Transcription of The Sales Tax Act, 1990
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The Sales Tax Act, 1990
The Sales Tax Act, 1990 ( Sales Tax Act, 1990, as on 1st July, 2008. The amendments through the Finance Act, 2008, have been shown in blue) The Sales Tax Act, 1990 (Act No. III of 1951 as Amended by Act VII of 1990) 1 The Sales Tax Act, 1990 The Sales Tax Act, 1990 (Act No. III of 1951 as Amended by Act VII of 1990) Chapter I PRELIMINARY 1. Short title, extent and commencement. -- (1) This Act may be called the Sales Tax Act, 1990. (2) It extends to the whole of Pakistan. (3) It shall come into force on such date as the Federal Government may, by notification in the official gazette , appoint. 2. Definitions. In this Act, unless there is anything repugnant in the subject or context,-- (1) Appellate Tribunal means the Customs, Excise and Sales Tax Appellate Tribunal constituted under section 194 of the Customs Act; (2) appropriate officer means an officer of Sales Tax authorised by the Board by notification in the official gazette to perform certain functions under this Act; (2A) arrears , in relation to a person, means, on any day, the Sales tax due and payable by the person under this Act before that day but which has not yet been paid, (3) associates (as)
Board by notification in the official Gazette to perform certain functions under ... Provincial sales tax levied on services rendered or provided to the person; and (e) levied under the Sales Tax Act, 1990 as adapted in the State of ... the North West Frontier Province Sales Tax Ordinance, 2000 (III of 2000); and
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