CENTRAL BOARD OF REVENUE THROUGH SECRETARY FINANCE, ISLAMABAD versus PIONEER STEEL MILLS (PVT.) LTD,
Payment of Sales Tax Authority in Sales Tax Act 1990 Section 13 Customs Act (IV of 1969), Section 19 Section RO 366 (1) / 94, Dated 9, 1994 Section R No 511 (1) / 95, Dated 14 6 1995 Prior to notification No. Sec. O 366 (1) / 94, dated 9/94, 1994, there was an exemption from the payment of sales tax on raw materials and components that were not manufactured or manufactured locally and that were manufactured in Pakistan. = Steel strips were imported for use in the manufacture. The raw material for the manufacture of steel pipes was exempted from the payment of sales tax under Clause NO, Section R0511 (1) / 95, hereafter issued on 6-6 1995 by the Authority. It was directed that locally produced raw materials would be exempt. To the extent the sales tax was exempt at the import stage, it was provided to industrial units or consumers in the same areas, or to the manufacturer working according to the notification working under projects and agencies that are exempt from the sales tax in the import stack department. The company uses it to pay the sales tax on steel pipes, as the raw material for the manufacture of steel pipes used steel bars in the manufacturing process, which was later used to issue a notification. Was exempt from the payment of sales tax. 511 (1) / 95, dated 14 6 1995 to bring locally manufactured raw material, which is exempt from the earlier sales tax presented under notification number section RO 366 (1) / 94, dated 9-5 1994 The exemption from the payment of sales tax on steel strips, which was made locally produced raw material and the subsequent notification.
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