Scope and Payment of Tax Chapter- 05
(ii) Mr. Amir is a non-registered person under the said Act, deals in taxable supplies only.
Q. No. 5(c) February 2014
Shalimar Private Limited (SPL) manufactures and supplies household electrical goods to Altamash
Enterprises (AE). Both the companies are registered under the Sales Tax Act, 1990. During the month
of January, 2014 SPL had supplied 30 washing machines to AE. However, AE decided to return 16
washing machines to SPL due to sub-standard quality.
Required: Under the provision of the Sales Tax Rules, 2006 describe the procedure to be followed
by Altamash Enterprises (AE) for returning the goods.
Q. No. 6 (a) (i) Spring 2013
Apparently an exempt supply and a zero-rated supply are look-alike. Under both the cases a
person is not required to pay tax under the Sales Tax Act, 1990. However, these two types
of supplies differ with each other on many points.
Differentiate exempt supply and zero-rated supply with reference to the following:
Taxability Registration under the Sales Tax Act, 1990 Credit of input Maintenance of records under the Sales Tax Act,1990 Filling of return under the Sales Tax Act,1990Q. No. 6 (a) (ii) Spring 2013
Where any goods are returned by the buyer on the ground that the same are unfit for
consumption and are required to be destroyed by the supplier. What shall be the requirement for
destroying such goods under the Sales Tax Rules, 2006? Is buyer entitled to claim input tax on
such goods?
Q. No. 5(b) February 2013
Mr. Waqar and Mr. Tanveer are registered persons under the sales Tax Act 1990, Mr. Waqar
purchases goods from Mr. Tanveer. Mr. Waqaar has reasonable grounds to suspects that Mr. Tanveer
has not been depositing the sales tax paid by Mr. Waqar on the supplly of goods by Mr. Tanveer.
Advise Mr. waqar about the following:
(i) What is the liability of Mr, waqar in the above scenario?
(ii) Who has the power to declare the transactions exempt from any liability in case where the tax
remains unpaid?
Q. No. 4 (a) August 2012
As per section 2(48) of Sales Tax Act, 1990 zero-rated supply means a taxable supply which is
charged to tax at the rate of zero percent under section (4). On what grounds rate of zero percent is
applicable under section 4 of the Sales Tax Act, 1990?
Q. No. 4 (b) August 2012
Where a person who is required to file a tax return fails to file the return f or a tax period by the due
date, an officer of (Inland Revenue) shall, after a notice to show cause to such person, make an order
for assessment of tax in accordance with sections 33 and 34 of the Sales Tax Act, 1990. What is the
time limitation of passing an order related to assessment of tax under section 11 of the Sales Tax Act,
1990?
Q.4 (b) (i) SUMMER 2012