Section 21(10) in The Police Enhanced Penalties Ordinance, 2005
(10)Reverse Tax Credit. - If goods purchased are intended for the use specified under sub-section (4) but are subsequently used, fully or partly, for purposes other than those specified under the said sub-section, or there is loss of goods arising out of theft or destruction for any reason or stock of goods remaining unsold at the time of closure of business, the input tax credit availed at the time of such purchase shall be reduced from the tax credit for the period during which the said utilization has taken place :Provided that if part of the goods purchased are utilized otherwise, the amount of reverse tax credit shall be proportionately calculated in a manner that is just and reasonable.
