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<!-- saved from url=(0068)https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2002sro344st.htm -->
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<title>S.R.O. 344(I)/2002</title>
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<dl>
<div align="center">
<center>
<dt><span style="text-decoration: none; text-underline: none">
<font size="2" face="Arial">GOVERNMENT
OF PAKISTAN<o:p>
</o:p>
</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="mso-bidi-font-weight:
normal"><font size="2" face="Arial">MINISTRY OF FINANCE, ECONOMIC AFFAIRS,<o:p>
</o:p>
</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="mso-bidi-font-weight:
normal"><font size="2" face="Arial">STATISTICS AND REVENUE<o:p>
</o:p>
</font></span></dt>
</center>
</div>
<div align="center">
<center>
<dt><span style="mso-bidi-font-weight:
normal"><font size="2" face="Arial">(REVENUE DIVISION)</font></span><span style="mso-bidi-font-weight:normal"><font size="2" face="Arial"> <o:p>
</o:p>
</font></span></dt>
</center>
</div>
<div align="right">
<dt><font size="2" face="Arial">Islamabad, the 15<sup>th</sup>
June, 2002</font><span style="mso-spacerun:
yes"><font size="2" face="Arial"> </font></span></dt>
</div>
<div align="center">
<center>
<dt><u><b><font size="2" face="Arial">NOTIFICATION<o:p>
</o:p>
</font></b></u></dt>
</center>
</div>
<div align="center">
<center>
<dt><b style="mso-bidi-font-weight:
normal"><font size="2" face="Arial">(SALES TAX)</font></b><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
</center>
</div>
</dl>
<p class="MsoNormal" style="text-align:justify;line-height:150%">
<font size="2" face="Arial"><span style="mso-tab-count:1"> </span><b>S.R.O. 344(I)/2002</b>. 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
<a href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2000sro124st.htm">(Electric Power) Rules, 2000</a>, the following further amendments shall be made and
shall be deemed to have been so made on the 15<sup>th</sup> March, 2000, namely:
</font></p>
<p class="MsoNormal" style="margin-left:.5in;text-align:justify;line-height:200%">
<font size="2" face="Arial">In
the said Rules, in rule 7, </font></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;line-height:150%"><font size="2" face="Arial">(i)<span style="mso-tab-count:1">
i</span>n sub-rule (1), for the words �WAPDA or KESC� the words
�distribution company� shall be substituted;</font></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:200%">
<font size="2" face="Arial">(ii)<span style="mso-tab-count:1">
</span>in sub-rule (2),</font></p>
<dl>
<dt style="text-align: justify; text-indent: .5in; line-height: 200%">
<font face="Arial" size="2"> (a)<span style="font-style: normal; font-variant: normal; font-weight: normal">
a</span>fter the word �invoice�, the words �in the tax period in which the
bill is paid� shall be inserted;</font></dt>
<dt style="text-align: justify; text-indent: .5in; line-height: 200%">
<font face="Arial" size="2"> <o:p>
</o:p>
(b)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>the words �is in the name of the registered consumer and� shall be
omitted; and</font></dt>
<dt style="text-align: justify; text-indent: .5in; line-height: 200%">
<font face="Arial" size="2"> (c)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>after the word �number� the words �and address of the business premises
declared to the</font></dt>
<dt style="text-align: justify; text-indent: .5in; line-height: 200%">
<font face="Arial" size="2">
Collector� shall be inserted;</font></dt>
</dl>
<p class="MsoNormal" style="margin-left:.5in;text-align:justify;line-height:200%;
tab-stops:1.0in list 1.75in"><font size="2" face="Arial">(iii)<span style="mso-tab-count:1">
</span>sub-rules (3) and (4) shall be omitted; and</font></p>
<p class="MsoNormal" style="margin-left:.5in;text-align:justify;line-height:200%;
tab-stops:1.0in list 1.75in"><font size="2" face="Arial">(iv)<span style="mso-tab-count:1">
</span>for sub-rule (5), the following shall be substituted, namely, </font></p>
<p class="MsoNormal" style="margin-left:81.0pt;text-align:justify;text-indent:
-45.0pt;line-height:150%;tab-stops:1.0in"><font size="2" face="Arial"><span style="mso-tab-count:1"> </span>�(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.�</font></p>
<dl>
<dt style="text-align: justify"><b style="mso-bidi-font-weight:
normal"><u><font size="2" face="Arial">[C.No.1/4-STB/2002]</font></u></b></dt>
<dt style="text-align: justify"> </dt>
<dt style="text-align: justify"> </dt>
<dt style="text-align: justify"><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
<div align="left">
<dt style="text-indent: .5in; margin-left: 4.5in"><b style="mso-bidi-font-weight:normal">
<font size="2" face="Arial"> (FALAK
SHER)<o:p>
</o:p>
</font></b></dt>
</div>
<div align="left">
<dt><font size="2" face="Arial"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-weight: bold"> Additional
Secretary</span> </font></dt>
</div>
</dl>
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