9Returns

9 Returns

Where airport shop goods are dealt with in a taxable manner by a person, being the proprietor of an inwards duty free shop, and sales tax is payable under this Act by the person upon the sale value of the goods, the person shall forthwith after so dealing with the goods: (a) if the goods are so dealt with at the place where the inwards duty free shop is located—lodge with a Collector; or (b) in any other case—furnish to the Commissioner; a return in a form approved by the Commissioner, setting forth full particulars of the goods so dealt with and other such information as is required.