S.R.O. 239(I)/2001.--Whereas the Federal Government is satisfied that inadvertently and as a general practice, sales tax was not charged on bus and truck chassis, whether fitted with cabin or without cabin and with windshield but without bodies assembled and supplied by M/s. Hinopak Motors Limited, M/s. National Motors Limited, M/s. Sindh Engineering Limited and M/s. Ghandara Nissan Diesel Limited (all registered persons) during the period from the 1st July, 1990 to the 17th October, 1993;
And Whereas the said registered persons did not recover any tax prior to the 17th October, 1993 and have started paying the tax, or are responsible to pay the tax on the said supplies with effect from the 18th October, 1993;
Now, therefore, in pursuance of section 65 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that the tax not charged or levied during the aforesaid period shall not be required to be paid by the aforesaid registered persons.
[C.No. 1/39-STT/96]