The growth performance of overall manufacturing in general and large-scale manufacturing to particular has been lackluster at best in the 1990’s. After growing at an average rate of 8.2 percent in the 1980’s. The growth of large-scale manufacturing slowed to an average of 4.7 percent in the first half and further to 2.5 percent in...Read More

By Dr. Ikramul Haq* I.          INTRODUCTION The imposition of sales tax in Pakistan is not new. It has its origin in pre-partition era under the Government India Act of 1935. In recent years, the complexities have arisen in its implementation as the Federal Government, in the name of “documentation of economy”, decided to extend its...Read More