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  • Will You Add? - Electronic Commerce Taxation and Pakistan

    How Do You Close Your Sale?
    Many ask the question: 'When should I start the attempt to close the sale?' The simple answer is that the close starts at the beginning of the sales interview. It is the logical result of a well-researched, planned and conducted interview.The inexperienced approach the close with fear, apprehension and uncertainty. This is the bit which they think will turn the prospect against then and sour the rapport they have built up through the interview. The problem is lack of confidence.If you have done your job properly the prospect will want you to close, they will want their problem solved. Often the prospect will indicate that the time for your close is ripe by asking closed questions such as:'What is the extent of your after-sales service?' 'What is the minimum order quantity?' 'How frequency can you deliver?' In what sizes and colours?' 'What discount do you offer on bulk purchases?'Questions such as these tend to indicate they are more than interested, they want to buy. Don't miss the opportunity to close when it is handed to you. Have confidence, be enthusiastic.In attempting to close you will undoubtedly come across objections. Some will be genuine, some merely excuses for not buying and others the result of misunderstanding.Genuine objections occur where there is definite mismatch with what you are selling and what the prospect wants. If this is the case then even though you will not make the sale you can still gain a positive outcome by helping the prospect find the solution to their problem with another company.Even if this means giving a competitor business. The long term benefit to you is the trust that ensues. The prospect may buy something else from you at another time. They are also l
    rn devices, although the definition of modern device has been extended to video films but no adjudication has been made regarding for extension of evidential definition to include e-commerce transaction.

    Despite these amendments it different to suppose, it rather these will lead to smooth running of legal system. How the automated generated information will be place before court, either server side or client side response? Who is going to be an Expert? Rather the power of expert has been defined; rather he has been granted the right to hack the security rights of system? What is a basic standard and criteria to be an expert? III. Procedural Laws' flaws Electronic Transaction ordinance 2002 has settled the matter that every court not below the session has right to trial the suit but jurisdictional issues is too complicated in electronic transaction. The physical establishment business is a often regarded as criterion for imposition of e-commerce but what about the e-commerce transaction which has no location of transaction? The Procedure regarding the summons to defendant whose presence is not known, rather Civil Procedure Code of 1908, recognizes any such s

    Problem Solving - Think Cleopatra's Ass
    Picture the scene. Anthony pops down to the guardhouse, partly because he wants a break with the lads, but also because he has a problem. Cleopatra says she wants to bathe in ass's milk. So Anthony tells the guys in the guardhouse, that he needs some help. "The wife wants to bathe in ass's milk now." He says.Gerald, the Head Guard, says, "She wants to what?" "Bathe in ass's milk", says Anthony, "You know what these women are like - she's read it on some tablets of stone somewhere - it's supposed to be good for her complexion"."So how are you going to sort that out then," says Gerald, "Are you going to get someone to pour it over her or something?" Anthony thinks about it and says, "No, that won't do, she wants to soak in it. She needs a 'bath'.""What's a 'bath' then..", says the Gerald. "It's a big thing you get into that's full of the ass's milk - and then you lie down in it," says Anthony."What do you want to do that for then..?" asks one of the new guards, a young lad really."So you can get clean all over and relax in it - let the ass's milk do it's job." Says Anthony, trying to sound as if it makes sense. "Oh, right then.." Says the Head Guard."Nah, I don't know where you'll get one of them."Anthony goes on his way, this time stopping at the stonemason's yard, thinking all of a sudden, those big stones we shape, all we need to do is to hollow on out and that will do.So he starts a conversation with the Head Stonemason, Steve. "Can you do me a 'bath'", he says. "What's one of them, then?", the rather busy stonemason says. "It's a big thing you get into and lie in, full of hot liquid. It's relaxing." Anthony says, sounding less and less convincing each time. "You can do it, with this stuff you're cu
    Assume a buyer in Pakistan downloads software from the Internet for a 30-day trial. If he likes the software, he submits his credit card information and receives an authorization code that allows him unrestricted use of the software. Assume the software in this case was developed by a company in UK, and is available for download from servers located in fifteen countries. The buyer in this case happened to download the software from a server located in Singapore. The buyer found the software while browsing the Internet using Internet Explorer, a software program produced by Microsoft. The buyer gained access to the Internet using an Internet service provider (ISP) based in Lahore. Is there a taxable transaction? If so, what was sold and where was it sold? When is the transaction taxable? Who has the right to tax the transaction? The questions presented by this example are not conveniently answered by existing tax laws.

