SALES TAX GENERAL ORDER NO. 2 OF 1991,
DATED 12TH MAY, 1991
[Reported as PTCL 1995 St. 818(i)]
Subject: CRUCIAL DATE FOR PAYMENT OF SALES TAX.
Question has arisen as to what would be the crucial date for payment of Sales Tax in terms of section 6 of the Sales Tax (Amendment) Act, 1990.
The issue has been examined in the Board and it has been decided that the date of' deposit of a valid cheque /pay-order in the treasury shall be deemed to actual date on which the sales tax was paid.
Issued by the C.B.R., Islamabad, under the signature of Mr. Khalid Mahmood second Secretory (GST-I).]