Sales Tax Act, 1990
64 sections, in full, as enacted. This is legal information, not legal advice.
- s. 2Definitions…………………………………………………… …
- s. 3Scope of tax
- s. 3AOmitted
- s. 3AAOmitted
- s. 18Omitted
- s. 19Omitted
- s. 20Omitted
- s. 21AActive taxpayers list
- s. 22Records
- s. 23Tax Invoices
- s. 24Retention of record and documents for six years
- s. 25Audit of sales tax affairs
- s. 25ADrawing of samples
- s. 25AATransaction between Associates
- s. 26Return
- s. 35Omitted
- s. 35AOmitted
- s. 36Omitted
- s. 37BProcedure to be followed on arrest of a person
- s. 37CSpecial Judges
- s. 37DCognizance of Offences by Special Judges
- s. 37ESpecial Judge, etc
- s. 37GTransfer of cases
- s. 50Power to make rules
- s. 50AComputerized system
- s. 51Bar of suits, prosecution and other legal proceedings
- s. 52Appearance by authorised representative
- s. 53Estate of deceased person
- s. 54Estate in bankruptcy
- s. 55Removal of difficulties
- s. 56Service of order, decisions, etc
- s. 56AAgreement for the exchange of information…………………………
- s. 56BDisclosure of information by a public servant
- s. 57Rectification of Mistake
- s. 58ARepresentatives
- s. 58BLiability and obligations of representatives
- s. 59Tax paid on stocks acquired before registration
- s. 61Repayment of tax in certain cases
- s. 61ARepayment of tax to persons registered in Azad Jammu and Kashmir
- s. 62Drawback allowable on re-export
- s. 66Refund to be claimed within one year
- s. 67Delayed Refund
- s. 67APayment of refund through sales tax refund bonds
- s. 68Liability of the registered person for the acts of his agent
- s. 69Issuance of duplicate of sales tax documents
- s. 70Computation of limitation period
- s. 71Special procedure
- s. 72Officers of Sales Tax to follow Board's orders, etc
- s. 72AReference to the authorities
- s. 72BSelection of audit by the Board
- s. 72DReward to whistleblowers
- s. 73Certain transactions not admissible
- s. 74Condonation of time-limit
- s. 74AValidation
- s. 76Fee and service charges
- s. 89Exercise books 4820
- s. 94Wheelchairs 8713
- s. 107Import and supply of iodized salt 2501
- s. 133Pesticides and their active 38
- s. 144Liquefied Natural Gas imported by 2711
- s. 152Supplies of electricity, as made 2716
- s. 165Goods imported by or donated to 99
- s. 167Goods temporarily imported into 99
- s. 179Import of cystagon, cysta drops 3004