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Sales Tax Act, 1990
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SECTION : 113 Sub-Section 2 (a), (b) & (c)
 
Comments :
The proposed amendment allows for the carry forward of excess tax paid on account of minimum tax on turnover of a person till immediately succeeding five years.
 
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Common taxpayer ID number
Computerized system
e-intermediary
Input tax
Sales tax account
Supply
Value of supply
Wholesaler
Tax Credit Not Allowed
Joint and several liability
Excess amount to be refunded
Short paid amounts receivable
Exemption
Records
Return
Audit by Cost Accountants
Offences and Penalties
Obligation to produce documents
Search without Warrant
Power of Adjudication
Appeals
Appeals to Appellate Tribunal
Reference to High Court
Alternate Dispute Resolution

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