GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS,

STATISTICS & REVENUE

REVENUE DIVISION

*****

 

 

                                                                         Islamabad, the 28th September, 2000.

 

 

NOTIFICATION

(Sales Tax)

 

 

                        S.R.O. 676    (I)/2000.- In exercise of the powers conferred by clause (a) of sub-section (2) read with sub-section (3) of section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to exempt sales tax payable under sub-section (1) of section 3, to the extent as specified in column (2) of the Table below, on the supplies made by those distributors who got themselves registered upto the 31st July, 1998, and as categorized in column (1) of the Table below:-

TABLE

 

Category

(1)

Extent of exemption

(2)

 

 

Distributors who did not charge enhanced rate of sales tax from 12.5% to 15% on the supplies made on 01.12.1998 (only one day).

 

2.5% of the tax payable on supplies made on 01.12.1998 (one day only).

 

2.                     This notification shall not entitle any registered person to claim refund of any tax, additional tax or penalty already paid.

 

[C.No.1/1-Coord/2000(Pt)]

 

 

 

(SARFRAZ AHMAD KHAN)

ADDITIONAL SECRETARY