KARACHI: The Federal Board of Revenue (FBR) on Wednesday notified zones to determine the highest retail price of fertiliser sold in retail packing for accurate calculation of sales tax. Earlier in November, a brief presentation was made by an FBR Member (IR-Ops) highlighting the need for notifying zones for an accurate determination of the highest retail price of fertiliser in retail packing. The members of Board-in-Council were informed that a notification on similar lines was issued for determination of highest retail price of cement sold in retail packing vide STGO No 94 of 2014 dated 12th December, 2014. The FBR decided that requisite powers may be delegated to an FBR Member (IR-Ops) for further necessary action in the matter. The retail price of items like cement/fertiliser varied from one to another province depending on the cost of transportation and other factors. Moreover, when a region-wise price would be fixed, sales tax would be charged on the highest retail price of fertiliser sold in retail packing. The maximum fixed price of fertiliser in the region would be considered for the purpose of imposition of sales tax. For this purpose, the FBR issued the aforementioned sales tax general order. According to the STGO, the FBR notified the following zones for the purpose of determination of highest retail price of any brand or variety of fertiliser sold in retail packing: Z 1 zone comprises Karachi, Mirpur Khas, Shaheed Benazirabad Division, Hyderabad, Jamshoro, Tando AllaYar, Matiyari, Tando Muhammad Khan, Thatta and Sujawal Civil Districts. Z2 zone comprises Sukkur, Larkana, Nasccrabad Divisions, Dadu. Sibi, Kohlu, Dera Bugti Civil Districts. Z3 zone comprises Bahawal Pur, Rahimyar Khan and Rajanpur Civil Districts. Z4 zone comprises Multan, Quetta, Zhob, Kalat, Makran Divisions, Bahawalnagar, D.G. Khan, Muzaffararh, Layyah, Harnai and Ziarat Districts. Z5 zone comprises Faisalabad, Sahiwal, D.I. Khan Divisions, Bhakkar, Mianwali Civil Districts. Z 6 zone comprises Lahore Division Sargodha and Khushab Civil Districts. Z7 comprises Gujranwala, Rawalpindi, Islamabad, Hazara, Peshawar, Bannu, Kohat. Malakand and Mardan Divisions; FATA, Northern Areas and Azad Jammu & Kashmir.