Sindh Sales Tax on Services Act, 2011

Chapter-I

PRELIMINARY

From: 2023-09-01 - To: 0000-00-00 6. Open market price: (1) The open market price of a service is: (a) the price the service would fetch in an open market transaction freely entered into between persons who are not associated persons; or (b) if it is not possible to determine an amount under paragraph (a), the price a similar service would fetch in an open market transaction freely made between persons who are not associated persons, adjusted to take account of the differences between the similar service and the actual…