    The basic legal Issues of E-Commerce Taxation Following are issues described below, which I perceive, are basic issues, which are hampering the collection of e-commerce taxation.

    I. Non-Existent and inadequate Substantive laws Following are substantive laws, which have failed to meet needs of technological advancement for e-commerce taxation.

    1. Tax Laws There is no as legislative provisions are available either in sale Tax or in Central Excise duties for collection of taxation of transaction conducted in Internet. The Legislation of any kind with having attempt to Levy Tax without requisite Tax System, which could combat technological advancement, would be of no avail.

    Currently the e-commerce taxation administration requires efficient Internet Network system to Monitor the Encryption database, configure IP address and facility to hack the system for getting access to record keeping. 2. Internet and ISP Laws There is no Internet and ISP laws have yet legislated which could regulate the cyberspace. We need to regulate Internet contents, either these Submit forms for conducting E-Commerce or of intellectual property rights. Further more we need Internet Services provider (ISP) laws to regulate to create Hacking rights and to have access to Database for the purpose of levying Taxes.

    What types of Internet and ISP laws should be implemented in Pakistan for the purpose of efficient collection of e-commerce taxation in Pakistan, it is still big question mark for the government? 3. Digital Signature Laws Article of 78-A of Qunun-e-Shahadat, proof of Electronic signature has been amended by promulgation Electronic Transaction Ordinance 2002, but complex issues can not resolved by amendment in one article, we need to have detail Digital Signature laws for adjudication of e-commerce taxation.

    All transaction in e-commerce is made by acceptance of terms and conditions by Client imposed by Website operators by pressing acceptance button, by doing that he undergoes legal obligation by accepting terms and conditions imposed on him. The aim of Digital signature laws to regulate website terms and conditions of contract and to impose restrict on any terms which are void or illegal according to the contract laws. Further more the by SIGN IN to website arise contractual obligation both parties which should be backed by prevailing substantive and procedural laws, unless and until Digital Signature are not legalized, it would be out of question to impose any e-commerce tax.

    4. Security and Privacy Laws The cyber crimes cannot be control without having appropriate security checks and to protect these networks from intruder, we need to have security laws. Security and Privacy laws regulate the powers of Network operators to maintain level of security and privacy of database and also allowing authorized hacking on part of Tax Officers.

    For Smooth running of system we need to promulgate security and tax laws so that the authorized hacking be legalized.

    II. Qunun-e-Shahadat Although the Electronic transaction ordinance 20002 has made amendments in Qunun-e-Shahadat to meet basic criteria of evidence regarding electronic transaction like Article 2 regarding admission; Article 49-A acceptance of relevance of information generated by automated information system; Article 59 Expert opinion of information technology officer; Article 73 regarding acceptance of primary evidence of any information received and transmitted in computer based form out of automatic generated transaction and also Article 78-A prove of digital signature.

    Beside these amendment the article 184 of Qunun-e-Shahadat has also widened the definition evidence to include scientific devices a legal evidence produced thereby modern devices, although the definition of modern device has been extended to video films but no adjudication has been made regarding for extension of evidential definition to include e-commerce transaction.

    Despite these amendments it different to suppose, it rather these will lead to smooth running of legal system. How the automated generated information will be place before court, either server side or client side response? Who is going to be an Expert? Rather the power of expert has been defined; rather he has been granted the right to hack the security rights of system? What is a basic standard and criteria to be an expert? III. Procedural Laws' flaws Electronic Transaction ordinance 2002 has settled the matter that every court not below the session has right to trial the suit but jurisdictional issues is too complicated in electronic transaction. The physical establishment business is a often regarded as criterion for imposition of e-commerce but what about the e-commerce transaction which has no location of transaction? The Procedure regarding the summons to defendant whose presence is not known, rather Civil Procedure Code of 1908, recognizes any such s

