MESSRS USMANI ASSOCIATES SUB PROPRIETARY FIRM versus CENTRAL BOARD OF REVENUE
Sales Tax Act 1990 Section 3; 16 (34) and 19 Constitution of Pakistan (1973), Article 199 Constitutional application Sales tax, imposing competent tax activity is required entry under $ 19 of Sales Tax Act; 1990 Questioned by the applicant. Regarding the use of precast material in connection with the construction of the bridge, the applicant was registered under Section 19 of the Sales Tax Act, 1990, while using the precast material as a taxable activity. The applicant has demanded a sales tax. The Validity Petitioner did not supply precast material to any other person; the use of such materials in the construction of a bridge cannot be considered a use taxable provision. Taxable Tax Activity If the private use of goods was attributed solely to sales tax because it was self-sold, then it is expressive - anyone has to justify the supply of goods to some extent. ? Or the useless interpretation would be against all the principles of interpretation where the applicant, like ceramics, cement and concrete, tried to build bridges and bought raw materials, H was already responsible for sales tax and he was responsible for that bridge. Was eaten by him, in any case, he could produce free products in intermediate markets at intermediate stages, which could be sold in the market, therefore, he would be responsible for it. Register and pay sales tax
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