KHYBER PAKHTUNKHWA TEXT BOOK BOARD, PESHAWAR versus DEPUTY COMMISSIONER IR (E&C)
Sections 3, 2 (3), 2 (46) Constitution of Pakistan and Schedule Constitution of Pakistan, Article 199 Constitution Application Sales Tax Supply Exceptions Book Supplies, and Printing Services Textbook Exceptions Not Exempted from Printing Services Tax The payer was a textbook board that was presented to taxpayers in the publication and logistics of tax books because no sales tax was received or withheld from the printers, and then taxpayers / textbooks. A review order was passed against the board taxpayers. The Sales Tax Act, 1990's newspapers, books, journals, and magazines were exempted from the sales tax, and the printing process was part and parcel of a book, and for that reason it was not exempted from the sales tax. ? Except for the definitions made in Sections 2 (c), 2 (33) and 2 (46) of the Sales Tax Act 1990, it was clear on the record that the text book board was also engaged in the purchase of textbooks from different printers. And also worked on the purchase of proportional taxable times used in printing and publishing books. Providing books and printing services was a completely different task and was exempt from the provision of Section 3 of the Sales Tax Act 1990. Books but printing services provided by various printers and vendors were not exempt from the tax tax exemption provided to printers under the Sixth Schedule of the Sales Tax Act 1990, and the textbook boards were not given powers ? To exempt a third person, it was a textbook providing a printing service, if the textbooks themselves were printed, they would be a
Related judgments — Peshawar High Court NWFP, 2013
