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TRIPLE EM (PRIVATE) LIMITED versus DEPUTY COLLECTOR, COLLECTORATE OF CENTRAL EXCISE AND SALES TAX, CUSTOMS HOUSE, LAHORE


Sections 33 and 35 of the Sales Tax Act 1990 constitution of Pakistan (1973), Article 185 (3) of the applicant's products were liable to pay the sales tax. Prosecutors issued a release notice that they did not pay sales tax on their products. The constitutional petition of the applicants against was rejected. There is no burden of additional taxes and surcharges, nor can they be personally punished under Sections 33 and 35, Sales Tax Act 1990, which was not attractive at all. Applicants \ 's case; that, in particular, the sale of certain goods can be fined under Section 33, Sales Tax Act 1990, but not on other goods which have had a great controversy. That the provisions of Section 35 Sales Tax Act were not attracted to any extent. That the authorities failed to adjust the amount of input sales tax paid by the applicants; that the authorities committed a mathematical or academic error when evaluating which was brought to the notice of the authorities and the High Court but to no effect Wind. And that while imposing fines, the applicants were unnecessarily discriminated against so that the applications would require a deep examination to appeal for leave.

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