Registration Chapter- 02
ICMAP PAST PAPERS THEORETICAL QUESTIONS
Q. NO. 5(b) Fall 2016
Mr. Amir is engaged in the business of manufacturing and import of fast moving consumer goods (FMCGs).
Recently he is planning to open a retail business across the different cities of Pakistan through various general
stores. These general stores will supply the goods from wholesale to general consumers. Mr. Amir is intending
to get registered each general store under the Sales Tax Act, 1990.
Required:
Briefly explain the following in the light of the relevant provisions of the Sales Tax Act, 1990:
Whether Mr. Amir will be required to obtain a separate registration for each general store?
Whether Mr. Amir will be classified as a retailer or he is required to comply with certain conditions?
Q. NO. 5 Autumn 2016
(b) Keeping in view the provisions of section 14 of the Sales Tax Act, 1990, identify with reasons whether
following persons are required to obtain sales tax registration:
(i) A manufacturer who falls under the category of 'cottage industry'.(ii) Retailer who is required to pay extra sales tax through his electricity bills under sub-
section (9) of section 3 of the Sales Tax Act, 1990.(iii) Importer of exempt goods.(iv) Every exporter.(v) Wholesaler or distributor of exempt goods.Q. NO. 5 (b) SUMMER 2008 What are the rules for de-registration of a registered person under the Sales
Tax Law?
Q. NO. 7 (b) SUMMER 2006 Explain the procedure for De-registration under the Sales Tax Act, 1990.