Explanatory notes for SRO 91(I)/2008
The commercial importers of pesticides were paying extra 2% sales tax at import stage under SRO 645(I)/2007 dated 27.06.2007 along with all other commercial importers. But they also had to pay further 2.25% sales tax under SRO 645(I)/2006 dated 21.06.2006 which requires payment of this additional tax by all importers, including manufacturers and commercial importers, of pesticides and their active ingredients and exempts the same levy of sales tax on further supplies. SRO 91(I)/2008 removes this anomaly and excludes commercial importers from payment of 2% of sales tax under notification SRO 645(I)/2007. Now, they will only pay 2.25% additional sales tax under SRO 645(I)/2006 along with regular 15% sales tax.