150ZM. Functions and responsibilities of the manufacturer or The manufacturer or importer of specified importer of specified goods.–(1) goods shall- make all production facilities available for installation of the system and allow access to the licensee for routine operations, inspection and maintenance; not supply any goods without routing them through the system and without affixation of tax stamps, banderoles, stickers, labels, barcodes etc. procured from the licensee; be responsible to pay the fee approved by the Board for the affixation or printing of the tax stamps, banderoles, stickers, labels, barcodes etc. require a licensee to provide the requisite quantities of tax stamps, banderoles, stickers, labels, barcodes etc. at least thirty days in advance, under intimation to the Board; be responsible for smooth functioning, protection and security of the system; report to the Board and concerned Commissioner Inland Revenue within twenty-four hours of any operational failure, damage, disruption or tampering of the system: Provided that any damage to the system found to be due to carelessness, negligence or deliberate action of the manufacturer will be repaired at the expense of the manufacturer, without prejudice to any legal action that may
150ZM. Functions and responsibilities of the manufacturer or importer of specified goods.–(1) The manufacturer or importer of specified goods shall- make all production facilities available for installation of the system and allow access to the licensee for routine operations, inspection and maintenance; not supply any goods without routing them through the system and without affixation of tax stamps, banderoles, stickers, labels, barcodes etc. procured from the licensee; be responsible to pay the fee approved by the Board for the affixation or printing of the tax stamps, banderoles, stickers, labels, barcodes etc. require a licensee to provide the requisite quantities of tax stamps, banderoles, stickers, labels, barcodes etc. at least thirty days in advance, under intimation to the Board; be responsible for smooth functioning, protection and security of the system; report to the Board and concerned Commissioner Inland Revenue within twenty-four hours of any operational failure, damage, disruption or tampering of the system: Provided that any damage to the system found to be due to carelessness, negligence or deliberate action of the manufacturer will be repaired at the expense of the manufacturer, without prejudice to any legal action that may
2015781171017761AmendmentinSalesTaxRules-27-06-2015-Vetted-Kashif.docx