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COMMISSIONER OF SALES TAX, CENTRAL ZONE, LAHORE versus PAKISTAN INDUSTRIAL PROMOTERS LTD., LAHORE


Sales Tax Act 1951 Section 17 Income Tax Ordinance (XXXI of 1979) Section 136 (l) After giving notice to the assessee in the Sales Tax Act, 1951, as per the description of the examining officer, the statement in the Sales Tax Act 1951 Prices inconsistent, reference to High Court delivery charges. For the purpose of assessing the issue of excise duty and sales tax, the sale of goods and the sale of goods for the purpose of computing price were to be included under SA (1) of the Central Excise and Salt Act 1944. In the case of Alliance Chemicals, the Supreme Court had already decided in the negative reference, it was reported in accordance with PLD 1993 SC 136.

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