Sales Tax Act, 1990

Chapter-II

SCOPE AND PAYMENT OF TAX

From: 2023-07-01 - To: 0000-00-00 (b) imported goods shall be charged to “tax at such rate as” is in force,- (i) in case the goods are entered for home consumption, on the date on a 9[goods declaration] is presented under section 79 of the Customs Act, 1969 (IV of 1969); (ii) in case the goods are cleared from warehouse, on the date on which a 2[goods declaration] for clearance of such goods is presented under section 104 of the Customs Act, 1969 (IV of 1969); Provided that where a 2[goods declaration] is…