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(Part 1)

THE SALES TAX ACT, 1990 1. Short title, extent and commencement. -- (1) This Act may be called the Sales Tax Act, 1990. (2) It extends to the whole of Pakistan. (3) It shall come into force on such date as the Federal Government may, by notification in the official Gazette, appoint. 2. Definitions. In this Act, unless the...


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