Section 61A of Sales Tax Act, 1990 has explained repayment of tax to persons registered in Azad Jammu and Kashmir.
Following is the text of section 61A of the Sales Tax Act, 1990:
61A. Repayment of tax to persons registered in Azad Jammu and Kashmir.– Subject to such conditions, limitations or restrictions as it may deem fit to impose, the Board may authorize the repayment in whole or in part of the input tax paid on any goods acquired in or imported into Pakistan by the persons registered in Azad Jammu and Kashmir as are engaged in making of zero-rated supplies.
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