GOVERNMENT OF PAKISTAN

GOVERNMENT OF PAKISTAN
REVENUE DIVISION
CENTRAL BOARD OF REVENUE
(SALES TAX WING)
***
Islamabad, the 5^th May, 2004.

NOTIFICATION
(Sales Tax)

S.R.O. 246(I)/2004.- In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 and section 34A of the Sales Tax Act, 1990, and in supersession of its Notification No. S.R.O. 500(I)/2003, dated the 7^th June, 2003 the Federal Government is pleased to exempt the amount of sales tax, additional tax and penalty payable in excess of the amount mentioned in column (3) of the Table below, by the categories of persons mentioned in column (2) thereof, subject to the following conditions, namely:-

(a) this notification shall not entitle any person to claim or take refund of any amount of sales tax already
paid by or recovered from him; and

(b) no audit of the record for the period of exemption shall be conducted if the amount of tax is paid in
terms of this notification by the 30^th June, 2004.


TABLE

Sr. No.	Category of person	Extent of exemption
(1)	(2)	(3)
1.	Retailers registered or enrolled before the 1^st July, 2000.	The whole of the amount of sales tax, turnover tax, additional tax and penalty payable on supplies made prior to registration.
2.	Retailers registered or enrolled during the period from the 1^st July, 2000 to the day preceding the date of this notification.	The whole amount of sales tax, turnover tax, additional tax and penalty payable on supplies made prior to the 1^st July, 2000, and the amount in excess of two percent of the turnover declared with the Income Tax authorities for supplies made during the period from 1^st July 2000 to the day preceding the date of this notification.
3.	Retailers who apply for registration or enrolment from the date of this notification to the 30^th June, 2004.	The whole amount of sales tax, turnover tax, additional tax and penalty payable on supplies made prior to the 1^st July, 2003 and the amount in excess of two percent of the turnover declared with the Income Tax authorities for supplies during the period from the 1^st July, 2003 to the date of registration. No audit of the record for the period prior to registration shall be conducted where a retailer registers on or before the 30^th June, 2004.