125-451919-6c79bb4dee13e251","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-450125-451919-6c79bb4dee13e251","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":450584,"character_end":451001,"quote":" 2021. \r\n1005 Words added by Finance Act, 2022. \r\n1006 Expression substituted by Finance Act, 2024. \r\n1007 Serial number (8), and entries relating thereto substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 202   \r\n \r\nwebsite, \r\nsoftware \r\napplications  \r\n10089. Registered persons \r\nmanufacturing cement \r\nPersons \r\nsupplying any \r\nkind of \r\ngypsum under \r\nchapter 25 \r\n(PCT headings \r\n2520.1010, \r\n2520.10","quote_sha256":"568a715511dc6d0023363aef714eb7c04975fa09d04cb667c920cb0cf8489409","reader_fragment":"p-450125-451919-6c79bb4dee13e251","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-450125-451919-6c79bb4dee13e251","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-29f060ec92f1605c6723","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":450775,"character_end":450794,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-450125-451919-6c79bb4dee13e251","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-450125-451919-6c79bb4dee13e251","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":450605,"character_end":451024,"quote":"dded by Finance Act, 2022. \r\n1006 Expression substituted by Finance Act, 2024. \r\n1007 Serial number (8), and entries relating thereto substituted by Finance Act, 2025. \r\nSales Tax Act, 1990 \r\n \r\n 202   \r\n \r\nwebsite, \r\nsoftware \r\napplications  \r\n10089. Registered persons \r\nmanufacturing cement \r\nPersons \r\nsupplying any \r\nkind of \r\ngypsum under \r\nchapter 25 \r\n(PCT headings \r\n2520.1010, \r\n2520.1020, \r\n2521.0000) or \r\nl","quote_sha256":"d3493f9465ffdc4da98129d8c64be873ba2f4af846988618264fb6fd600e0223","reader_fragment":"p-450125-451919-6c79bb4dee13e251","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-450125-451919-6c79bb4dee13e251","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-21514e9609c1a7ad6476","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":451628,"character_end":451645,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-450125-451919-6c79bb4dee13e251","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-450125-451919-6c79bb4dee13e251","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":451458,"character_end":451875,"quote":" \r\npaper board \r\n(Respective \r\nheadings) \r\n80% of the sales tax \r\napplicable \r\n                                           \r\n1008 New serial number(s) 9 to 13 inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 203   \r\n \r\n12. Registered persons Persons \r\nsupplying any \r\nkind of plastic \r\nwaste \r\n(Respective \r\nheadings) \r\n80% of the sale s tax \r\napplicable \r\n13. Registered persons Persons \r\nsupplying \r\ncrush ","quote_sha256":"88a70627a6bdc8f37736ba21198c3dc1a6d73fe5b980d37d8e691f2715d5e488","reader_fragment":"p-450125-451919-6c79bb4dee13e251","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-450125-451919-6c79bb4dee13e251","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1b500b34c1809c81e453","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":451649,"character_end":451668,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-450125-451919-6c79bb4dee13e251","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-450125-451919-6c79bb4dee13e251","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":451479,"character_end":451898,"quote":"pective \r\nheadings) \r\n80% of the sales tax \r\napplicable \r\n                                           \r\n1008 New serial number(s) 9 to 13 inserted by Finance Act, 2024. \r\nSales Tax Act, 1990 \r\n \r\n 203   \r\n \r\n12. Registered persons Persons \r\nsupplying any \r\nkind of plastic \r\nwaste \r\n(Respective \r\nheadings) \r\n80% of the sale s tax \r\napplicable \r\n13. Registered persons Persons \r\nsupplying \r\ncrush stone and \r\nsilica \r\n80","quote_sha256":"48281dcfb8617fce225a9f4625bcbf03ac8ecfc7f0a853b3ce4072e4d8cd59d0","reader_fragment":"p-450125-451919-6c79bb4dee13e251","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-450125-451919-6c79bb4dee13e251","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-eaf5021473544e748b94","source":"pk-code-9214c4c9c1cfd408","title":"Third Schedule to the Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":452305,"character_end":452346,"quote":"Third Schedule to the Sales Tax Act, 