The Federal Board of Revenue (FBR) has notified 99 registered iron and steel manufacturers that will be subject to sales tax at the rate of Rs. 5 per unit of electricity consumed through electricity bills issued by their respective power distribution companies. Under the notification, the sales tax will be collected through electricity bills issued by the relevant power distribution companies at a rate of Rs. 5 per unit of electricity consumed. The FBR said the list of notified manufacturers may be revised from time to time by the board or on the recommendations of the relevant Commissioner Inland Revenue.