GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE
REVENUE DIVISION
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Islamabad, the 10^th September, 2002 

NOTIFICATION
(SALES TAX) 

                        S.R.O. 605(I)/2002. -  WHEREAS the Federal Government is satisfied that, inadvertently and as a general practice, sales tax was not charged on speedometers for vans and pick-ups supplied by M/s. Alson Industries, Karachi, a registered person, prior to the 31^st August, 1991;
                        AND WHEREAS the said registered person did not recovery any sales tax prior to the 31^st August, 1991, and has stated paying sales tax no such supplies with effect from the 1^st September, 1991; 

                        NOW, THEREFORE, in pursuance of section 65 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that the tax not levied during the aforesaid period shall not be required to be paid by the aforesaid registered person subject to the condition that –  

(a)              they account for their supplies of the said goods from September, 1991, onwards and shall also pay sales tax thereon if not already paid; 

(b)              pay additional tax under section 34 of the Sales Tax Act, 1990, on the principal amount of tax paid in terms of clause (a); and  

(c)               no refund of sales tax on any ground shall be claimed or paid for the period prior to September, 1991.

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[C.No. 1(13)STT/2002]

(Manzoor Ahmed)
Additional Secretary