Sales Tax Act, 1990

Chapter-II

SCOPE AND PAYMENT OF TAX

From: 2023-07-01 - To: 0000-00-00 48[(9) Notwithstanding anything contained in sub-section (1), tax shall be charged from retailers, other than those falling in Tier-1, through their monthly electricity bills, at the rate of five percent where the monthly bill amount does not exceed rupees twenty thousand and at the rate of seven and half percent where the monthly bill amount exceeds the aforesaid amount and the electricity supplier shall deposit the amount so collected…