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<div class="Section1">
<p align="center" class="MsoBodyTextIndent" style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; BORDER-RIGHT: medium none; BORDER-TOP: medium none; MARGIN-LEFT: 0in; TEXT-ALIGN: center; mso-padding-alt: 0in 0in 0in 0in"><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">GOVERNMENT OF
PAKISTAN<o:p></o:p></span></b></p>
<p align="center" class="MsoBodyText" style="TEXT-ALIGN: center"><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">MINISTRY OF FINANCE, ECONOMIC
AFFAIRS,<o:p></o:p></span></b></p>
<p align="center" class="MsoBodyText" style="TEXT-ALIGN: center"><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">STATISTICS AND
REVENUE<o:p></o:p></span></b></p>
<p align="center" class="MsoBodyText" style="TEXT-ALIGN: center"><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">REVENUE
DIVISION<o:p></o:p></span></b></p>
<p align="center" class="MsoBodyText" style="TEXT-ALIGN: center"><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">*****</span></b><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt"><o:p></o:p></span></p>
<p class="MsoBodyText"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt"><!--[if !supportEmptyParas]--> <!--[endif]--><o:p></o:p></span></p>
<p align="right" class="MsoBodyText" style="TEXT-ALIGN: right"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">Islamabad, the 18<sup>th</sup> June,
2001.<o:p></o:p></span></p>
<p align="center" class="MsoBodyText" style="TEXT-ALIGN: center"><b style="mso-bidi-font-weight: normal"><u><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">NOTIFICATION<o:p></o:p></span></u></b></p>
<p align="center" class="MsoBodyText" style="TEXT-ALIGN: center"><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">(SALES
TAX)<o:p></o:p></span></b></p>
<p class="MsoBodyTextIndent" style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; BORDER-RIGHT: medium none; BORDER-TOP: medium none; LINE-HEIGHT: 200%; MARGIN-LEFT: 0in; mso-padding-alt: 0in 0in 0in 0in"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt"><!--[if !supportEmptyParas]--> <!--[endif]--><o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; TEXT-ALIGN: left; TEXT-INDENT: 0.5in"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">S.R.O. 392(I)/2001.</span><span style="FONT-FAMILY: Symbol; FONT-SIZE: 10pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-char-type: symbol; mso-symbol-font-family: Symbol"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol">�</span></span><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt"> In exercise of the powers conferred
by clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, the
Federal Government is pleased to exempt the whole amount of sales tax in excess
of that liable to be paid at the rates specified under any applicable fixed
sales tax rules up to the 30<sup>th</sup> June, 1998, the Simplified Sales Tax
Rules, 1999, or under any written instructions from the Central Board of
Revenue, on supplies made by a manufacturer up to the 30<sup>th</sup> June,
2000, subject to the following conditions, namely: -<o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; TEXT-ALIGN: left"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt"><!--[if !supportEmptyParas]--> <!--[endif]--><o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; MARGIN-LEFT: 1in; TEXT-ALIGN: left; TEXT-INDENT: -0.5in; mso-list: l0 level1 lfo1; tab-stops: list 1.0in left 1.5in"><!--[if !supportLists]--><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">(i)<span style="FONT: 7pt 'Times New Roman'">
</span></span><!--[endif]--><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">Such
manufacturer was working in accordance with any of the aforesaid rules or
instructions of the Central Board of Revenue and was regularly paying tax due
under such schemes or instructions up to the 30<sup>th</sup> June,
2000;<o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; TEXT-ALIGN: left; tab-stops: list 1.5in"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt"><!--[if !supportEmptyParas]--> <!--[endif]--><o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; MARGIN-LEFT: 1in; TEXT-ALIGN: left; TEXT-INDENT: -0.5in; mso-list: l0 level1 lfo1; tab-stops: list 1.0in"><!--[if !supportLists]--><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">(ii)<span style="FONT: 7pt 'Times New Roman'">
</span></span><!--[endif]--><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">outstanding arrears of sales tax, if
any, pertaining to the period up to the 30<sup>th</sup> June, 2000, or
thereafter are paid before the 31<sup>st</sup> December,
2001;<o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; TEXT-ALIGN: left; tab-stops: list 1.5in"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt"><!--[if !supportEmptyParas]--> <!--[endif]--><o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; MARGIN-LEFT: 1in; TEXT-ALIGN: left; TEXT-INDENT: -0.5in; mso-list: l0 level1 lfo1; tab-stops: list 1.0in"><!--[if !supportLists]--><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">(iii)<span style="FONT: 7pt 'Times New Roman'">
</span></span><!--[endif]--><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">no
case of tax fraud is outstanding against him for the period up to the
30<sup>th</sup> June, 2000, or the date of starting to operate under VAT mode of
sales tax, whichever is earlier; and<o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; TEXT-ALIGN: left; tab-stops: list 1.5in"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt"><!--[if !supportEmptyParas]--> <!--[endif]--><o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; MARGIN-LEFT: 1in; TEXT-ALIGN: left; TEXT-INDENT: -0.5in; mso-list: l0 level1 lfo1; tab-stops: list 1.0in"><!--[if !supportLists]--><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">(iv)<span style="FONT: 7pt 'Times New Roman'">
