Section 10 of Sales Tax Act, 1990 has explained refund of input tax under sales tax law. The Federal Board of Revenue (FBR) issued the Sales Tax Act, 1990 updated up to June 30, 2021. The Act incorporated amendments brought through Finance Act, 2021. Following is the text of section 10 of Sales Tax Act, 1990: 10. Refund of input tax.– (1) If the … Continue reading Refund of input under sales tax law