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SLD No. 11276 C.No.l(138)STM/2000(Pt-XVIII) ,Dated 6th September, 2000. Consequent upon promulgation of Ordinance No.XLII of 2000, the following major changes have been made in the Sales Tax Act, 1990, which the Collectors are requested to enforce immediately:- (i) Under Section 3AAA read with SRO 622(I)/2000 dated 5.9.2000 start enlistment of those retailers who opt for enlistment and whose annual turnover exceed Rs.l million in any period during the last twelve months. The retailers already registered or enrolled are allowed to avail enlistment tax scheme. However, the persons enlisted under section 3AAA shall have to pay further tax @ 1.5% on their purchases under section 3(1 A) of the Sales Tax Act, 1990. (ii) A manufacturer engaged in the manufacture or production and supply of the goods specified in the Third…
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