UNITED EXPORTS COMPANY versus PAKISTAN
The issuance of the show tax notice, section 36 and 48 of the Sales Tax Act 1990, is inherently a penalty for the delivery of the Sales Tax Act, 1990 and cannot be enforced without notice to the concerned party. In conjunction with Section 36 of the Sales Tax Act 1990, it is expressly held that the collector of sales tax jurisdiction was fully entitled to receive the exercise of the amount owed by the sales tax collector. Holding a person's claim through a retraction
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