C No l(6)ST(RT)98(STP), Dated 31st December, 1998.

I am directed to refer to your letter No M/Gen-98/7532, dated 22.8.1998 on the above subject and to say that M/s Services Sales Corporation Lahore Ltd (hereinafter called SSCLL) fall within the purview of the definition of a "person" under sub-section (21) of section 2 of the Sales Tax Act, 1990. Moreover, SSCLL, being in retail business, are also covered by the term "retailer" under section 2(28) of the Act. Since annual turnover of SSCLL (the total of its 225 retail outlets) exceeds Rs.5 million, they do not qualify for exemption under S.No.42(b) of the Sixth Schedule to the Sales Tax Act, 1990. 2. In view of the aforesaid legal position, SSCLL are required to register under section 14(l)(ii) of the Act as a "retailer" and should apply for registration under section 15. 3. SSCLL, however, has an option to get its branches (the 225 retail stores /outlets) registered separately, Collectorate-wise, in terms of section 16 of the Act but that would not alter the liability…