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Sales Tax Act, 1990
Chapter-I PRELIMINARY
From: 2023-07-01 - To: 0000-00-00 The Sales Tax Act, 1990 1[Act No. III of 1951 as Amended by Act VII of 1990] An Act to consolidate and amend the law relating to the levy of a tax on the sale 2[, importation, exportation, production, manufacture or consumption] of goods WHEREAS it is expedient to consolidate and amend the law relating to the levy of a tax on the sale 3[, importation, exportation, Production, manufacture or consumption] of goods; It is hereby enacted as follows:- 4[Chapter-I PRELIMINARY 1. Short title, extent and commencement.- (1) This Act may be called the Sales Tax 5[...] Act, 1990. (2) It extends to the whole of Pakistan. 6[(3) It shall come into force on such date as the Federal Government may, by notification in the official Gazette, appoint.] ___________________________________________________________ 1 For Statements of Objects and Reasons see Gazette of Pakistan, dated the 30th March 1951, Pt. V. pp 36 and 37. 2 Substituted for the words “or consumption of goods” by the Finance Act, 1960. 3 Substituted for the words “or consumption of goods” by the Finance Act, 1960. 4 Chapter I to X substituted for Chapters I to XVI by the Finance Act, 1990. 5 Brackets and word “(Amendment)” omitted by the Finance Act, 1991. 6 Came into force by Notification No. S.R.O. 1100(I)/90, dated 28-10-1990 w.e.f. 1st November, 1990 From: 1991-06-20 - To: 2023-06-30 THE SALES TAX ACT, 1990 ACT NO. III OF 1951 AS AMENDED BY ACT VII OF 1990 An Act to consolidate and amend the law relating to the levy of a tax on the sale, importation, exportation, production, manufacture or consumption of goods; It is hereby enacted as follows: CHAPTER I PRELIMINARY 1. Short title extent and commencement. (1) This Act may be called the Sales Tax Act, 1990. (2) It extends to the whole of Pakistan. (3) It shall come into force on such date as the Federal Government may, by notification in the official Gazette, appoint. _____________________________________________________________________________ 1. In sub-section (1), the…
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