Amendments in the Special Procedure for Collection and payment of Sales Tax Rules, 2000

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE (REVENUE DIVISION) Islamabad, the 15th June, 2002 NOTIFICATION (SALES TAX) S.R.O. 344(I)/2002. In exercise of the powers conferred by section 71 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that in the Special Procedure for Collection and Payment of Sales Tax (Electric Power) Rules, 2000, the following further amendments shall be made and shall be deemed to have been so made on the 15th March, 2000, namely: In the said Rules, in rule 7, (i) in sub-rule (1), for the words “WAPDA or KESC” the words “distribution company” shall be substituted; (ii) in sub-rule (2), (a) after the word “invoice”, the words “in the tax period in which the bill is paid” shall be inserted; (b) the words “is in the name of the registered consumer and” shall be omitted; and (c) after the word “number” the words “and address of the business premises declared to the Collector” shall be inserted; (iii) sub-rules (3) and (4) shall be omitted; and (iv) for sub-rule (5), the following shall be substituted, namely, “(5) In case a registered consumer is consuming electric power for both the taxable as well as non-taxable activity, he shall ascertain the correct amount of electric power consumed in taxable activity and adjust the input tax in accordance with the Apportionment of Input Tax Rules, 1996.” [C.No.1/4-STB/2002] (FALAK SHER) Additional Secretary