GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE

                S.R.O. 784(I)/2003.-     WHEREAS the Federal Government is satisfied that, inadvertently and as a general practice, sales tax was charged at the rate of fifteen percent instead of twenty percent notified vide Notification No. S.R.O. 389(I)/2001, dated the 18th June, 2001, on Activated Bleaching Earth by Messers Phoenix Chemicals, Sheikhupura, on their supplies made during the period the 18th June, 2001 to the 31st May, 2002;

                AND WHEREAS the said registered person did not recover any tax in excess of fifteen percent prior to the 1st June, 2002, and have started paying the tax at the rate of twenty percent on the supplies of Activated Bleaching Earth with effect from the 1st June, 2002;

                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 in excess of fifteen percent during the aforesaid period shall not be required to be paid by the aforesaid person.