The Sales Tax Act, 1990 [Text, Commentary & Case-Law] — Edition 2026-27, By H. Arshad Mahmood (Amended upto 30th June, 2026)

The Sales Tax Act, 1990 [Text, Commentary & Case-Law] — Edition 2026-27, By H. Arshad Mahmood (Amended upto 30th June, 2026)

The Definitive Reference on Sales Tax Law in Pakistan

In a tax regime that evolves with every fiscal year, having an accurate, fully updated reference is not optional — it's essential. The Sales Tax Act, 1990 is the primary statute governing the levy and collection of sales tax in Pakistan, and this 2026-27 edition, amended up to 30th June 2026, provides the complete legal text alongside detailed commentary and relevant case law, ensuring readers are working with the most current and legally sound reference available.

Why This Manual is a Strategic Necessity

Sales tax compliance touches nearly every registered business in Pakistan, and the law's frequent amendments make outdated references a genuine liability. This volume consolidates the full statutory text with expert commentary explaining practical application, alongside case law showing how courts and tribunals have interpreted key provisions. For tax practitioners, auditors, and business owners, it is the essential tool for ensuring accurate compliance and informed decision-making.

Key Features & Statutory Coverage

• Fully Updated Text: The complete Sales Tax Act, 1990, amended up to 30th June 2026.
• Expert Commentary: Section-by-section analysis clarifying registration requirements, tax computation, and compliance obligations.
• Case-Law Compilation: Relevant judicial and tribunal precedents illustrating practical interpretation of the Act.
• Compliance Clarity: Guidance on input/output tax adjustments, exemptions, and procedural requirements.
• Current Edition: The 2026-27 edition ensures readers are working from the most up-to-date legal framework.

Ideal For:

• Tax Consultants & Advocates: An essential reference for advising clients on sales tax compliance and disputes.
• Chartered Accountants & Auditors: A reliable tool for ensuring accurate tax computation and reporting.
• Business Owners & Finance Professionals: Practical guidance for navigating registration, filing, and compliance obligations.
• Judges & Legal Researchers: A consolidated source of statutory text, commentary, and precedent.

About the Author & Publisher

Written by H. Arshad Mahmood and published by Lords Law Book House, this edition offers an authoritative, fully updated reference on sales tax law, making it an indispensable resource for tax and legal professionals across Pakistan.