Sales Tax Act, 1990

Chapter- II

SCOPE AND PAYMENT OF TAX

6(2) The tax in respect of taxable supplies made 5[***] during a tax period shall be paid by the registered person 6[by the date as prescribed in this respect] 7[:]   8[Provided that the Board may, by a notification in the Official Gazette, direct that the tax in respect of all or such classes of supplies (other than zero-rated supplies) of all or such taxable goods, as may be specified in the aforesaid notification, shall be charged, collected and paid in any other way, mode, manner or at time as may be specified therein 9[:]]   10[Provided further that in the case of steel melters, steel re-rollers and composite units, the tax shall be collected on the basis of per unit electricity consumption including use of electricity produced by a captive  power plant or through any other alternative source of energy at the rate or rates as prescribed by the Board, through notification in the official Gazette.…