Section 61 of Sales Tax Act, 1990 has explained repayment of tax in certain cases.
Following is the text of section 61 of the Sales Tax Act, 1990:
61. Repayment of tax in certain cases.– Subject to such conditions, limitations or restrictions as it thinks fit to impose, the Board may authorise the repayment in whole or in part of the tax paid on any goods of such class or description as it may determine, which have been used in the production, manufacture, processing, repair or refitting in Pakistan of goods of such class or description as it may determine.
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