SRO 675(I)/2000

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE REVENUE DIVISION ***** Islamabad, the 28th September, 2000. NOTIFICATION (Sales Tax) S.R.O. 675 (I)/2000.- In exercise of the powers conferred by sub-section (2) read with sub-section (3) of section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to exempt sales tax on taxable supplies to the extent of input, other than the fixed tax or turnover tax, paid in respect of goods purchased by a distributor who got himself registered under section 14 of the said Act on any day during the period from the 12th June, 1998 to the 31st July, 1998, provided that such goods were purchased by him from a registered person against an invoice issued under section 23 of the said Act during a period of ninety days before making an application for registration under section 15 thereof, with the following conditions that (i) he either declared such stocks to the sales tax authorities upto the 31st July, 1998, as required under S.R.O.815(I)/98, dated the 20th July, 1998, or made late declaration maximum upto 30th June, 1999; and (ii) in case of non-declaration, he himself adjusted the input tax involved on stocks held by him in any return maximum upto 30th June, 1999. 2. This notification shall not entitle any registered person to claim refund of any tax, additional tax or penalty already paid. [C.No.1/1-COORD/2000(Pt)] (SARFRAZ AHMAD KHAN) ADDITIONAL SECRETARY