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<o:Subject>Birthday </o:Subject>
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<o:Description>Shankar's Birthday falls on 25th July. Don't Forget to wish him</o:Description>
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<div class="Section1">
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">GOVERNMENT OF </span></b><st1:country-region><st1:place><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;mso-bidi-font-size:
10.0pt">PAKISTAN</span></b></st1:place></st1:country-region><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;mso-bidi-font-size:
10.0pt"><o:p></o:p></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">REVENUE
DIVISION<o:p></o:p></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">CENTRAL BOARD
OF REVENUE<o:p></o:p></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">(SALES TAX
WING)<o:p></o:p></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">******<o:p></o:p></span></b></p>
<p class="MsoNormal" align="right" style="text-align:right"><st1:city><st1:place><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">Islamabad</span></st1:place></st1:city><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">, </span><st1:date year="2000" day="2" month="9"><span style="font-size:12.0pt;mso-bidi-font-size:
10.0pt">the 2<sup>nd </sup>September, 2000</span></st1:date><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">.<o:p></o:p></span></p>
<p class="MsoNormal" align="right" style="text-align:right"><span style="font-size:
12.0pt;mso-bidi-font-size:10.0pt"><o:p> </o:p></span></p>
<h1><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">NOTIFICATION<o:p></o:p></span></h1>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">(SALES TAX)<o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-align:justify"><b style="mso-bidi-font-weight:
normal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;mso-bidi-font-size:
10.0pt;line-height:150%"><span style="mso-tab-count:2"> </span></span></b><span class="GramE"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt;line-height:
150%">S.R.O. 614 (I)/2000.</span></span><span style="font-size:12.0pt;
mso-bidi-font-size:10.0pt;line-height:150%;font-family:Symbol;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman";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-size:12.0pt;mso-bidi-font-size:10.0pt;
line-height:150%"> In exercise of the powers conferred by sub-section (2) of
section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to
exempt sales tax on taxable stocks to the extent of input tax payable but not
paid in respect of goods purchased, manufactured, imported or otherwise
acquired <span class="SpellE">upto</span> 30<sup>th</sup> June, 2000 and are
declared <span class="SpellE">upto</span> 30<sup>th</sup> September, 2000 by</span><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt;line-height:150%;font-family:
Symbol;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman";
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-size:
12.0pt;mso-bidi-font-size:10.0pt;line-height:150%"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:116.25pt;text-align:justify;text-indent:
-44.25pt;mso-list:l2 level1 lfo2;tab-stops:list 116.25pt"><!--[if !supportLists]--><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt"><span style="mso-list:Ignore">1.<span style="font:7.0pt "Times New Roman"">
</span></span></span><!--[endif]--><span style="font-size:12.0pt;mso-bidi-font-size:
10.0pt">a registered retailer, manufacturer, importer, wholesaler
including<span style="mso-spacerun:yes"> </span>dealer, distributor,
commission agent and supplier<span style="mso-spacerun:yes"> </span>who
declares stocks which were hitherto unaccounted for or undeclared, and <o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
mso-bidi-font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:116.25pt;text-align:justify;text-indent:
-44.25pt;mso-list:l2 level1 lfo2;tab-stops:list 116.25pt"><!--[if !supportLists]--><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt"><span style="mso-list:Ignore">2.<span style="font:7.0pt "Times New Roman"">
</span></span></span><!--[endif]--><span style="font-size:12.0pt;mso-bidi-font-size:
10.0pt">a person who being hitherto unregistered, who gets himself registered
under section 14 of the said Act <span class="SpellE">upto</span> 30<sup>th</sup>
September, 2000 and declares stocks of such goods as were available with him on
the day of making an application for registration under section 15 thereof;<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
mso-bidi-font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoBodyText" style="line-height:150%"><span class="GramE">subject</span>
to the condition that<span style="font-family:Symbol;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman";mso-char-type:symbol;
mso-symbol-font-family:Symbol"><span style="mso-char-type:symbol;mso-symbol-font-family:
Symbol">�</span></span></p>
<p class="MsoBodyText" style="margin-left:1.5in;text-indent:-.5in;line-height:
150%;mso-list:l1 level1 lfo4;tab-stops:list 1.5in"><!--[if !supportLists]--><span style="mso-list:Ignore">1.<span style="font:7.0pt "Times New Roman"">
</span></span><!--[endif]-->the <span class="SpellE">declarant</span>, if he does not
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this notification; and </p>
<p class="MsoBodyText" style="margin-left:1.5in;text-indent:-.5in;line-height:
150%;mso-list:l1 level1 lfo4;tab-stops:list 1.5in"><!--[if !supportLists]--><span style="mso-list:Ignore">2.<span style="font:7.0pt "Times New Roman"">
</span></span><!--[endif]--><span class="GramE">he</span> shall charge output tax at
the rate of fifteen per cent on the sale or supply of the declared taxable
stocks and pay net sales tax on the minimum value addition of<span style="mso-spacerun:yes"> </span>ten per cent.</p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
mso-bidi-font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoBodyText" style="line-height:150%">2.<span style="mso-spacerun:yes"> </span><span style="mso-tab-count:2"> </span>The
stocks shall be declared to the concerned Collector of Sales Tax in the Form
set out below:-</p>
<h1><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt;font-weight:normal">FORM<o:p></o:p></span></h1>
<p class="MsoNormal"> </p>
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<p class="MsoNormal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">Description
of exempt goods in stock.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">Quantity
