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The second revised edition of this book was necessitated as first edition could no longer cater for more updates. In 1990 imposition of VAT-mode sales tax in Pakistan generated many controversies, which unfortunately are still persisting. This book is a humble attempt presenting the sales tax law for the comprehension of all the readers, ranging from a layman to a qualified professional, covering all possible angles and areas.


Unfortunately, fiscal laws in Pakistan are highly uncertain and prone to unexpected changes though administrative actions that are perhaps one of the worst forms of delegated exercise of powers. In view of this fact and frequent issuance of Statutory Regulatory Orders (SRO) under Sales Tax Act, 1990, we have decided to present this book in a loose-leaf binder (with post-lock system to replace the pages) so that a regular up-dating service is ensured through 24-hours on-line facility at and finally through printed replaceable pages.


The study of sales tax law requires a systematic analysis of its provisions which is possible only on the basis of an authoritative treatise giving detailed, reliable, authentic and thorough coverage of principles of taxation and interpretation of statutes. We hope that this work is going to fulfil these objectives. There has been a pressing demand from our invaluable readers of a book on sales tax law, which is not only comprehensive and up to date, but also makes the exposition of a difficult and intricate subject, lucid through appropriate analysis and comments so as to make them understand the law in an interesting and fascinating manner. We have tried our best in a short time to come up to their expectations.

This treatise on sales tax law comprises:



  • Text of Sales Tax Act, 1990 with footnotes explaining legislative history of every provision and understanding of important concepts in the light of reported judicial pronouncements.
  • Text of all the relevant rules with proper footnotes.
  • All the notifications issued under various sections.


  • Synopsis of entire Sales Tax Act, 1990 with exhaustive commentary covering:
    • History and Evolution
    • Basic Concepts
    • Charge, Scope and Exemptions
    • Registration, Record and Returns
    • Offences and Penalties
    • Appeals, Revisions and Dispute Resolution


  • General Orders
  • Circulars
  • Circular Letters


This compendium on sales tax has been prepared to cater for specific requirements of chartered accountants, taxpayers, lawyers, researchers, tax management consultants, income tax practitioners, officials of the department and the corporate sector. The most distinguishing feature of this book is its concise form and regular up-dating service. The second revised edition has several unparalleled features that makes it distinct from those available in the market:


  • The entire material is presented in a reader-friendly manner;
  • Each provision of law is provided with legislative history, comparable analysis, comments and excerpts from case law and other interacting laws;
  • Departmental circulars/instructions have been reproduced, wherever required;
  • Relevant case law is presented with intelligent classifications and self-explanatory headings making it absolutely convenient for the readers to find out answers to their peculiar queries;
  • A point of law not judicially annotated has been critically and comprehensively commented upon.


Since this book will be regularly updated, there is a continuous room for improvement. We assure our readers that on the basis of their views, comments and criticisms, which are most welcome and eagerly looked forward to, every possible effort will be made to make the present work better.



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