</span></span><!--[endif]--><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">such
manufacturer is registered, and has been regularly paying sales tax at the rate
specified in sub-section (1) of section 3 of the Sales Tax Act, 1990, since the
1<sup>st </sup>July, 2000, or the date of starting to operate under VAT mode of
sales tax, whichever is earlier:<o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; TEXT-ALIGN: left; tab-stops: list 1.5in"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt"><!--[if !supportEmptyParas]--> <!--[endif]--><o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; TEXT-ALIGN: left"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt"><span style="mso-tab-count: 2">
</span>Provided that, -<o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; TEXT-ALIGN: left"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt"><!--[if !supportEmptyParas]--> <!--[endif]--><o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; MARGIN-LEFT: 1in; TEXT-ALIGN: left; TEXT-INDENT: -0.5in; mso-list: l1 level1 lfo2; tab-stops: list 1.0in"><!--[if !supportLists]--><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">(a)<span style="FONT: 7pt 'Times New Roman'">
</span></span><!--[endif]--><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">for
the purpose of conditions (i) and (iv) above, non-filing of, or non-payment
against a maximum of four tax returns during the relevant period shall be
condoned subject to the condition that the arrears are paid before the
31<sup>st</sup> December, 2001;<o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; MARGIN-LEFT: 1in; TEXT-ALIGN: left; TEXT-INDENT: -0.5in; mso-list: l1 level1 lfo2; tab-stops: list 1.0in"><!--[if !supportLists]--><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">(b)<span style="FONT: 7pt 'Times New Roman'">
</span></span><!--[endif]--><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">with
reference to condition (iv) above, if any person started discharging his tax
liabilities under the VAT mode of sales tax on any date prior to the 1<sup>st
</sup>July, 2000, the exemption under this notification shall be admissible only
up to that date provided arrears are paid in terms of condition (ii) above;
and<o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; MARGIN-LEFT: 1in; TEXT-ALIGN: left; TEXT-INDENT: -0.5in; mso-list: l1 level1 lfo2; tab-stops: list 1.0in"><!--[if !supportLists]--><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">(c)<span style="FONT: 7pt 'Times New Roman'">
</span></span><!--[endif]--><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">the
benefit of this notification shall not be admissible to any person who obtained
a new registration before or after the abolition of any of the aforesaid fixed
tax or other scheme to avoid payment of his tax liabilities accrued
thereunder.<o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; TEXT-ALIGN: left; tab-stops: list 1.5in"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt"><!--[if !supportEmptyParas]--> <!--[endif]--><o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; TEXT-ALIGN: left; TEXT-INDENT: 0.5in"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">2.<span style="mso-tab-count: 1">
</span>The benefit of this notification shall be admissible only if the
registered person applies to the Collector of Sales Tax having jurisdiction in
proper form along with the relevant documents duly certified by the concerned
trade association as to the fulfillment of the said conditions and the
Collector, after having satisfied himself about the accuracy and genuineness of
such application issues a formal order to the effect that the applicant is
allowed the benefit of this notification.<o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; TEXT-ALIGN: left"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt"><!--[if !supportEmptyParas]--> <!--[endif]--><o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="LINE-HEIGHT: 150%; TEXT-ALIGN: left; TEXT-INDENT: 0.5in"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">3.<span style="mso-tab-count: 1">
</span>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.<o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="TEXT-ALIGN: left; tab-stops: list 1.5in"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt"><!--[if !supportEmptyParas]--> <!--[endif]--><o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="TEXT-ALIGN: left"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt"><!--[if !supportEmptyParas]--> <!--[endif]--><o:p></o:p></span></p>
<p class="MsoNormal"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt">[C.
No.<span style="mso-tab-count: 1">
</span>3(9)STL&P/2001]<o:p></o:p></span></p>
<p align="left" class="MsoBodyText" style="TEXT-ALIGN: left"><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt"><!--[if !supportEmptyParas]--> <!--[endif]--><o:p></o:p></span></b></p>
<p align="right" class="MsoBodyText" style="TEXT-ALIGN: right"><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt"><!--[if !supportEmptyParas]--> <!--[endif]--><o:p></o:p></span></b></p>
<p align="right" class="MsoBodyText" style="MARGIN-LEFT: 4in; TEXT-ALIGN: right"><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">( RIAZ AHMAD MALIK
)<o:p></o:p></span></b></p>
<p align="right" class="MsoBodyText" style="MARGIN-LEFT: 4in; TEXT-ALIGN: right"><span style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">Additional
Secretary<o:p></o:p></span></p></div>
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