CTHRepealedLegislation
Sales Tax (Old Law) Regulations
27How and where tax payable
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27 How and where tax payable
A person who is liable to pay tax upon the sale value of any goods under the provisions of the Sales Tax Assessment Act (No. 5) 1930-1953 shall pay the tax at the time and place at which, and in the manner in which, duties in respect of those goods under a law relating to duties of Customs are payable or would be payable if the goods were subject to duties under such a law.