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<!-- saved from url=(0068)https://download1.fbr.gov.pk/sros/SalesTaxSROS/2003/2003sro344st.htm -->
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<title>GOVERNMENT OF PAKISTAN</title>
</head>
<body data-new-gr-c-s-check-loaded="14.1240.0" data-gr-ext-installed="">
<dl>
<div align="center">
<center>
<dt><font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">GOVERNMENT
OF PAKISTAN </span><span style="mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Arial Unicode MS; mso-bidi-font-weight: bold"><o:p>
</o:p>
</span></font></dt>
</center>
</div>
<div align="center">
<center>
<dt><font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">REVENUE
DIVISION </span><span style="mso-bidi-font-size: 12.0pt; mso-bidi-font-weight: bold"><o:p>
</o:p>
</span></font></dt>
</center>
</div>
<div align="center">
<center>
<dt><font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">CENTRAL
BOARD OF REVENUE </span><span style="mso-bidi-font-size: 12.0pt; mso-bidi-font-weight: bold"><o:p>
</o:p>
</span></font></dt>
</center>
</div>
<div align="center">
<center>
<dt><font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">(SALES
TAX WING) </span><span style="mso-bidi-font-size: 12.0pt; mso-bidi-font-weight: bold"><o:p>
</o:p>
</span></font></dt>
</center>
</div>
<div align="center">
<center>
<dt><font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">***** <o:p>
</o:p>
</span></font></dt>
</center>
</div>
<div align="right">
<dt><font size="2" face="Arial">Islamabad, the 14<sup>th</sup> April, 2003<o:p>
</o:p>
</font></dt>
</div>
<div align="center">
<center>
<dt><font size="2" face="Arial"><span style="mso-spacerun:
yes"> </span><b style="mso-bidi-font-weight:normal"><u>NOTIFICATION</u></b><span style="mso-bidi-font-size: 12.0pt"><o:p>
</o:p>
</span></font></dt>
</center>
</div>
<div align="center">
<center>
<dt><b><font size="2" face="Arial">(SALES TAX) <o:p>
</o:p>
</font></b></dt>
</center>
</div>
</dl>
<dl>
<dt><font size="2" face="Arial"> <span style="mso-bidi-font-size: 12.0pt">
</span><b>S. R. O.<span style="mso-spacerun: yes"> </span>344
(I)/2003.-</b><span style="mso-spacerun: yes"> </span>WHEREAS, the
Committee constituted by the Federal Government for alleviation of hardship
in specific cases recommended the following in the case of M/s. Agha�s
Supermarket (ASM), 1, Uzma Court, D.C.3, Block 8, Clifton, Karachi, namely:
-</font></dt>
<dt style="text-indent: 0in"><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
<dt><font size="2" face="Arial">
(a) they may be
encouraged to withdraw their suit against the department from the Sindh High
Court;</font></dt>
<dt><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
<dt><font size="2" face="Arial">
(b) turnover
related to non-taxable supplies may be ascertained and deducted;</font></dt>
<dt><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
<dt><font size="2" face="Arial">
(c) their
taxable turnover for the period July, 1998 to December, 1999 (the period for
which show cause</font></dt>
<dt> <font size="2" face="Arial">
notice was issued) may be determined correctly by an expert appointed
through mutual consultation</font></dt>
<dt> <font size="2" face="Arial">
and their tax liability may
accordingly be firmed up;</font></dt>
<dt><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
<dt><font size="2" face="Arial">
(d) for the
purposes of determining their tax liability the applicants may be allowed to
claim input tax</font></dt>
<dt>
<font size="2" face="Arial"> credit on supplies received
by them during the relevant period;</font></dt>
<dt><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
<dt><font size="2" face="Arial">
(e) additional
tax and penalty imposed on M/s. Agha�s Supermarket (ASM), 1, Uzma Court,
D.C.3,</font></dt>
<dt> <font size="2" face="Arial">
Block 8, Clifton, Karachi may be waived off under section 34A of the Sales
Tax Act, 1990; and</font></dt>
<dt><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
<dt><font size="2" face="Arial">
(f) <span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>if M/s. Agha�s Supermarket (ASM), 1, Uzma Court, D.C.3, Block 8,
Clifton, Karachi is agreeable,</font></dt>
<dt><font size="2" face="Arial">
their liability for the period January, 2000 to July, 2000 may also be
determined in the recommended</font></dt>
<dt> <font size="2" face="Arial">
manner; and</font></dt>
<div align="center">
<center>
<dt><font size="2" face="Arial"> </font></dt>
</center>
</div>
<dt style="text-indent: 0in"><font size="2" face="Arial">in terms of the above
mentioned recommendations, chartered firm M/s. Ford Rhodes Sidat Hyder and
Company was appointed by the Collector of Sales Tax and Central Excise
(Adjudication-III), Karachi, in consultation with the department and M/s.
Agha�s Supermarket (ASM), 1, Uzma Court, D.C.3, Block 8, Clifton, Karachi.<span style="mso-spacerun: yes">
</span>The Collector of Sales Tax and Central Excise (Adjudication-III),
Karachi decided the case on the basis of the report of the experts vide
Order-in-Original No. 25/2003, dated 8<sup>th </sup>March, 2003 and adjudged
Rs. 6,39,162 as principal amount of sales tax recoverable from M/s. Agha�s
Supermarket (ASM), 1, Uzma Court, D.C.3, Block 8, Clifton, Karachi. The
adjudged principal amount has been paid by them.</font></dt>
<div align="center">
<center>
<dt><font size="2" face="Arial"> </font></dt>
</center>
</div>
<dt><font size="2" face="Arial">
NOW, THEREFORE, in exercise
of the powers conferred by section 34A of the Sales Tax Act, 1990, the
Central Board of Revenue is pleased to exempt, as a special case, amount of
additional tax and penalty leviable on the principal amount of sales tax Rs.
6,39,162 adjudged, <u>vide</u> Order-in-Original No. 25/2003, dated 8<sup>th
</sup>March, 2003 passed by the Collector of Sales Tax and Central Excise
(Adjudication-III), Karachi, as recommended by the Committee.</font></dt>
<dt><font size="2" face="Arial"> <o:p>
</o:p>
</font></dt>
<dt><font size="2" face="Arial"> </font><font size="2" face="Arial">[C.No.
1(130)STT/2000]</font></dt>
<div align="left">
<dt style="text-indent: 0in; line-height: 150%"><font size="2" face="Arial"> </font><b><font size="2" face="Arial">
( Manzoor Hussain Memon)<o:p>
</o:p>
</font></b></dt>
</div>
<div align="left">
<dt style="text-indent: 0in"><b><font size="2" face="Arial">
Secretary (STT)<o:p>
</o:p>
</font></b></dt>
</div>
</dl>
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