1990","quote_sha256":"df93be9dee616475b1ee8b63aa4830847111694841792aa673c5efd60524ba1d","reader_fragment":"p-451919-453711-dc62f174c92aa144","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-451919-453711-dc62f174c92aa144","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":452135,"character_end":452576,"quote":"s and \r\ndealers of motor spirit and high speed diesel; \r\n \r\n (iv) Vegetable ghee and cooking oil; \r\n \r\n (v) Telecommunication services; \r\n \r\n (vi) Goods specified in the Third Schedule to the Sales Tax Act, 1990; \r\n \r\n (vii) Supplies made by importers who paid value addition tax on such \r\ngoods at the time of import;  \r\n \r\nSales Tax Act, 1990 \r\n \r\n 204   \r\n \r\n (viii) 1009[Supplies made by an Active Taxpayer as defined in the Sales Tax \r\n","quote_sha256":"6d7c98dfff58d9d6efe854e255d69fad1cc24cc4a9c953e375b469e8e74ee231","reader_fragment":"p-451919-453711-dc62f174c92aa144","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-451919-453711-dc62f174c92aa144","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-eed9e4d7e0323ceac6a5","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":452460,"character_end":452479,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-451919-453711-dc62f174c92aa144","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-451919-453711-dc62f174c92aa144","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":452290,"character_end":452709,"quote":"ecified in the Third Schedule to the Sales Tax Act, 1990; \r\n \r\n (vii) Supplies made by importers who paid value addition tax on such \r\ngoods at the time of import;  \r\n \r\nSales Tax Act, 1990 \r\n \r\n 204   \r\n \r\n (viii) 1009[Supplies made by an Active Taxpayer as defined in the Sales Tax \r\nAct, 1990 to another registered person with the exception of supplies \r\nreferred to in S. Nos. 5, 7, 9, 10, 11, 12 and 13 of the Tabl","quote_sha256":"8a0b95871cc1609bbae5f57867d0b999a12fa9ad0666c9b48897078caa261ed7","reader_fragment":"p-451919-453711-dc62f174c92aa144","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-451919-453711-dc62f174c92aa144","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0984883993264beb5a5f","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":452564,"character_end":452585,"quote":"Sales Tax \r\nAct, 1990","quote_sha256":"f5bfbc4ff08de14117f885fd4991b1ae35e2d72936708c6dd4448eb2b786fcd5","reader_fragment":"p-451919-453711-dc62f174c92aa144","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-451919-453711-dc62f174c92aa144","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":452394,"character_end":452815,"quote":"d value addition tax on such \r\ngoods at the time of import;  \r\n \r\nSales Tax Act, 1990 \r\n \r\n 204   \r\n \r\n (viii) 1009[Supplies made by an Active Taxpayer as defined in the Sales Tax \r\nAct, 1990 to another registered person with the exception of supplies \r\nreferred to in S. Nos. 5, 7, 9, 10, 11, 12 and 13 of the Table]; and \r\n \r\n 1010[(ix) Supply of sand, stone, gravel/crush and clay to low cost housing \r\nschemes sponsor","quote_sha256":"b0f6048164fb4341ca9258f73ccd121aeb91768061010fea81a84a259bf1704e","reader_fragment":"p-451919-453711-dc62f174c92aa144","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-451919-453711-dc62f174c92aa144","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0bd06fe639803d2c1e2a","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":452966,"character_end":452983,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-451919-453711-dc62f174c92aa144","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-451919-453711-dc62f174c92aa144","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":452796,"character_end":453213,"quote":"g \r\nschemes sponsored or approved by Naya Pakistan Housing and \r\nDevelopment Authority.] \r\n                                           \r\n1009 Clause (viii) substituted by Finance Act, 2024. \r\n1010 New clause (ix) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 205   \r\n \r\n1011[The \r\nTWELFTH SCHEDULE \r\n[See sub-section (2) of section 7A] \r\n \r\nTABLE  \r\n \r\nS. No. Goods or class of goods PCT \r\nHeading \r\nRate ","quote_sha256":"995f045046c89015def7ed42a18d961ec6ca9ab9c5926fa5e1f2b242f1262d6a","reader_fragment":"p-451919-453711-dc62f174c92aa144","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-451919-453711-dc62f174c92aa144","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d57432fe8c064ef91dfe","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":453020,"character_end":453037,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-451919-453711-dc62f174c92aa144","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-451919-453711-dc62f174c92aa144","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":452850,"character_end":453267,"quote":"sing and \r\nDevelopment Authority.] \r\n                                           \r\n1009 Clause (viii) substituted by Finance Act, 2024. \r\n1010 New clause (ix) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 205   \r\n \r\n1011[The \r\nTWELFTH SCHEDULE \r\n[See sub-section (2) of section 7A] \r\n \r\nTABLE  \r\n \r\nS. No. Goods or class of goods PCT \r\nHeading \r\nRate \r\n(1) (2) (3) (4) \r\n1. All imported goods \r\nsubject to","quote_sha256":"a417bf1bf27e31b50480d7939343246291ab2a8f082e056130c4e7319ec2da38","reader_fragment":"p-451919-453711-dc62f174c92aa144","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-451919-453711-dc62f174c92aa144","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5dded31f7fcde3b0ddcf","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":453041,"character_end":453060,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-451919-453711-dc62f174c92aa144","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-451919-453711-dc62f174c92aa144","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":452871,"character_end":453290,"quote":"t Authority.] \r\n                                           \r\n1009 Clause (viii) substituted by Finance Act, 2024. \r\n1010 New clause (ix) inserted by Finance Act, 2020. \r\nSales Tax Act, 1990 \r\n \r\n 205   \r\n \r\n1011[The \r\nTWELFTH SCHEDULE \r\n[See sub-section (2) of section 7A] \r\n \r\nTABLE  \r\n \r\nS. No. Goods or class of goods PCT \r\nHeading \r\nRate \r\n(1) (2) (3) (4) \r\n1. All imported goods \r\nsubject to exclusions as \r\nin con","quote_sha256":"f6a88e5b2c76dded974b6b52667bf3b7a311eea7b586e1a1ad7ca35a0e9aa773","reader_fragment":"p-451919-453711-dc62f174c92aa144","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-451919-453711-dc62f174c92aa144","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cddd911338f4c9c937c9","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":454638,"character_end":454655,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-453711-455506-b2521ae5852a54da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-453711-455506-b2521ae5852a54da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":454468,"character_end":454885,"quote":"s use for furtherance of their taxable activity and not \r\nintended for further supply;   \r\n                                           \r\n1011 Twelfth Schedule inserted by Finance Act, 2019. \r\n1012 Clause (i) substituted by Finance Act, 2020. \r\n1013 Expression added by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 206   \r\n \r\n \r\n (iv) Cellular mobile phones or satellite phones  1014[(PCT headings \r\n8517.1419, 8517.1","quote_sha256":"47323d4675425f47e20805d507d5451c3034dcd7b212cd0dce73945023f83b4e","reader_fragment":"p-453711-455506-b2521ae5852a54da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-453711-455506-b2521ae5852a54da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b9136f7828c450404680","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":454690,"character_end":454707,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-453711-455506-b2521ae5852a54da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-453711-455506-b2521ae5852a54da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":454520,"character_end":454937,"quote":"not \r\nintended for further supply;   \r\n                                           \r\n1011 Twelfth Schedule inserted by Finance Act, 2019. \r\n1012 Clause (i) substituted by Finance Act, 2020. \r\n1013 Expression added by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 206   \r\n \r\n \r\n (iv) Cellular mobile phones or satellite phones  1014[(PCT headings \r\n8517.1419, 8517.1430 and 8517.1390)]; \r\n \r\n (v) LNG / RLNG;  \r\n \r\n (v","quote_sha256":"19806951c69ab964122436a6f1215815f5cdc4b53ec1efa5b44d2118af655ee1","reader_fragment":"p-453711-455506-b2521ae5852a54da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-453711-455506-b2521ae5852a54da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2252e6ff8f5cbbf621fe","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":454736,"character_end":454753,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-453711-455506-b2521ae5852a54da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-453711-455506-b2521ae5852a54da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":454566,"character_end":454983,"quote":"                                    \r\n1011 Twelfth Schedule inserted by Finance Act, 2019. \r\n1012 Clause (i) substituted by Finance Act, 2020. \r\n1013 Expression added by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 206   \r\n \r\n \r\n (iv) Cellular mobile phones or satellite phones  1014[(PCT headings \r\n8517.1419, 8517.1430 and 8517.1390)]; \r\n \r\n (v) LNG / RLNG;  \r\n \r\n (vi) Second hand and worn clothing or footwear (","quote_sha256":"7d58bbc62f082cb11b3edaa27d69e014d16e9d4d49f2d504647bef8f331974f5","reader_fragment":"p-453711-455506-b2521ae5852a54da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-453711-455506-b2521ae5852a54da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-753d8627dae27a3632b4","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":454757,"character_end":454776,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-453711-455506-b2521ae5852a54da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-453711-455506-b2521ae5852a54da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":454587,"character_end":455006,"quote":"               \r\n1011 Twelfth Schedule inserted by Finance Act, 2019. \r\n1012 Clause (i) substituted by Finance Act, 2020. \r\n1013 Expression added by Finance Act, 2022. \r\nSales Tax Act, 1990 \r\n \r\n 206   \r\n \r\n \r\n (iv) Cellular mobile phones or satellite phones  1014[(PCT headings \r\n8517.1419, 8517.1430 and 8517.1390)]; \r\n \r\n (v) LNG / RLNG;  \r\n \r\n (vi) Second hand and worn clothing or footwear (PCT Heading \r\n6309.000)","quote_sha256":"0526a0a02285e996149b603c685beca211f26050511f81aea622ac99b1eeb133","reader_fragment":"p-453711-455506-b2521ae5852a54da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-453711-455506-b2521ae5852a54da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-56beb83f30cc63974d4d","source":"pk-code-9214c4c9c1cfd408","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":455317,"character_end":455356,"quote":"First Schedule to the Customs Act, 1969","quote_sha256":"897a9cce97830a4c40f9feb677a64163a103c16c90edf17190f4aaefec85c211","reader_fragment":"p-453711-455506-b2521ae5852a54da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-453711-455506-b2521ae5852a54da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":455147,"character_end":455586,"quote":"cified in the Third Schedule on which  \r\ntax is paid on retail price basis.1017[;and \r\n \r\n 1018[(x) plant, machinery and equipment falling in Chapters 84 and 85 \r\nof the First Schedule to the Customs Act, 1969 (IV of 1969), as \r\nare imported by a manufacturer for in-house installation or use. \r\n1019[(xi) Electric vehicles (4 wheelers) CK D kits for small \r\ncars/SUVs, with 50 kwh battery or below and LCVs with 150 \r\nkwh battery of below","quote_sha256":"0ff97cc0175caf96f5d1cefb3c52983c5de13977ab104b63ce17e08655dbcc6b","reader_fragment":"p-453711-455506-b2521ae5852a54da","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-453711-455506-b2521ae5852a54da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-268a3119e5b07e3809cd","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":456557,"character_end":456574,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-455506-457288-0942f4a3715d9401","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-455506-457288-0942f4a3715d9401","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":456387,"character_end":456804,"quote":"put tax over output tax, which is \r\nattributable to tax paid under this Schedule, shall not be \r\n                                           \r\n1014 Expression inserted by Finance Act, 2024. \r\n1015 The word “and” omitted through Tax Laws (Amendment) Act, 2020, dated 30 -3-2020  \r\n1016 Clause (ix) inserted vide SRO 1321(I)/2019 dated 08th November, 2019. \r\n1017  The word “and” inserted by Tax Laws (Amendment) Act, 20","quote_sha256":"29c27c92a7486ed912f1a11bc64f5b7b0481fd2bd1424d534547a580b45b2a1c","reader_fragment":"p-455506-457288-0942f4a3715d9401","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-455506-457288-0942f4a3715d9401","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aff5722a672bbefab31c","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":456937,"character_end":456954,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-455506-457288-0942f4a3715d9401","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-455506-457288-0942f4a3715d9401","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":456767,"character_end":457184,"quote":"erted