Sales Tax Act, 1990

Chapter-II

SCOPE AND PAYMENT OF TAX

From: 2023-07-01 - To: 0000-00-00 5[(1A) Subject to the provision of sub section (6) of section 8 or any notification issued thereunder, where taxable supplies are made to a person who has not obtained registration number 6[or he is not an active taxpayer], there shall be charged, levied and paid a further tax at the rate of 7[four] percent of…