    Web Banner Advertising: Why Do I Need Tons Of Hard-To-Get-Hits To Make Just One Miserable Sale?
    One of the most discouraging things that has ever happened to me online was the time when I signed up for this affiliate program belonging to a very well known brand where they mainly used web banner advertising for their entire web campaign.Every morning I would stare at my affiliate stats feeling rather depressed. Despite thousands of page loads, I would hardly ever get more than a handful of clicks. And I figured I would require about 1,000 clicks to achieve just one sale. But at the rate that I was getting them clicks it was going to take about a decade to make a miserable handful of sales.This web banner advertising thing puzzled me for a long time in those days. The banner ads were professionally created, colorful (they brightened up my site tremendously) and they looked inviting, just the sort of thing everybody would want to quickly click at, more so because the content on my site was very relevant to those banner ads.Luckily this story has a happy ending. I discovered an amazing truth. Using exactly the same wording of the web banner advertising in a small boring looking text ad got me many more clicks. And when I found a way to put a text link somewhere in my content leading to the same affiliate program site, my clicks and my sales exploded. As you may have already guessed, that was the last time I used web banner advertisements.The lesson I learnt which you must grasp is that folks hate advertising and will even pay money to avoid it. So they will always run away from anything that looks like an advertisement and the facts is web banner ads just scream "advertising."And that was also about the time I discovered the real power of the only form of web advertising that I have used since then, that is promotional arti
    are substantive laws, which have failed to meet needs of technological advancement for e-commerce taxation.

    1. Tax Laws There is no as legislative provisions are available either in sale Tax or in Central Excise duties for collection of taxation of transaction conducted in Internet. The Legislation of any kind with having attempt to Levy Tax without requisite Tax System, which could combat technological advancement, would be of no avail.

    Currently the e-commerce taxation administration requires efficient Internet Network system to Monitor the Encryption database, configure IP address and facility to hack the system for getting access to record keeping. 2. Internet and ISP Laws There is no Internet and ISP laws have yet legislated which could regulate the cyberspace. We need to regulate Internet contents, either these Submit forms for conducting E-Commerce or of intellectual property rights. Further more we need Internet Services provider (ISP) laws to regulate to create Hacking rights and to have access to Database for the purpose of levying Taxes.

    What types of Internet and ISP laws should be implemented in Pakistan for the purpose of efficient collection of e-commerce taxation in Pakistan, it is still big question mark for the government? 3. Digital Signature Laws Article of 78-A of Qunun-e-Shahadat, proof of Electronic signature has been amended by promulgation Electronic Transaction Ordinance 2002, but complex issues can not resolved by amendment in one article, we need to have detail Digital Signature laws for adjudication of e-commerce taxation.

    All transaction in e-commerce is made by acceptance of terms and conditions by Client imposed by Website operators by pressing acceptance button, by doing that he undergoes legal obligation by accepting terms and conditions imposed on him. The aim of Digital signature laws to regulate website terms and conditions of contract and to impose restrict on any terms which are void or illegal according to the contract laws. Further more the by SIGN IN to website arise contractual obligation both parties which should be backed by prevailing substantive and procedural laws, unless and until Digital Signature are not legalized, it would be out of question to impose any e-commerce tax.

    4. Security and Privacy Laws The cyber crimes cannot be control without having appropriate security checks and to protect these networks from intruder, we need to have security laws. Security and Privacy laws regulate the powers of Network operators to maintain level of security and privacy of database and also allowing authorized hacking on part of Tax Officers.

    For Smooth running of system we need to promulgate security and tax laws so that the authorized hacking be legalized.

    II. Qunun-e-Shahadat Although the Electronic transaction ordinance 20002 has made amendments in Qunun-e-Shahadat to meet basic criteria of evidence regarding electronic transaction like Article 2 regarding admission; Article 49-A acceptance of relevance of information generated by automated information system; Article 59 Expert opinion of information technology officer; Article 73 regarding acceptance of primary evidence of any information received and transmitted in computer based form out of automatic generated transaction and also Article 78-A prove of digital signature.

    Beside these amendment the article 184 of Qunun-e-Shahadat has also widened the definition evidence to include scientific devices a legal evidence produced thereby modern devices, although the definition of modern device has been extended to video films but no adjudication has been made regarding for extension of evidential definition to include e-commerce transaction.

