Sales Tax Act, 1990

Chapter-I

PRELIMINARY

From: 2023-07-01 - To: 0000-00-00 (a) in respect of a taxable supply, the consideration in money including all Federal and Provincial duties 110[and taxes, if any, which the supplier receives from the recipient for that supply but excluding the amount of tax: Provided that - (i) in case the consideration for a supply is in kind or is partly in kind and partly in money, the value of the supply shall mean the open market price of the supply excluding the amount of tax; 111[ ... ] (ii) in case the supplier and recipient are associated persons and the supply is made for…