2014-07-31+9 added

What changed in the Sales Tax Act, 1990 between the 2010 and 2014-07-31 versions

Between the version published 2010 and the one published 2014-07-31, 9 sections appeared for the first time.

Reading this in plain terms: a section appearing for the first time usually means a new provision was inserted. A section disappearing usually means it was omitted, though it can also have been moved under a new heading this comparison did not match. Treat this as a guide to what to check in the official text, not as proof.

8 other sections looked different at first but were found in both versions’ text, so the difference was in the PDF layout rather than the law. They are not listed.

New in this version

Not found under the same number

These were in the previous version. This version does not have them under the same number or heading, and its text does not say they were omitted. They may have been omitted, or moved and reworded under a new number. Check the official PDF before relying on either reading.

section 3AAA: Omitted 3B. Collection of excess sales tax etc
section 30DD: Directorate of Post Clearance Audit
section 36: Recovery of tax not levied or short-levied or erroneously refunded
section 58B: Liability and obligations of representatives
section 61A: Repayment of tax to persons registered in Azad Jammu and Kashmir…….66 62. Drawback allowable on re-export
section 69: Issuance of duplicate of sales tax documents
section 74: Condonation of time-limit
section 75: Application of the provisions of Act IV of 1969 to Sales Tax
section 130: Appointment of Authorities

How to check this yourself

Open the 2014-07-31 version in full and compare against the earlier one. Both carry a link to their official FBR PDF and a SHA-256 checksum, so you can verify either against the source.

This is information, not legal or tax advice.

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