    Despite these amendments it different to suppose, it rather these will lead to smooth running of legal system. How the automated generated information will be place before court, either server side or client side response? Who is going to be an Expert? Rather the power of expert has been defined; rather he has been granted the right to hack the security rights of system? What is a basic standard and criteria to be an expert? III. Procedural Laws' flaws Electronic Transaction ordinance 2002 has settled the matter that every court not below the session has right to trial the suit but jurisdictional issues is too complicated in electronic transaction. The physical establishment business is a often regarded as criterion for imposition of e-commerce but what about the e-commerce transaction which has no location of transaction? The Procedure regarding the summons to defendant whose presence is not known, rather Civil Procedure Code of 1908, recognizes any such s

    Flowers Create a Great Environment at Work
    Working in an office can be a great way to keep your bills paid and generate funds for recreational time, but whether you are a corporate CEO, the administrative assistant, or the mail room clerk, it is important to your personal well being and to your level of productivity to have an inspiring work environment.Decades ago, companies like Hewlett Packard found that the use of color therapy would promote higher production levels as well as fewer health risks and decreased sick days in their employees. Along with removing the "drab" from their workplace, they increased the health of their work force. They had their lounges, foyers, and cubicles painted a soft plum shade and placed soft off-white office furniture throughout the entire building; thereby, increasing employee performance and their edge in the workplace.Similar tests conducted today show that employees confined to office spaces for eight to twelve hours a day have fewer sick days, increased problem solving skills, and better idea generation when fresh flowers or plants are present. That's right, Mother Nature still knows best. It appears we are at our brightest and best in the presence of nature. Maybe it's the fresh air plants generate stimulating our brains or maybe just the colors. Whatever it is, flowers and plants give workers an edge in productivity.There has been a lot of research studies done regarding thinking skills. In fact a recent study done by doctors at Texas A&M University shows that problem solving skills and creativity were enhanced by adding flowers or plants to the setting. Regardless of age or gender, skills such as innovative thinking and formulating solutions improved. Better yet, there were signs of increased motivation and achievement satisfaction in the
    collection of e-commerce taxation in Pakistan, it is still big question mark for the government? 3. Digital Signature Laws Article of 78-A of Qunun-e-Shahadat, proof of Electronic signature has been amended by promulgation Electronic Transaction Ordinance 2002, but complex issues can not resolved by amendment in one article, we need to have detail Digital Signature laws for adjudication of e-commerce taxation.

    All transaction in e-commerce is made by acceptance of terms and conditions by Client imposed by Website operators by pressing acceptance button, by doing that he undergoes legal obligation by accepting terms and conditions imposed on him. The aim of Digital signature laws to regulate website terms and conditions of contract and to impose restrict on any terms which are void or illegal according to the contract laws. Further more the by SIGN IN to website arise contractual obligation both parties which should be backed by prevailing substantive and procedural laws, unless and until Digital Signature are not legalized, it would be out of question to impose any e-commerce tax.

    4. Security and Privacy Laws The cyber crimes cannot be control without having appropriate security checks and to protect these networks from intruder, we need to have security laws. Security and Privacy laws regulate the powers of Network operators to maintain level of security and privacy of database and also allowing authorized hacking on part of Tax Officers.

    For Smooth running of system we need to promulgate security and tax laws so that the authorized hacking be legalized.

    II. Qunun-e-Shahadat Although the Electronic transaction ordinance 20002 has made amendments in Qunun-e-Shahadat to meet basic criteria of evidence regarding electronic transaction like Article 2 regarding admission; Article 49-A acceptance of relevance of information generated by automated information system; Article 59 Expert opinion of information technology officer; Article 73 regarding acceptance of primary evidence of any information received and transmitted in computer based form out of automatic generated transaction and also Article 78-A prove of digital signature.

    Beside these amendment the article 184 of Qunun-e-Shahadat has also widened the definition evidence to include scientific devices a legal evidence produced thereby modern devices, although the definition of modern device has been extended to video films but no adjudication has been made regarding for extension of evidential definition to include e-commerce transaction.

    Despite these amendments it different to suppose, it rather these will lead to smooth running of legal system. How the automated generated information will be place before court, either server side or client side response? Who is going to be an Expert? Rather the power of expert has been defined; rather he has been granted the right to hack the security rights of system? What is a basic standard and criteria to be an expert? III. Procedural Laws' flaws Electronic Transaction ordinance 2002 has settled the matter that every court not below the session has right to trial the suit but jurisdictional issues is too complicated in electronic transaction. The physical establishment business is a often regarded as criterion for imposition of e-commerce but what about the e-commerce transaction which has no location of transaction? The Procedure regarding the summons to defendant whose presence is not known, rather Civil Procedure Code of 1908, recognizes any such s

