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MAPLE LEAF CEMENT FACTORY LIMITED versus THE FEDERATION OF PAKISTAN

Sections 2 (30) (22) (28), 3 and 11 CBR Letter No. 1 (59) STP 94, dated 14 11 1994 Constitution of Pakistan (1973), Article 199 Advance payment for supply of constitutional application goods Sales price taxpayer / applicant; goods maker, received prepayment against delivery of goods received advance against supply in the light of interpretation of section 2 (30), sales tax act, Non-payment of sales tax on payment will have to pay additional sales tax and surcharge. According to 1990, according to CBR Letter No. 1 (59) STP 94, sales tax was payable on 14-11 1994 as soon as the money was received by the assessee / applicant, in anticipation of future sales. Money could not be stored for the occasion. Sales Tax Payment Demand Stocks routine Regularly submitting money to the manufacturer although at the time of deposit, no agreement was made to pay the price or buy the price and the transaction was terminated by the manufacturer or stockists. Can be done None of the sales tax act 1990 provisions were intended to be considered a collection of money as sales. The Sales Tax Act, 1990, and that it sought to change the nature of the tax on the delivery of tax on the guarantee of money only on the supply of goods in the tax, none of the provisions of the Sales Tax Act 1990 The money was not guaranteed to be the sale or supply of goods, therefore, the directions contained in the CBR letter, therefore, were declared by the High Court to be without jurisdiction and legal authority and the letter and instructions mentioned above. On the basis of immigration advocates phone number from Sanghar lawyer