S.R.O. 978(I)/2004, Islamabad, the 10th December, 2004

SROS: S.R.O. 978(I)/2004, Islamabad, the 10th December, 2004 POWER OF THE 1[COLLECTOR OF SALES TAX] TO CONDONE THE TIME LIMIT OF ADJUSTMENT/REFUND OF INPUT SALES TAX IN TERMS OF SECTION 66 Notification No. S.R.O. 978(I)/2004, dated 10th December, 2004.-- In exercise of the powers conferred by proviso to section 74 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to empower 1[Collector of Sales Tax] to condone the time limit of adjustment/refund of input sales tax in terms of section 66, beyond the prescribed period, subject to the following conditions, namely:- (a) the payments have been made in accordance with the provisions of section 73 of the Sales Tax Act, 1990; (b) the invoice or goods declaration or bill of entry relating to the transaction contains the full name, address and…