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S.R.O 524 (I)/2008: - In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 and section 34A of the Sales Tax Act, 1990, the Federal Government is pleased to exempt the amount of sales tax, default surcharge and penalty payable in respect of the taxable supplies made prior to 11th June, 2008, subject to the following conditions, namely:-
(i) the supplies were made by an unregistered person who was otherwise liable to be registered under the Sales Tax Act, 1990;
(ii) such person applies for registration during the period 1st June, 2008 to 31st July, 2008 and thereafter files sales tax returns and pays tax due regularly; and
(iii) this notification shall also not apply to the registered persons against whom a case of tax fraud or evasion has already been framed.
(Abdul Wadood Khan)
Additional Secretary
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