01 -Preamble of SALES TAX ACT 1990

The preamble of Sales tax Act, 1990 states that it is an act to consolidate and
amend the law relating to the levy of a tax on the sale, importation, exportation,
production, manufacture or consumption of goods.

Therefore, tax under the provisions of SALES TAX ACT 1990 is leviable on;

i) the sale of goods

ii) import,

iii) export,

iv) production,

v) manufacture and

vi) consumption of goods.