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<title>GOVERNMENT OF PAKISTAN</title>
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<h1 align="center" style="text-align:center">GOVERNMENT OF PAKISTAN</h1>
<p class="MsoNormal" align="center" style="text-align:center">MINISTRY OF FINANCE,
ECONOMIC AFFAIRS,</p>
<p class="MsoNormal" align="center" style="text-align:center">STATISTICS &
REVENUE</p>
<p class="MsoNormal" align="center" style="text-align:center">REVENUE DIVISION</p>
<p class="MsoNormal" align="center" style="text-align:center">*****</p>
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<p class="MsoNormal"><span style="mso-tab-count:6"> </span><span style="mso-spacerun: yes"> </span>Islamabad, the 28<sup>th</sup> September,
2000.</p>
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<h2>NOTIFICATION</h2>
<p class="MsoNormal" align="center" style="text-align:center">(Sales Tax)</p>
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<p class="MsoNormal" style="text-align:justify;line-height:150%"><span style="mso-tab-count:2"> </span>S.R.O. 675<span style="mso-spacerun: yes"> </span>(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 12<sup>th</sup> June, 1998 to the 31<sup>st</sup> 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</p>
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</span><!--[endif]-->he either declared such stocks to the sales tax authorities
upto the 31<sup>st</sup> July, 1998, as required under S.R.O.815(I)/98, dated
the 20<sup>th</sup> July, 1998, or made late declaration maximum upto 30<sup>th</sup>
June, 1999; and</p>
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</span><!--[endif]-->in case of non-declaration, he himself adjusted the input tax
involved on stocks held by him in any return maximum upto 30<sup>th</sup> June,
1999.</p>
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<p class="MsoBodyText2" style="line-height:150%;border:none;mso-border-bottom-alt:
solid windowtext .75pt;padding:0in;mso-padding-alt:0in 0in 1.0pt 0in">2.<span style="mso-tab-count:2"> </span>This notification shall not
entitle any registered person to claim refund of any tax, additional tax or
penalty already paid.</p>
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<p class="MsoNormal" style="text-align:justify">[C.No.1/1-COORD/2000(Pt)]</p>
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<p class="MsoNormal" align="right" style="margin-left:3.5in;text-align:right">(SARFRAZ
AHMAD KHAN)</p>
<p class="MsoNormal" align="right" style="margin-left:3.5in;text-align:right">ADDITIONAL
SECRETARY</p>
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