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 recover any sales tax prior to the 31^st August, 1991, and has started paying sales tax on 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 conditions 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.

[C.No. 1(13)STT/2002] 

( Manzoor Ahmad )

Additional Secretary