by Tax Laws (Amendment) Act, 2020, dated 30-3-2020. \r\n1018 Clause  “(x)” inserted by Tax Laws (Amendment) Act, 2020, dated 30-3-2020 \r\n1019 New clauses inserted by Finance Act, 2021. \r\n1020 Clause (4) substituted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020 the substituted clause read as under: \r\n “(4)  In no case, the refund of excess input tax over output tax, which is attributable  \r\n  to tax p","quote_sha256":"54160f5c187e65ce692d468d232e7a2e12035c1c8202e427fac87c8bee250aff","reader_fragment":"p-455506-457288-0942f4a3715d9401","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-455506-457288-0942f4a3715d9401","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-213be6a2eab5c02ef4f4","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":457251,"character_end":457270,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-455506-457288-0942f4a3715d9401","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-455506-457288-0942f4a3715d9401","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":457081,"character_end":457500,"quote":"\n “(4)  In no case, the refund of excess input tax over output tax, which is attributable  \r\n  to tax paid at import stage, shall be refunded to a registered person.”  \r\nSales Tax Act, 1990 \r\n \r\n 207   \r\n \r\nrefunded to a registered person in any case, except that as \r\nused for making of zero-rated supplies.”]  \r\n \r\n(5) The registered person, if also dealing in goods other than \r\nimported goods, shall be entitled to ","quote_sha256":"6d20e4b2e727bc81ec7f4a93f3e0d9306b27370683cdbb58ddb44aa1e8068df2","reader_fragment":"p-455506-457288-0942f4a3715d9401","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-455506-457288-0942f4a3715d9401","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fad70ddc896b31a906e3","source":"pk-code-9214c4c9c1cfd408","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":459294,"character_end":459311,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-459078-460624-f70b9beca39759f6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-459078-460624-f70b9beca39759f6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":459124,"character_end":459541,"quote":"inancial year \r\nof the company or registered person, or period starting from July \r\n                                           \r\n1021 New Thirteenth Schedule inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 208   \r\n \r\nto June of next year, in other cases, the tax actually paid shall not \r\nbe less than the liability determined on the basis of minimu m \r\nproduction for that year and in case of excess payme","quote_sha256":"802a07ca1b4cb66dbfb1ae653b4768d0acc7b65ecc7b0b170b923811a9f1df65","reader_fragment":"p-459078-460624-f70b9beca39759f6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-459078-460624-f70b9beca39759f6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5d512a8160605440b4b1","source":"pk-code-9214c4c9c1cfd408","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":459315,"character_end":459334,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-459078-460624-f70b9beca39759f6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-459078-460624-f70b9beca39759f6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-9214c4c9c1cfd408","text_version_id":"law:pk-code-9214c4c9c1cfd408:sha256:b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","text_sha256":"b355a65a2b8753de791781b03472ed1d0131f9a26cd3d5a3c7a41ae2782a63db","character_start":459145,"character_end":459564,"quote":"e company or registered person, or period starting from July \r\n                                           \r\n1021 New Thirteenth Schedule inserted by Finance Act, 2021. \r\nSales Tax Act, 1990 \r\n \r\n 208   \r\n \r\nto June of next year, in other cases, the tax actually paid shall not \r\nbe less than the liability determined on the basis of minimu m \r\nproduction for that year and in case of excess payment no refund \r\nshall be","quote_sha256":"4a6685449eba6e4aefcc3f27d1edbdc919c9acf5804b0a4872855091aef8f40e","reader_fragment":"p-459078-460624-f70b9beca39759f6","reader_url":"/laws/pk-code-9214c4c9c1cfd408#p-459078-460624-f70b9beca39759f6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JxaJw%3D-sg-jjjjjjjjjjjjj"}}]}