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ASSISTANT COLLECTOR SALES TAX, PESHAWAR CANTT. versus NORTHERN BOTTLING COMPANY (PVT.) LTD., JAMRUD ROAD, PESHAWAR


Sales Tax Act 1990 Section 3 (1A) and Schedule III [As in the Finance Act (III of 1998 of the Constitution of 1998) Constitution of Pakistan (1973), Article 185 (3) Additional Taxes, Recovery of Woven Water, Authorities Sales demanded additional tax Under Section 3 (1A) of the Sales Tax Act 1990, the High Court found, using its constitutional jurisdiction, that the authorities were not responsible for determining the surplus tax required. , As irrigation water can be levied under sales tax section 3 (c). ) Of the Sales Tax Act, 1990, and was mentioned in the Third Schedule to the Amendment of the Act, amended in section (1A) of the Sales Tax Act of 1990, supported the conclusion that section 3 (2C) ) The cases found under the Sales Tax Act, 1990, earlier were not in the nullity of Section 3 (1A) of the Sales Tax Act, 1990, the decision by the High Court was not subject to any legal weakness, the Supreme Court Refused to interfere with the same intervention

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