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NORTHERN BOTTLING CO. (PVT.) LTD. versus GOVERNMENT OF PAKISTAN, MINISTRY OF FINANCE, PAKISTAN SECRETARIAT, ISLAMABAD

Sales Tax Act 1990 Sections 3 (LA) and 3 (2) (C), Third Schedule SRO No 555 (1) / 26, Dated 1 7 1996 Constitution of Pakistan (1973), Article 199 Constitutional Petition Applicant / Review Was engaged in collecting water tax, bottling and sales work included in the Third Schedule to the Sales Tax Act 1990 and was paying the Sales Tax at retail price. The Assistant Collector collected Section 3 (LA) for the period from July 1998 to September 1998. Plus tax. He was obliged to pay the sales tax under section 3 (2) (c) while taxing the taxable supply received on the sales tax under section 3 (1) of the Sales Tax Act, 1990 under section 3 (LA). Was. ) Taxes provide more tax at the cost of supplied and not at retail. And it was also expressly provided that there is no additional tax of 1% except the rate recorded in section 3 (1) of section 3 of the Sales Tax Act, 1990. Thus Section 3 (IA) of the Sales Tax Act, 1990 was restricted to the provision of income tax. Under Section 3 (1), the parties to the charge of sales tax should survive the fact that Section 3 (2) (c) No further tax was levied on taxable supply and hence an amendment was made by the Finance Act, 1999. Substituted (1), subsection (2) of subsection (2) and subsections (4) and (5) in the section (LA) of section 3, under which the expression at subsection (1) of subsection (1) is changed. Thus, under Section 3 (LA) of the Sales Tax Act 1990, the taxpayer is subject to further taxation, the applicant / reviewer, therefore, under Section 3 (LA) of the Sales Tax Act 1990 No further taxes were subject to tax. During the relevant period, the order of Assistant Collector was declared invalid immigration advocates phone number from Sudhnoti lawyer