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MESSRS ASHRAF SUGAR MILLS versus CENTRAL BOARD OF REVENUE


Manufacture of self-made manufacturing definition equipment in Sales Tax Act 1990 Section 2 (35), (16) Notification No 598 (I) / 90, dated 7 6 1990 and 555 (1) / 94, dated 96 1996. In the scope of Thus, the taxable section 2 (41) and 3 of the Constitution of Pakistan (1973), the list of federal legislation, item 49 on the sale of goods and the tax on the sale of goods tax the federal tax of the Constitution number under Constitution No. 49. Has been added to the legislative list. Pakistan did not exceed the limits provided in 49 constitutions of the Constitution by imposing sales tax on the manufacture of goods, whether used or not, with Constitution No. 59, Fourth Schedule of the Constitution, List of Federal Legislatures. Has been read.

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