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<body lang="EN-US">
<div class="Section1">
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial">GOVERNMENT OF PAKISTAN</span></b></p>
<p class="MsoNormal" align="center" style="margin-left:1.0in;text-align:center;
text-indent:-1.0in"><b><span style="font-size:10.0pt;font-family:Arial">CENTRAL
BOARD OF REVENUE</span></b></p>
<p class="MsoNormal" align="center" style="margin-left:1.0in;text-align:center;
text-indent:-1.0in"><b><span style="font-size:10.0pt;font-family:Arial">REVENUE
DIVISION</span></b></p>
<p class="MsoNormal" align="center" style="margin-left:1.0in;text-align:center;
text-indent:-1.0in"><b><span style="font-size:10.0pt;font-family:Arial">*******</span></b></p>
<p class="MsoNormal" align="right" style="text-align:right"><span style="font-size:
10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" align="right" style="text-align:right"><span style="font-size:
10.0pt;font-family:Arial">Islamabad</span><span style="font-size:10.0pt;
font-family:Arial">, the 14<sup>th</sup> December, 2005</span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><u><span style="font-size:10.0pt;font-family:Arial">NOTIFICATION </span></u></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial">(Sales Tax) </span></p>
<p class="MsoNormal" style="line-height:200%"><span style="font-size:10.0pt;
line-height:200%;font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:200%"><span style="font-size:10.0pt;line-height:200%;font-family:Arial"> <b>S.R.O.
1236 (I)/2005</b>.� In exercise of the powers conferred by section 71 of
the Sales Tax Act, 1990, read with clause (9) of section 2, sections 3, 3AA and
4, sub-section (2) of section 6, section 7A, clause (b) of sub-section (1) of
section 8, clause (a) of sub-section (2) of section 13, sub-section (3) of
section 22, section 23, sections 26AA and 34A, and the first and second
provisos to section 45 thereof, the Federal Government is pleased to direct
that the following further amendments shall be made in the Sales Tax Special
Procedures Rules, 2005, namely:-</span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:200%"><span style="font-size:10.0pt;line-height:200%;font-family:Arial"> In the
aforesaid Rules, in Chapter V,<b>▬</b> </span></p>
<p class="MsoNormal" style="margin-left:.75in;text-align:justify;text-indent:
-.75in;line-height:200%"><span style="font-size:10.0pt;line-height:200%;
font-family:Arial">(a)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:200%;font-family:Arial">in
rule 35,<b> ▬</b></span></p>
<p class="MsoNormal" style="margin-left:75.75pt;text-align:justify;text-indent:
-39.75pt;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(i)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">in
sub-rule 2, in clause (b), for the brackets, words, letters, commas and full
stop �(for example WAPDA, KESC, etc.)�, the comma word and letters, �like
WAPDA� shall be substituted;and</span></p>
<p class="MsoNormal" style="margin-left:75.75pt;text-align:justify;text-indent:
-39.75pt;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(ii)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">in
sub-rule (3),<b> ▬</b> </span></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(a)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">in
the first proviso,<b> ▬</b></span></p>
<p class="MsoNormal" style="margin-left:2.0in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(i)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">the
word and letters �or KESC� shall be omitted; and</span></p>
<p class="MsoNormal" style="margin-left:2.0in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(ii)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">the
word commas and letters �or, as the case may be, KESC� shall be omitted; and</span></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(b)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">in
the second proviso, the word and letters �or KESC� shall be omitted;</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:200%"><span style="font-size:10.0pt;line-height:200%;font-family:Arial">(b) in rule
36,<b> ▬</b></span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> (i) in
sub-rule (1), the word and letters �and KESC� shall be omitted;</span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(ii) in sub-rule (2), the word and letters �and
KESC� shall be omitted; and</span></p>
<p class="MsoNormal" style="margin-left:2.0in;text-align:justify;text-indent:
-1.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(iii)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">in
sub-rule (4), the word and letters �or KESC� shall be omitted;</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:200%"><span style="font-size:10.0pt;line-height:200%;font-family:Arial">(c) in rule
37, <b>▬</b></span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(i) in the heading, the word and letters �and KESC�
shall be omitted; </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(ii) in sub-rule (1), the word and letters �and
KESC� shall be omitted; and</span></p>
<p class="MsoNormal" style="margin-left:75.75pt;text-align:justify;text-indent:
-39.75pt;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(iii)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">in
sub-rule (2), the word and letters �and KESC�, occurring twice, shall be
omitted; and</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:200%"><span style="font-size:10.0pt;line-height:200%;font-family:Arial">(d) after
rule 37, amended as aforesaid, the following new rule shall be inserted,
namely:<b> ▬</b> </span></p>
<p class="MsoNormal" style="margin-left:.5in;text-align:justify;line-height:200%"><b><span style="font-size:10.0pt;line-height:200%;font-family:Arial">�37-A Discharge of
tax liability by KESC. ▬</span></b><span style="font-size:10.0pt;
line-height:200%;font-family:Arial">(1) In case of the KESC, sales tax shall be
paid on the basis of supply of electric power billed to the consumers after
adjustment of input tax in terms of sections 7 and 8 of the Act and as provided
under sub-rule (3).</span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:.5in;text-align:justify;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial">(2) The KESC shall
file a monthly return under section 26 of the Act and Chapter II of the Sales
Tax Rules, 20+05, and deposit the amount of sales tax payable for the tax
period by the due date.</span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:.5in;text-align:justify;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial">(3) Input tax
adjustment shall be admissible to the KESC in proportion to the quantum of
electric power billed during the tax period.�.</span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify"><b><span style="font-size:10.0pt;
font-family:Arial">______________________________________________________________________</span></b></p>
<p class="MsoNormal"><b><u><span style="font-size:10.0pt;font-family:Arial">[C.No.1(33)STR/2000]</span></u></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:Arial"> </span></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:Arial"> </span></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:Arial"> </span></b></p>
<p class="MsoNormal" align="right" style="text-align:right"><b><span style="font-size:10.0pt;font-family:Arial">Additional Secretary </span></b></p>
<p class="MsoNormal" align="right" style="text-align:right"><b><span style="font-size:10.0pt;font-family:Arial">(Shahid Ahmad) </span></b></p>
<p class="MsoNormal" align="right" style="text-align:right;line-height:200%"><span style="font-size:10.0pt;line-height:200%;font-family:Arial"> </span></p>
</div>
</body></html>