Find a Lawyer

MAPLE LEAF CEMENT FACTORY LTD. versus ADDITIONAL. COLLECTOR, SALES TAX, FAISALABAD

Sales Tax Act 1990 Sections 7 and 47 issued notice for the receipt of additional sales tax by the reviewing authorities against the input tax through non-adjustment of input tax and on this basis the input tax against the output tax It was denied that the Assisi had two separate cement factories and the two factories were registered separately. The Validity Authority was completely excluded for noting that no other registered person was present at the time of payment of input tax or other output tax where the import assessment was made. The person who paid the input tax was entitled to deduct the tax deducted from the taxable output tax on the cement produced by it. Subsequently, the orders passed by the authorities were not of any importance in the second factory (Phase II) registration without the benefit of Section 7. The Sales Tax Act, 1990, suffered from not considering these financial facts. The sales tax was exempted under the circumstances famous high court advocate from Harnai lawyer