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Section-3: Situations for Levy of Sales Tax Further Tax Where taxable supplies are made to a person who has not obtained registration from FBR for sales tax, he will be charged further tax @ 3% in addition to standard sales tax of 17% on value of taxable supplies. Goods Description Value of Supply Amount of ST @17% Amount of Further Total Amount Including ST Tax @3% TV 1000 170 30 MOORE Shekha Mufti 1,200 26

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