Sales Tax Rules, 2006

CHAPTER-XVIII

MISCELLANEOUS PROVISIONS

From: 2023-12-07 - To: 0000-00-00 159. Grant of exemption under section 65 of the Act.- In order to avail exemption under section 65 of the Act, the following procedure shall be followed, namely:- a. if a registered person claims that the supplies made by him during a certain period qualify for exemption under section 65 of the Sales Tax Act, 1990, he may make an application to the Commissioner Inland Revenue having jurisdiction. The Commissioner Inland Revenue will examine the case, collect relevant information from other Commissioners Inland Revenues and, the Collectors of Customs, if so required. On receipt of such reports, if he is satisfied that the case falls within the scope of section 65, he will refer the same to the Revenue Division. b. in the reference to the Revenue Division,…