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020618
GOVERNMENT
OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE REVENUE DIVISION
Islamabad, the 18th June, 2001.
NOTIFICATION
(SALES TAX)
S.R.O. 395(I)/2001.- 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 chargeable on all supplies made by a registered textile weaving, knitting, sizing or
processing unit prior to the date of its registration, subject to the following
conditions, namely:-
(a) The unit was not registered, enrolled or working under any of the provisions of
the Sales Tax Act, 1990, or any Notification issued thereunder before the 31st December,
2000;
(b) the unit got registration on or before the 1st January, 2001, and thereafter is
regularly paying sales tax at the rate specified in sub-section (1) of section 3 of the
Sales Tax Act, 1990, and is complying with the provisions of the said Act and rules made
thereunder;
(c) pays arrears of sales tax, if any, up to the 31st December, 2001; and
(d) the unit is not involved in any case of tax fraud.
2. 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.
3. 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.
[C. No. 3(9)STL&P/2001]
( RIAZ AHMAD MALIK )
Additional Secretary
