AND WHEREAS the President is satisfied that circumstances exist which render it necessary to take immediate action;

NOW, THEREFORE, in pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and the Provisional Constitution Order No. 1of 1999, read with the Provisional Constitution (Amendment) Order No. 9 of 1999, and in exercise of all powers enabling him in that behalf, the President of the Islamic Republic of Pakistan is pleased to make and promulgate the following Ordinance: -

1. Short title and commencement.¾ (1) This Ordinance may be called the Sales Tax (Amendment) Ordinance, 2002.

(2) It shall come into force at once.

2. Amendment of section 3, Sales Tax Act, 1990.¾ In the Sales Tax Act, 1990, hereinafter referred to as the said Act, in section 3, in sub-section (1A), in the proviso, in clause (3), -

(a) in sub-clause (iii) the word “and”, at the end shall be omitted; and

(b) after sub-clause (iv), the following new clause shall be added, namely: -

“(v) substances registered as drugs under the Drugs Act, 1976 (XXXI of 1976) and medicaments as are classifiable under any heading of Chapter 30 of the First Schedule to the Customs Act, 1969 (IV of 1969); and”.

3. Amendment of Third Schedule, Sales Tax Act, 1990.¾ In the said Act, in the Third Schedule, after serial No. 5, in column (1) and the entries relating thereto in columns (2) and (3), the following serial number and the entries relating thereto shall be added, namely: -

“6. Substances registered as drugs under the Drugs Act, 1976 (XXXI of 1976) and medicaments as are classifiable under any heading of Chapter 30 of the First Schedule to the Customs Act, 1969 (IV of 1969).

Chapter 30.”.

4. Amendment of Sixth Schedule, Sales Tax Act, 1990.¾ In the said Act, in the Six Schedule, serial Nos. 12, 13, 14 and 15 in column (1) and the entries relating thereto in columns (2) and (3) shall be omitted.
GENERAL
PERVEZ MUSHARRAF

President