20X2, under the Income Tax Ordinance, 2001 0.4: Hadi Associates (HA), a sole proprietor business, is registered under the Sales Tax Act, 1990 as manufacturer cum importer and is engaged in the manufacturing and supply of consumer products, Following information has been extracted from HA's records for the month of February 2021: (Marks 10) Rupees Supplies Taxable goods to registered customers 2,750,000 Taxable goods to un-registered customers 1,050,000 Exports of taxable goods to Saudi Arabia 1,500,000 Purchases 1,890,000 Taxable goods from registered suppliers 1,000,000 Taxable goods from un-registered suppliers Packing material from un-registered suppliers 445,000 Additional information: Supplies of taxable goods to registered customers include: Goods worth Rs. 225,000 (net of special discount of Rs. 75,000). These goods were sold to an associated undertaking. The special discount was not reflected on the invoice. Purchases from registered suppliers include: Goods worth Rs. 85,000 purchased in cash. Electricity bill of Rs. 90,000 for the month of September 2020 was paid in October 2020, However, related input tax of Rs. 13,000 has still inadvertently remained unclaimed. Sales tax credit of Rs. 415,000 has been brought forward from previous tax period. All the above figures are exclusive of sales tax, except where it is specified otherwise. Sales tax is payable at the rate of 17%. Required: In the light of the provisions of the Sales Tax Act, 1990 and Rules made thereunder, compute the amount of sales tax payable by or refundable to HA and input tax to be carried forward, if any, for the tax period February 2021. 20X2, under the Income Tax Ordinance, 2001 0.4: Hadi Associates (HA), a sole proprietor business, is registered under the Sales Tax Act, 1990 as manufacturer cum importer and is engaged in the manufacturing and supply of consumer products, Following information has been extracted from HA's records for the month of February 2021: (Marks 10) Rupees Supplies Taxable goods to registered customers 2,750,000 Taxable goods to un-registered customers 1,050,000 Exports of taxable goods to Saudi Arabia 1,500,000 Purchases 1,890,000 Taxable goods from registered suppliers 1,000,000 Taxable goods from un-registered suppliers Packing material from un-registered suppliers 445,000 Additional information: Supplies of taxable goods to registered customers include: Goods worth Rs. 225,000 (net of special discount of Rs. 75,000). These goods were sold to an associated undertaking. The special discount was not reflected on the invoice. Purchases from registered suppliers include: Goods worth Rs. 85,000 purchased in cash. Electricity bill of Rs. 90,000 for the month of September 2020 was paid in October 2020, However, related input tax of Rs. 13,000 has still inadvertently remained unclaimed. Sales tax credit of Rs. 415,000 has been brought forward from previous tax period. All the above figures are exclusive of sales tax, except where it is specified otherwise. Sales tax is payable at the rate of 17%. Required: In the light of the provisions of the Sales Tax Act, 1990 and Rules made thereunder, compute the amount of sales tax payable by or refundable to HA and input tax to be carried forward, if any, for the tax period February 2021