The Sales Tax Act, 1990

Chapter I
1. Short title, extent and commencement.
2. Definitions.
Chapter-II SCOPE AND PAYMENT OF TAX
3. Scope of tax. 22
3B. Collection of excess sales tax etc.
4. Zero rating.
25
5. Change in the rate of tax.
6. Time and manner of payment.
27
7. Determination of tax liability.
29
7A. Levy and collection of tax on specified goods on value addition. 30
8. Tax credit not allowed.
31
8A. Joint and several liability of registered persons in supply chain where tax
unpaid. 33
8B. Adjustable input tax.
33
9. Debit and credit note. 34
10. Refund of input tax. 34
11. Assessment of Tax and recovery of tax not levied r short levied or erronously refunded.
35
11A. Short paid amounts recoverable without notice. 37
13. Exemption. 38
Chapter-III REGISTRATION
14. Registration. 39
21. De-registration, blacklisting and suspension of registration. 40
Chapter-IV BOOK KEEPING AND INVOICING REQUIREMENTS
22. Records. 42
23. Tax Invoices.- 43
24. Retention of record and documents for six years.- 45
25. Access to record, documents, etc.- 45
25A. Drawing of samples.- 47
25AA. Transaction between Associates. 47

Chapter-V RETURNS
26. Return. 47
27. Special Returns.
50
28. Final Return. 50
29. Return deemed to have been made.
50
Chapter-VI APPOINTMENT OF OFFICER OF SALES TAX & THEIR POWERS
30. Appointment of Authorities 51
30A. Directorate General, (Intelligence and Investigation) Inland Revenue
30B. Directorate General Internal Audit.
30C. Directorate General of Training and Research.
30D. Directorate General of Valuation.
30DD. Directorate of Post Clearance Audit.
30DDD. Directorate General of Input Output Co-efficient Organization...
30E. Powers and Functions of Directorate etc.
31. Powers. 54
32. Delegation of powers 54
32A. Audit by Special Audit Panels 55
Chapter-VII
OFFENCES AND PENALTIES
33. Offences and penalties.
56
34. Default Surcharge. 62
34A. Exemption from penalty and default surcharge. 63
37. Power to summon persons to give evidence and produce documents in inquiries under the Act.64
37A. Power to arrest and prosecute
37B. Procedure to be followed on arrest of a person.
37C. Special Judges
37D. Cognizance of Offences by Special Judges
37E. Special Judge, etc. to have exclusive Jurisdiction.
37F. Provisions of Code of Criminal Procedure, 1898, to apply
37G. Transfer ofcases...........
37H. Place of Sittings
37I. Appeal to the High Court
38. Authorised officers to have access to premises, stocks, accounts and record72
38A. Power to call for information.
38B. Obligation to produce documents and provide information
40. Searches under warrant
40A. Omitted.
40B. Posting of Inland Revenue Officer.

 40C. Monitoring of Tracking by Electronic or other means

Chapter-VIII
APPEALS
45. Omitted.
45A. Power of the Board and Commissoner to call for records.
45B. Appeals.
46. Appeals to Appellate Tribunal.
47. Reference to the High Court.
47A. Alternative dispute resolution.
Chapter-IX RECOVERY OF ARREARS
48. Recovery of arrears of tax.Chapter-X MISCELLANEOUS
49. Sales of taxable activity or transfer of ownership.- 49A. Liquidators.
50. Power to make rules.
50A. Computerized system.
50B. Electronic scrutiny and intimation
51. Bar of suits, prosecution and other legal proceedings.
52. Appearance by authorised representative.
52A. e-intermediaries to be appointed.
53. Estate of deceased person.
54. Estate in bankruptcy.
55. Removal of difficulties.
56. Service of order, decisions, etc.
56A. Agreement for the exchange of information.
56B. Disclosure of information by a public servant
56C. Prize schemes to promote tax culture
57. Rectification of Mistake
58. Liability for payment of tax in the case of private companies or business enterprises
58A. Representatives.
58B. Liability and obligations of representatives.
59. Tax paid on stocks acquired before registration 98
60. Powers to deliver certain goods without payment of tax
61. Repayment of tax in certain cases.
61A. Repayment of tax to persons registered in Azad Jammu and Kashmir.
62. Drawback allowable on re-export.-63. Drawback on goods taken into use between importation and re-exportation.

64. Power to declare what goods are identifiable and to prohibit drawback in case of
specified foreign territory.
65. Exemption of tax not levied or short levied as a result of general practice
66. Refund to be claimed within one year.
67. Delayed Refund.
68. Liability of the registered person for the acts of his agent.
69. Issuance of duplicate of sales tax documents.
70. Computation of limitation period.
71. Special procedure.
72. Officers of Sales Tax to follow Board's orders, etc.
72A. Reference to the authorities
72B. Selection of audit by the Board
72C. Reward to Inland Revenue Officers and Officials
72D. Reward to whistleblowers
73. Certain transactions not admissible.
74. Condonation of time-limit.
75. Application of the provisions of Act IV of 1969 to Sales Tax......
SCHEDULES
107
1. THE FIRST SCHEDULE
107
2. THE SECOND SCHEDULE 107
3. THE THIRD SCHEDULE
107
4. THE FOURTH SCHEDULE 108
5. THE FIFTH SCHEDULE
109
6. THE SIXTH SCHEDULE
112
7. THE SEVENTH SCHEDULE 158
8. THE EIGHT SCHEDULE158
9. THE NINTH SCHEDULE. 172