ISLAMABAD - In a drive against unregistered persons who are liable to be registered and are required to pay due sales tax on their taxable supplies under the Sales Tax Act, 1990, Federal Board of Revenue’s Directorate of Intelligence and Investigation-Inland Revenue, Lahore has conducted proceedings under Section 38 and 40 of the Sales Tax Act, 1990 against three unregistered units manufacturing Plastic Footwear. The units were engaged in manufacturing and making taxable supplies of Plastic Footwear involving huge consumption of electricity but were not paying sales tax and had also not obtained sales tax registration. During the search, relevant record was impounded which was under scrutiny and further investigation in this regard was underway.