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THE SALES TAX ACT, 1990 C O N T E N T S Page No. • THE PRINCIPLES OF INTERPRETATION OF TAX LAWS 1 • THESALES TAX ACT, 1990 33 Ss. Chapter I Preliminary 1. Short title, extent and commencement. 49 2. Definitions 68 Chapter-II SCOPE AND PAYMENT OF TAX 3. Scope of tax. 178 3A. Omitted 286 3AA. Omitted 286 3AAA. Omitted 286 3B. Collection of excess sales tax etc. 286 4. Zero rating. 288 5. Change in the rate of tax. 313 6. Time and manner of payment. 314 7. Determination of tax liability. 340 7A. Levy and collection of tax on specified goods on value addition. 402 8. Tax credit not allowed. 407 8A. Joint and several liability of registered persons in supply chain where tax unpaid. 451 8B. Adjustable input tax. 460 9. Debit and credit note. 466 10. Refund of input tax. 473 11. Omitted 514 11A. Short paid amounts recoverable without notice 630 11B. Limitation for issuing orders in certain cases 631 11C. Power of tax authorities to modify orders, etc. 632 11D. Best judgement Assessment 633 11E. Assessment of tax and recovery of tax not levied or short levied or erroneously refunded. 634 11F. Failure to withhold sales tax. 634 11G. Limitation for assessment. 635 12. Omitted 635 13. Exemption. 635 Chapter-III REGISTRATION 14. Registration. 662 14A. Repealed. 673 14AB. Discontinuance of gas and electricity connections. 673 14AC. Bar on operations of bank accounts. 674 14AD. Bar on transfer of immoveable property. 675 14AE. Other measures for non-registration. 676 15. Omitted 676 16. Omitted 677 17. Omitted 679 18. Omitted 679 19. Omitted 680 20. Omitted 681 21. De-registration, blacklisting and suspension of registration 681 21A. Active taxpayers list 710 Chapter-IV BOOK KEEPING AND INVOICING REQUIREMENTS 22. Records. 710 23. Tax Invoices. 720 24. Retention of record and documents for six years. 740 25. Audit of sales tax affairs. 743 25A. Drawing of samples. 783 25AA. Transaction between Associates 784 Chapter-V RETURNS 26. Return. 784 26A. Omitted 807 26AA. Omitted 807 26AB. Extension of time for furnishing returns 807 27. Special Returns. 808 28. Final Return. 809 29. Return deemed to have been made. 809 Chapter-VI APPOINTMENT OF OFFICER OF SALES TAX & THEIR POWERS. 30. Appointment of Authorities 810 30A. Directorate General, (Intelligence and Investigation) Inland Revenue 830 30AB. Tax Fraud Investigation Wing Inland Revenue 834 30B. Directorate General Internal Audit. 835 30C. Inland Revenue Services Academy. 836 30CA. Directorate General of Digital Initiatives 836 30D. Directorate General of Valuation. 836 30DD. Directorate of Post Clearance Audit 836 30DDD. Directorate General of Input Output Co-efficient Organization. 837 30DDDA.Directorate-General of law 837 30E. Powers and Functions of Directorate etc. 838 31. Powers. 838 32. Delegation of powers 842 32A. Audit by Special Audit Panels 846 32B. Appointment of experts and auditors. 849 32AA. Omitted. 850 Chapter-VII OFFENCES AND PENALTIES 33. Offences and penalties. 850 33A. Omitted 912 34. Default Surcharge. 912 34A. Exemption from penalty and default surcharge. 940 35. Omitted. 943 35A. Omitted. 944 36. Omitted. 944 37. Power to summon persons to give evidence and produce documents in inquiries under the Act. 993 37A. Power to inquire, investigate offences warranting prosecution under this Act and Arrest of a person.- 1001 37B. Procedure to be followed on arrest of a person. 1007 37C. Special Judges 1010 37D. Cognizance of Offences by Special Judges 1011 37E. Special Judge, etc.to have exclusive Jurisdiction 1012 37F. Provisions of Code of Criminal Procedure, 1898, to apply 1013 37G. Transfer of cases 1013 37H. Place of Sittings 1014 37I. Appeal to the High Court 1014 38. Authorised officers to have access to premises, stocks, accounts and records 1014 38A. Power to call for information. 1032 38B. Obligation to produce documents and provide information 1033 39. Omitted 1034 40. Searches under warrant 1034 40A. Omitted. 