    Ebay Selling Tips-Ten Places to Uncover Good Deals for Resell
    Here are 10 places where you can find bargain priced merchandise for your Ebay Selling Enterprise:Ebay Selling Tip #1. Flea MarketsFlea markets are great places to find cheap merchandise. Depending on where you live, you can find one or more great flea markets during the warmer months. Check your local paper for advertisements for local flea markets or look in the Yellow Pages.Ebay Selling Tip #2. Yard SalesAnother great place to find cheap merchandise is at yard sales. Most yard sales also take place in the warmer months. The key for finding great stuff at yard sales is to go early before everyone else does. That might mean getting up at six A.M., but it's totally worth it! Look for collectible merchandise, clothing and books that look new, and children's toys that are in good condition.Ebay Selling Tip #3. Estate SalesEstate sales are also good for obtaining great stuff for a low price. Most of the time, estate sales are advertised in the newspaper classifieds. You can find all sorts of things at estate sales, from electronics to vintage jewelry, antiques and so much more!Ebay Selling Tip #4. Pennysaver PapersAre you looking for a particular type of merchandise to sell? Pennysaver papers are great for placing ads. These papers are usually sold wherever newspapers are and allow people to place free ads. Not only can you place 'items wanted' ads, you can browse the ads for the things you're looking for.Ebay Selling Tip #5. Craigslist At http://www.craigslist.org you can find all kinds of things to buy and resell. You can also place items wanted ads here as well, and the best part is, it's free! This website
    t having appropriate security checks and to protect these networks from intruder, we need to have security laws. Security and Privacy laws regulate the powers of Network operators to maintain level of security and privacy of database and also allowing authorized hacking on part of Tax Officers.

    For Smooth running of system we need to promulgate security and tax laws so that the authorized hacking be legalized.

    II. Qunun-e-Shahadat Although the Electronic transaction ordinance 20002 has made amendments in Qunun-e-Shahadat to meet basic criteria of evidence regarding electronic transaction like Article 2 regarding admission; Article 49-A acceptance of relevance of information generated by automated information system; Article 59 Expert opinion of information technology officer; Article 73 regarding acceptance of primary evidence of any information received and transmitted in computer based form out of automatic generated transaction and also Article 78-A prove of digital signature.

    Beside these amendment the article 184 of Qunun-e-Shahadat has also widened the definition evidence to include scientific devices a legal evidence produced thereby modern devices, although the definition of modern device has been extended to video films but no adjudication has been made regarding for extension of evidential definition to include e-commerce transaction.

    Despite these amendments it different to suppose, it rather these will lead to smooth running of legal system. How the automated generated information will be place before court, either server side or client side response? Who is going to be an Expert? Rather the power of expert has been defined; rather he has been granted the right to hack the security rights of system? What is a basic standard and criteria to be an expert? III. Procedural Laws' flaws Electronic Transaction ordinance 2002 has settled the matter that every court not below the session has right to trial the suit but jurisdictional issues is too complicated in electronic transaction. The physical establishment business is a often regarded as criterion for imposition of e-commerce but what about the e-commerce transaction which has no location of transaction? The Procedure regarding the summons to defendant whose presence is not known, rather Civil Procedure Code of 1908, recognizes any such s

    Maxing Your Opportunities at Mini Storage Foreclosures
    When the USA housing boom, suddenly and severely, turned into a bust, many homeowners who had paid more than they could afford for their houses in the hope of turning a quick profit were forced into foreclosure.Other would-be home buyers put their purchase on hold while waiting for the market to reverse, and some who had bought big houses with big mortgages downgraded to condo or apartment life.One of the unforeseen consequences of the real estate collapse was the surging demand for mini storage space. Many entrepreneurs are seeing the min storage business as the next big thing in investing, but with the glut of occupied storage units there comes a glut of renters unable to stay current with their monthly storage fees. And the rate of mini storage foreclosures, just like the rate of home foreclosures, is climbing .As long as the housing market continues its downward spiral, the demand for mini storage space will probably continue to grow. People leaving their homes for less expensive, and more often than not, smaller lodgings, have to put their extra furnishing somewhere, and mini storage is the easiest solution.There are currently in excess of fifty thousand mini storage business in the US--that’s an average of more than a thousand per state--and the number is growing both in the US and internationally. But when someone renting space at a mini storage facility cannot meet the monthly fee for the space, the facility’s management will allow them a grace period to catch up on those payments.If the renter fails to do so, the mini storage management will, after initiating mini storage foreclosure proceedings against the renter, hold an auction and sell the contents of the storage units in foreclosure. Auctions of mini storag
    rn devices, although the definition of modern device has been extended to video films but no adjudication has been made regarding for extension of evidential definition to include e-commerce transaction.

