Section 76 of Sales Tax Act, 1990 has explained fee and service charges.
Following is the text of section 76 of the Sales Tax Act, 1990:
76. Fee and service charges.– (1) The “Board with approval of the Federal Minister-in-charge” may, by notification in the official Gazette, subject to such conditions, limitations or restrictions as it may deem fit to impose, levy fee and service charges for valuation, in respect of any other service or control mechanism provided by any formation under the control of the Board, including ventures of public-private partnership, at such rates as may be specified in the notification.
(2) The Board may authorize and prescribe the manner in which fee and service charges collected under sub-section (1) shall be expended.
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