10-26-2010, 08:30 PM
SPECIAL PROCEDURE FOR PAYMENT OF EXTRA SALES TAX ON SPECIFIED ELECTRIC HOME APPLIANCES
58S. Application.--The provisions of this Chapter shall apply to the supplies of electric home appliances namely, television sets, refrigerators, freezers, air conditioners, electric ovens, microwave ovens, washing machines, spin dryers, and DVD/CD players of all types, hereinafter referred to as specified electric goods in this Chapter.
58T. Mode, manner and rate applicable for payment of extra amount of tax.
-- (1) Extra amount of sales tax at the rate of 0.75% of value of supplies shall be levied and collected on the supplies of all specified electric goods by manufacturers and importers in addition to the tax payable under sub-sections (1) and (2) of section 3 of the Act, as the case may be.
58S. Application.--The provisions of this Chapter shall apply to the supplies of electric home appliances namely, television sets, refrigerators, freezers, air conditioners, electric ovens, microwave ovens, washing machines, spin dryers, and DVD/CD players of all types, hereinafter referred to as specified electric goods in this Chapter.
58T. Mode, manner and rate applicable for payment of extra amount of tax.
-- (1) Extra amount of sales tax at the rate of 0.75% of value of supplies shall be levied and collected on the supplies of all specified electric goods by manufacturers and importers in addition to the tax payable under sub-sections (1) and (2) of section 3 of the Act, as the case may be.