1040 40B. Posting of Inland Revenue Officer. 1043 40C. Monitoring of Tracking by Electronic or other means 1046 40D. Provisions relating to goods supplied from tax-exempt areas. 1048 40E. Licensing of brand name 1049 41. Omitted 1049 42. Omitted. 1050 Chapter-VIII APPEALS 43. Omitted. 1050 43A. Pecuniary jurisdiction in appeals 1050 44. Omitted. 1050 45. Omitted. 1050 45A. Power of the Board and Commissioner to call for records 1060 45B. Appeals. 1073 46. Appeals to Appellate Tribunal. 1091 47. Reference to the High Court 1140 47A. Alternative dispute resolution. 1163 47AB. Saving 1167 Chapter-IX RECOVERY OF ARREARS 48. Recovery of arrears of tax. 1167 Chapter-X MISCELLANEOUS 49. Sales of taxable activity or transfer of ownership. 1182 49A. Liquidators. 1184 50. Power to make rules. 1186 50A. Computerized system. 1187 50B. Electronic scrutiny and intimation 1188 51. Bar of suits, prosecution and other legal proceedings. 1189 52. Appearance by authorised representative. 1191 52A. e-intermediaries to be appointed. 1192 53. Estate of deceased person. 1193 54. Estate in bankruptcy. 1193 55. Removal of difficulties. 1194 56. Service of order, decisions, etc. 1194 56A. Agreement for the exchange of information 1195 56AB. Real time access to information and databases 1196 56B. Disclosure of information by a public servant 1197 56C. Prize schemes to promote tax culture 1198 57. Rectification of Mistake 1198 58. Liability for payment of tax in the case of private companies or business enterprises 1202 58A. Representatives. 1203 58B. Liability and obligations of representatives. 1205 58C. Inspection of audit firm– 1206 59. Tax paid on stocks acquired before registration 1206 60. Powers to deliver certain goods without payment of tax 1207 61. Repayment of tax in certain cases. 1208 61A. Repayment of tax to persons registered in Azad Jammu and Kashmir. 1208 62. Drawback allowable on re-export. 1208 63. Drawback on goods taken into use between importation and re-exportation. 1209 64. Power to declare what goods are identifiable and to prohibit drawback in case of specified foreign territory 1209 65. Exemption of tax not levied or short levied as a result of general practice 1210 66. Refund to be claimed within one year. 1214 67. Delayed Refund. 1226 67A. Payment of refund through sales tax refund bonds. 1231 68. Liability of the registered person for the acts of his agent 1232 69. Issuance of duplicate of sales tax documents 1232 70. Computation of limitation period 1232 71. Special procedure. 1232 72. Officers of Sales Tax to follow Board's orders, etc. 1238 72A. Reference to the authorities 1242 72B. Selection of audit by the Board 1243 72C. Reward to Inland Revenue Officers and Officials 1256 72D. Reward to whistleblowers 1256 73. Certain transactions not admissible. 1257 74. Condonation of time-limit. 1305 74A. Validation. 1314 75. Application of the provisions of Act IV of 1969 to Sales Tax 1316 76. Fee and service charges. 1316 77. Uniform 1316 • THE FIRST SCHEDULE (omitted) 1317 • THE SECOND SCHEDULE (omitted) 1317 • THE THIRD SCHEDULE 1317 • THE FOURTH SCHEDULE (omitted) 1321 • THE FIFTH SCHEDULE 1321 • THE SIXTH SCHEDULE 1326 • THE SEVENTH SCHEDULE (omitted) 1400 • THE EIGHT SCHEDULE 1400 • THE NINTH SCHEDULE 1413 • THE TENTH SCHEDULE 1416 • THE ELEVENTH SCHEDULE 1418 • THE TWELFTH SCHEDULE 1423 • THE THIRTEENTH SCHEDULE 1425 • INDEX 1427 Note: The Case-law of 2025 are available on the following pages: 6, 7, 8, 11, 14, 19, 21, 24, 25, 26, 27, 28, 29, 36, 54, 64, 116, 117, 118, 139, 151, 174, 244, 374, 400, 465, 468, 469, 473, 486, 490, 511, 513, 555, 560, 561, 565, 570, 596, 644, 651, 660, 680, 757, 764, 774, 809, 878, 907, 922, 956, 1048,, 1063, 1078, 1146, 1154, 1162, 1220, 1226, 1229, 1309, 1390, 1393, 1395, 1397, 1398, & 1399. _________________

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