of exempt goods in stock.<o:p></o:p></span></p>
</td>
<td width="90" valign="top" style="width:67.5pt;border:solid windowtext 1.0pt;
border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:
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<p class="MsoNormal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">Description
of taxable goods in stock.<o:p></o:p></span></p>
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<td width="90" valign="top" style="width:67.5pt;border:solid windowtext 1.0pt;
border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:
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<p class="MsoNormal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">Quantity
of taxable goods in stock.<o:p></o:p></span></p>
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<td width="114" valign="top" style="width:85.5pt;border:solid windowtext 1.0pt;
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<p class="MsoNormal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">Purchase
value of taxable goods (excluding sales tax amount).<o:p></o:p></span></p>
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solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">Total
amount of input tax involved on taxable goods.<o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">(1)<o:p></o:p></span></p>
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<td width="90" valign="top" style="width:67.5pt;border-top:none;border-left:none;
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">(2)<o:p></o:p></span></p>
</td>
<td width="90" valign="top" style="width:67.5pt;border-top:none;border-left:none;
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">(3)<o:p></o:p></span></p>
</td>
<td width="90" valign="top" style="width:67.5pt;border-top:none;border-left:none;
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">(4)<o:p></o:p></span></p>
</td>
<td width="114" valign="top" style="width:85.5pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">(5)<o:p></o:p></span></p>
</td>
<td width="108" valign="top" style="width:81.0pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">(6)<o:p></o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow:2;mso-yfti-lastrow:yes">
<td width="108" valign="top" style="width:81.0pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"> <span style="font-size:12.0pt;mso-bidi-font-size:
10.0pt"><o:p></o:p></span></p>
</td>
<td width="90" valign="top" style="width:67.5pt;border-top:none;border-left:none;
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"> <span style="font-size:12.0pt;mso-bidi-font-size:
10.0pt"><o:p></o:p></span></p>
</td>
<td width="90" valign="top" style="width:67.5pt;border-top:none;border-left:none;
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"> <span style="font-size:12.0pt;mso-bidi-font-size:
10.0pt"><o:p></o:p></span></p>
</td>
<td width="90" valign="top" style="width:67.5pt;border-top:none;border-left:none;
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"> <span style="font-size:12.0pt;mso-bidi-font-size:
10.0pt"><o:p></o:p></span></p>
</td>
<td width="114" valign="top" style="width:85.5pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"> <span style="font-size:12.0pt;mso-bidi-font-size:
10.0pt"><o:p></o:p></span></p>
</td>
<td width="108" valign="top" style="width:81.0pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"> <span style="font-size:12.0pt;mso-bidi-font-size:
10.0pt"><o:p></o:p></span></p>
</td>
</tr>
</tbody></table>
<span style="font-size:12.0pt;mso-bidi-font-size:10.0pt;font-family:"Times New Roman";
mso-fareast-font-family:"Times New Roman";mso-ansi-language:EN-US;mso-fareast-language:
EN-US;mso-bidi-language:AR-SA"><br clear="all" style="page-break-before:always">
</span>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">:-2-:<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
mso-bidi-font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
mso-bidi-font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoBodyText" style="line-height:150%">3.<span style="mso-tab-count:
2"> </span>The retailers who intend to pay turnover tax may
also declare their stocks as required in paragraph 2, provided that they, if
not already enrolled get themselves enrolled <span class="SpellE">upto</span> the
30<sup>th</sup> September, 2000, as prescribed under section 3A of the said Act
and rules made <span class="SpellE">thereunder</span> and pay turnover tax on the
value of sale or supply of such stocks to consumers from the general public
without any input tax adjustment. </p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
mso-bidi-font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoBodyText" style="line-height:150%">4.<span style="mso-tab-count:
2"> </span>A person who correctly declares his stocks and
pays the sales tax due thereon as aforesaid under this notification shall be
entitled to immunity from past sales tax liabilities to the extent of such
declared stocks.</p>
<div style="border:none;border-bottom:solid windowtext 1.5pt;padding:0in 0in 1.0pt 0in">
<div style="border:none;border-bottom:solid windowtext 1.5pt;padding:0in 0in 1.0pt 0in">
<p class="MsoBodyText2" style="line-height:150%"> </p>
</div>
</div>
<p class="MsoNormal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">[<span class="GramE">F.No.1(</span>33)STP/93(<span class="SpellE">Pt.II</span>)A]<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt"><o:p> </o:p></span></b></p>
<p class="MsoNormal" align="right" style="text-align:right"><b style="mso-bidi-font-weight:
normal"><span style="font-size:12.0pt;mso-bidi-font-size:10.0pt">(</span></b><span class="SpellE"><b style="mso-bidi-font-weight:normal"><span style="font-size:
13.0pt;mso-bidi-font-size:10.0pt">Sarfraz</span></b></span><b style="mso-bidi-font-weight:
normal"><span style="font-size:13.0pt;mso-bidi-font-size:10.0pt"> Ahmad Khan</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;mso-bidi-font-size:
10.0pt">)<o:p></o:p></span></b></p>
<h2>Additional Secretary</h2>
<b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;
mso-bidi-font-size:10.0pt;font-family:"Times New Roman";mso-fareast-font-family:
"Times New Roman";mso-ansi-language:EN-US;mso-fareast-language:EN-US;
mso-bidi-language:AR-SA"><br clear="all" style="mso-special-character:line-break;
page-break-before:always">
</span></b>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" align="center" style="text-align:center"> </p>
</div>
</o:smarttagtype></o:smarttagtype></o:smarttagtype></o:smarttagtype></body></html>