Notification No. S.R.O. 51(I)/96, dated 16th January, 1996.--

WHEREAS the Federal Government is satisfied that, inadvertently and as a general practice, tax was not charged on the infant milk formula (PCT heading 1901) supplied by M/s. Nestle Milkpak Limited, Lahore, a registered person, during the period from the 9th June, 1994 to the 12th April, 1995;

AND WHEREAS the said registered person has started paying tax on the said supplies from the 12th April, 1995, and did not recover any tax prior to that date;

NOW, THEREFORE, in exercise of the powers conferred by 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.