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Sales Tax Act, 1990
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SECTION : 147 Sub-Section (4), (5) Clause (a), (b), (c), (d) & (6)
 
Comments :
The proposed amendment seeks to change the date for quarterly payment of advance tax. Moreover, the tax payer has been allowed to file an estimate to the commissioner anytime before the last installment is due in case tax payment by him for the relevant tax year is likely to be less then the amount he is required to pay.
 
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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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