Registration Chapter- 02
(iii) Mr. Ishaq is planning to import raw materials for business use. The annual imports are estimated at
Rs. 3.0 million.
(iv) Mr. Pervez is a commercial exporter. All his business purchases are either exempt supplies or from
unregistered suppliers.
(v) Mr. Farooq is a distributor of consumer goods and his annual turnover is Rs. 15 million.
(vi) Mr. Rafiq is a manufacturer of candles. His turnover in last twelve tax periods was below Rs. 5 million.
His utility bills during the same period were Rs. 550,000.
Q. NO. 6(b) Spring 2008 Narrate the circumstances under which, it becomes obligatory for a person to get
registered under the STA, 1990.
Q. NO. 6(c) Spring 2008 Under what circumstances can a person registered under the Sales Tax Act,
1990, be de-registered?
Q. NO. 7(b) Spring 2007 Registered persons under the sales tax rules 2006 (b) List down the persons who
are required to be registered under the Sales Tax Rules, 2006.
Q. NO. 8(c) Autumn 2007 What are the circumstances in which a person registered under the Sales Tax
Act, 1990 may apply for cancellation of his registration?
Q. NO. 12 Spring 2005 State under what circumstances the Collector of Sales-tax is empowered to black
list a registered person?
Q. NO. 11(a) Autumn 2005 Identify the persons required to be registered under the Sales Tax Act 1990.
Q. NO. 11(b) Autumn 2005 Under what circumstances is a registered person liable to be de-registered?
Also explain the procedure for de-registration.
Q. NO. 11(c) Autumn 2005 Explain the provisions relating to black listing and suspension of registration.