Sales Tax Act, 1990

  Amended upto 01-07-2026   The Sales Tax Act, 1990   1[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 goods   WHEREAS 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-I PRELIMINARY   1. 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, appoint.]                                       ___________________________________________________________ For Statements of Objects and Reasons see Gazette of Pakistan, dated the 30th March 1951, Pt. V. pp 36 and 37. Substituted for the words “or consumption of goods” by the Finance Act, 1960. Substituted for the words “or consumption of goods” by the Finance Act, 1960. Chapter I to X substituted for Chapters I to XVI by the Finance Act, 1990. Brackets and word “(Amendment)” omitted by the Finance Act, 1991. Came into force by Notification No. S.R.O. 1100(I)/90, dated 28-10-1990 w.e.f. 1st November, 1990 1[2. Definitions.– In this Act, unless there is anything repugnant in the subject or context,–   2[(1) “abettor” means a person who intentionally abets or connives in tax fraud as defined in clause (37) of section 2 or in the commission of any offence warranting prosecution under this Act, and includes a person who,–   prepares, or causes to be prepared with authorization of the registered person, invoices for false claim of input tax adjustment; or   allows use of bank account held or operated by him for abetting tax fraud or other offence warranting prosecution under this…