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Sales Tax Act, 1990
Chapter-II SCOPE AND PAYMENT OF TAX
From: 2023-07-01 - To: 0000-00-00 1[3AA ***] ________________________________ 1-Section (3AA) omitted by Finance Act, 2008. From: 2004-07-01 - To: 2008-06-30 3AA. Retail tax.- (1) Subject to the provisions of this section, and such conditions and procedures regarding the mode, manner, and time of payment, and from such date as may be specified by the Federal Government, there shall be charged, levied and paid retail tax at the rate specified in section 3, by a retailer who is making taxable supplies in the course or furtherance of any taxable activity carried by him. (2) Subject to such modifications as the Board may specify, all provisions of this Act shall apply to the charge, levy, deduction of input tax, payment, collection and enforcement of the retail tax, as if it were sales tax under section 3. (3) The application for registration as tax payer of retail tax shall be made to the Collector in such form and manner as may be specified by the Board. (4) Notwithstanding the provisions of sub-section (1), a retailer not liable to pay tax, shall, after voluntary registration as prescribed under section 14, opt for paying sales tax under this section. ___________________________________________________________________________ In sub-section (4), for the words and figures "under section 18", the words and figures "as prescribed under section 14" were substituted vide Finance Act, 2004. From: 2003-06-17 - To: 2004-06-29 3AA. Retail tax.- (1) Subject to the provisions of this section, and such conditions and procedures regarding the mode, manner, and time of payment, and from such date as may be specified by the Federal Government, there shall be charged, levied and paid retail tax at the rate specified in section 3, by a retailer who is making taxable supplies in the course or furtherance of any taxable activity carried by him. (2) Subject to such modifications as the Board may specify, all provisions of this Act shall apply to the charge, levy, deduction of input tax, payment, collection and enforcement of the retail tax, as if it were sales tax under section 3. (3) The application for registration as tax payer of retail tax shall be made to the Collector in such…
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