COMMISSIONER OF SALES TAX versus HUNZA CENTRAL ASIAN TEXTILE AND WOOLLEN MILLS LTD.
Supreme Court approves leave of appeal for scrutiny of Sales Tax Act 1951 Section 3 (6) (d) Constitution of Pakistan (1973), Article 185 (3), Fourth Schedule, Part I, Federal Legislature List, Item No. 49 Curly. The question is whether the use of partially manufactured goods in the manufacture of finished goods, where the latter is exempt from sales tax, was partly responsible for paying the sales tax on manufactured goods Was used in the preparation of The constitutional importance of the concept of sale mentioned in item number 49 of the Federal Legislative List in the Fourth Schedule of the Constitution was also raised in such a way that the use of such partially manufactured goods could not be excluded from the sales tax. Used in the manufacture of finished goods.
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