Sales Tax Act, 1990

Chapter-II

SCOPE AND PAYMENT OF TAX

From: 2023-07-01 - To: 0000-00-00 1[8A. Joint and several liability of registered persons in supply chain where tax unpaid.- Where a registered person receiving a taxable supply from another registered person is in the knowledge or has reasonable grounds to suspect that some or all of the tax payable in respect of that supply or any previous or subsequent supply of the goods supplied would go unpaid 2[, of which the burden to prove shall be on the department] such person as well as the person making the taxable supply shall be jointly and severally liable for payment of such unpaid amount of tax 3[:]] 4[Provided that the Board may by notification in the official gazette, exempt any transaction or transactions from the provisions of this section.] ___________________________________ 1-Section 8A inserted by Finance Act, 2006. 2-Expression added by Finance Act, 2015. 3-Substituted for full stop by Finance Act, 2007. 4-Proviso inserted by Finance Act, 2007. From: 2015-07-01 - To: 2023-06-30 8A. Joint and several liability of registered persons in supply chain where tax unpaid 1[of which the burden to prove shall lie on the department].- Where a registered person receiving a taxable supply from another registered person is in the knowledge or has reasonable grounds to suspect that some or all of the tax payable in respect of that supply or any previous or subsequent supply of the goods supplied would go unpaid, such person as well as the person making the taxable supply shall be jointly and severally liable for payment of such unpaid amount of tax: Provided that the Board may by notification in the official gazette, exempt any transaction or transactions from the provisions of this section. __________________________________ 1-Words etc.inserted by Finance Act, 2015. From: 2007-07-01 - To:…