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CENTRAL BOARD OF REVENUE, ISLAMABAD versus SHEIKH SPINNING MILLS LIMITED, LAHORE

For the manufacture of goods which is entitled to deduction of input tax in terms of section 7, sales tax act 1990 under section R1270 / V97, Article 20 12 1997 Constitution of Pakistan (1973), Article 199 of Sales Tax Act 1990 Was used. Taxable goods but which could not have been an integral part of the constitutional application before the High Court Maintenance Forums provided under the Sales Tax Act 1990 were decided in this regard in relation to the main provisions of the Sales Tax Act 1990 and Section RO. Will do 007 (1) / 97, dated 20 12 1997 and in the event of a dispute between this notification and the delivery of the Act, the basic provisions of the Sales Tax Act prevail, the appropriate action of the High Court is to be referred to the manufacturer. The forum was provided by providing instructions under the Sales Tax Act 1990 law firms from Rawat lawyer