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ADDITIONAL COLLECTOR, SALES TAX, LAHORE versus RUPAFAB LIMITED

Sales Tax Act 1990 Sections 3, 8 and 10 Notification Section RO No. 640 (I) / 95, Date 2 7 1995 Fixed Amount (Fabricated Rules) Rules, 1995, R9 Default Sales Tax, Input Tax Credit Recovery, option claim was used by the importer voluntarily in the process of paying the fixed sales tax but later, the importer demanded input tax refund and it was filed by the High Court under the constitutional jurisdiction. Rejected. The importer is competently taxed on section 8 (5) of the Sales Tax Act 1990 for a competent legislature, provided that the taxpayer is paid a taxable person under any section of the Sales Tax Act 1990 No input tax credit will be allowed. Voluntarily opted for the convenience of payment of fixed tax, thus the importer relinquished his right to claim a refund, as the importer had no right to claim and if The importer also had the same rights stripped by Section 8 (5) of the Sales Tax Act 1990, Rule 9 of the Fixed Amount (processed fabric) Rules 1995, not inconsistent with Section 10 of the Sales Tax Act 1990 And was legally issued by the competent authority of the federal government. Section RO 640 (I) / 95, dated 2 7 1995, which the importer received in full, even if the (processed fabric) Rules 1995, and R 9 of the fixed amount of section 10 There was a contradiction or contradiction between. The Sales Tax Act, 1990, which ratifies in accordance with the provisions of Section 8 (5) of the Sales Tax Act, 1990, the importer had no valid claim for refund of input tax. immigration advocate from Nilore lawyer