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ABSTRACT The purpose of this article is to familiarize General Public as well as Law students with the filing of Sales Tax Returns, Department of Sales Tax/ requirement of filing of returns as well as Imposition of Penalties on the basis of non-filing of returns, short payment of Sales Tax and non-payment of Sales Tax.

Muhammad Muazzam Mughal . (2003) SALES TAX PROCEDURE UNDER THE SALES ACT,1990 , Journal of Research ( Humanities), Vol XXXVIII, Issue 1.
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