GOVERNMENT OF PAKISTAN

REVENUE DIVISION

CENTRAL BOARD OF REVENUE

(SALES TAX WING)

*****

 

Islamabad, the 12^th June, 2004.

 

NOTIFICATION

(SALES TAX)

 

 

S.R.O. 510(I)/2004. — In exercise of the powers conferred by the first proviso to sub-section (1) of section 10 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to specify that the excess amount of tax carried forward by a registered person other than an exporter may be refunded, if the amount carried forward is not adjusted within a period of six months from the period in which it first arose.

[C. No. 1/33-STB/2004]

 

 

(Dr. Fareed Iqbal Qureshi)

Secretary (STB)