    Despite these amendments it different to suppose, it rather these will lead to smooth running of legal system. How the automated generated information will be place before court, either server side or client side response? Who is going to be an Expert? Rather the power of expert has been defined; rather he has been granted the right to hack the security rights of system? What is a basic standard and criteria to be an expert? III. Procedural Laws' flaws Electronic Transaction ordinance 2002 has settled the matter that every court not below the session has right to trial the suit but jurisdictional issues is too complicated in electronic transaction. The physical establishment business is a often regarded as criterion for imposition of e-commerce but what about the e-commerce transaction which has no location of transaction? The Procedure regarding the summons to defendant whose presence is not known, rather Civil Procedure Code of 1908, recognizes any such summons, which is communicated through electronic means, here we need to make amendment Order V and also orders related with Order IX, XI, XII, XII, XVI, XXI etc to adjudicate the procedural deficiency to meet the requirement of electronic commerce.

    IV. Jurisdiction issues The section 3 of sale Tax Act described the jurisdiction parameter for imposition of the sale tax, but the principle enunciated in said section would not be applicable, as sale don't fulfill the type of sale conducted in e-commerce. There emerge following jurisdictional issues, and before imposing sale tax we must keep following issues under consideration.

    1. Place of Establishment The place of establishment of business could be a criterion for imposition of tax. If the home based company operating her business on net, Central Board of Revenues should impose tax as the place of establishment of business in Pakistan irrespective of fact that the website e-commerce transaction has taken place out side of Pakistan.

    If the sale is of Multinational companies, the part of sale, which is transported in Pakistan, could be subject to taxation, and then the jurisdiction provision of section 3 of Sale Tax can be invoked.

    If scattered individuals conduct the e-commerce transaction without having any locus point of establishment or run across globe, then right to impose tax could be exercised on those individual who reside within the jurisdiction Pakistan.

    2. Data Encryption Place Where the encryption of data has taken place, the right to impose tax to be vested there, but this legal argument is not supported by e-commerce jurists as it could lead to evasion of taxation by giving the indignant companies to upload their website outside of Pakistan.

    V. Remote Operation of Web Server There is another crucial issue, which hampers the smooth running of the system, how to regulate the remote operation of web server whose establishment is not within the jurisdiction of the Pakistan? How the Tax machinery can get access to remote Web Server for monitoring of database of transaction overruling the security and privacy issues of system? The tax machinery suppose have legal right to get access but these are not possible without signing international tax treaties, unless and until we don't have security and privacy laws, we can not negotiate other countries for getting authorized system hacking.

    VI. Intangible Record The record which generated by electronic commerce is intangible record unless it is required to be produced in form of paper based form, this issues make the tax collection difficult as the record can be transmitted to any web server located any where in this world within fraction of times. For effective tax collect we need to constant vigilance of record with authorized system hacking and also making compulsory requirement of maintenance database in paper-based form.

    The registration of ISP, Web hosting sites and web sites Here we need to have registration of Internet Service provider and Hosting sight site, and the principle of the registration should be the home based establishment of individual, companies etc. but the issues will arise of ISP and web hosting site that have also their physical establishment and Web Hosting in or out side of Pakistan.

    The establishment of Surveillance Authority For controlling tax evasion, we need to establish Surveillance authority for constant monitoring of the website' database by giving power of system hacking. Unless and until the surveillance authority is not established, it would not easy to verify the record keeping requirement of sellers and tax compliance of the website whom database is not hosted in Pakistan. Furthermore while defining the power the surveillance authority we to need to promulgate security and privacy laws to limit the power of authorized system hacking by surveillance authority.

    There is a need for appropriate co-ordination of the surveillance authority with Tax officer for smooth running of Tax machinery.

    Record-Keeping Requirements The electronic recording keeping requirement and its issues runs as under.

    I. Electronic Record Keeping Under section 22 of Sales Tax Act, it is required that all receipt of sale of good record be maintained by seller, the record keeping of the database generated by e-commerce transaction requires different legal procedure for acceptance of authenticated document as evidence. Once the e-commerce transaction has been taken place and record of purchase of good has been transmitted to database. The electronic record should be transformed into paper-based form for as an evidence of transaction.

    The surveillance auth

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