The Sales Tax Act, 1990

The Sales Tax Act, 1990 is the principal legislation governing sales tax in Pakistan. This book offers a comprehensive, updated, and practical analysis with instant updating service to keep you aligned with the latest legal developments.

CONTENTS:
• Section Wise Case Law
• Rules Wise Case Law
• Sales Tax Act 1990
• Sales Tax Rules 2006
• The Refund of Input Tax Rules, 1991
• Special Procedure for Ginning Industry Rules, 1996
• Special Procedure for Supply Of Food Rules, 1999.
• Special Procedure for Jewellers Rules, 2001.
• Zero-Rating of Hand-Knotted Carpets Rules, 2001.
• The Sales Tax Refund Rules, 2002
• Special Procedure for Manufacturers- Cum-Suppliers of Spun Yarn Rules, 2003.
• Special Procedure for Payment of Sales Tax on Sugar (Purchase by Trading Corporation of Pakistan) Rules, 2003.
• Electronic Filing of Sales Tax Return Rules, 2005.
• Exemption of Supplies against International Tender for Earthquake Rehabilitation Rules, 2006.
• Sales Tax Refund on Taxable Inputs used in Zero-Rated Supply Rules, 2006
• Refund of Sales Tax (on Export of Specified Goods) Rules, 2006.
• Processing of Refund Claims of Large Taxpayers Rules, 2007.
• The Sales Tax Special Procedures Rules, 2007
• Sales Tax Special Procedure (Withholding) Rules, 2007.
• The Repayment of Sales Tax to Persons Registered in Azad Jammu And Kashmir Rules, 2008
• Refund Claims of Recognized Agricultural Tractor Manufacturers Rules, 2012