Sales Tax Act, 1990

Chapter-VII

OFFENCES AND PENALTIES

From: 2023-07-01 - To: 0000-00-00 1[40C. Monitoring or Tracking by Electronic or other means.- (1) Subject to such conditions, restrictions, and procedures, as it may being fit to impose or specified, the Board may, by notification in the official Gazette, specify any registered person or class of registered persons or any good or class of goods in respect of which monitoring or tracking of production, sales, clearances, stocks or any other related activity may be implemented through electronic or other means as may be prescribed. (2) From such date as may be prescribed by the Board, no taxable goods shall be removed or sold by the manufacturer or any other person without affixing tax stamp, banderole stickers, labels, 2[barcodes,] etc. in any such form,…