ISLAMABAD, June 19: The Central Board of Revenue (CBR) has consolidated and updated different rules and special procedures into a single SRO as the Sales Tax Special Procedures (STSP) 2004.

An official source told Dawn on Saturday that the STSP notified through SRO484 would be effective from July 1, 2004 except for special procedures for supply of ginned cotton.

The old rules and special procedures shall stand repealed/ rescinded on the date the new provisions come into effect, added the official.

The SRO484 includes the STSP for filing of nil returns, payment of sales tax by commercial importer on value addition, for payment of retail tax, for payment of sales tax by jewellers, for collection and payment of sales tax on electric power, for collection and payment of sales tax on natural gas, for supply of ginned cotton, for the spinning industry, for supply of sugar to Trading Corporation of Pakistan, for payment of sales tax on supply of food, for payment of sales tax by steel melter and re- roller, for shipping industry and for zero-rating of hand knotted carpets.