Sales Tax Act, 1990

Chapter-II

SCOPE AND PAYMENT OF TAX

From: 2023-07-01 - To: 0000-00-00 (2) A registered person shall not be entitled to deduct input tax from output tax unless,- (i) in case of a claim for input tax in respect of a taxable supply made 11[***], he holds a tax invoice 12[in his name and bearing his registration number] in respect of such supply 13[, or in case of supply of electricity or gas, a bill bearing his registration number and the address where the connection is installed] 14[:] 14[Provided that from the date to be notified by the Board in this respect, in addition to above, if the supplier has not declared such supply in his return or…