Sales Tax Act, 1990

CHAPTER 1

PRELIMINARY

TheSales Tax Act, 19901[Act No. III of 1951 as Amended by Act VII of 1990]An Act to consolidate and amend the law relating to the levy of a tax on the sale 2[, importation, exportation, production, manufacture or consumption] of goodsWHEREAS it is expedient to consolidate and amend the law relating to the levy of a tax on the sale 3[, importation, exportation, Production, manufacture or consumption] of goods;It is hereby enacted as follows:-4[Chapter-IPRELIMINARY1. Short title, extent and commencement.- (1) This Act may be called the Sales Tax 5[...] Act, 1990.(2) It extends to the whole of Pakistan.6[(3) It shall come into force on such date as the Federal Government may, by notification in the official Gazette,…