MESSRS STATE CEMENT CORPORATION OF PAKISTAN (PVT.) LTD. versus THE CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL
Sales Tax Act 1990 Section 36 and 45A General Clause Act (X of 1897), Section 14 Sales Tax Payment The demand for sales tax in terms of section 36 of the Sales Tax Act 1951 requires a single demand at a particular level. do not have. Under Section 36 of the Officer Sales Tax Act, 1951, multiple demands cannot be easily dismissed at the same officer level unless it results in gross injustice and inequality, otherwise, under the General Clause Act Under section 14, 1897, the powers granted by any federal constitution may be used from time to time.
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