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INTERNATIONAL BEVERAGES (PVT.) LTD. versus GOVERNMENT OF PAKISTAN


Sections 2 (12) and 27 (1) of the Sales Tax Act, 1951, are subject to tax return, which is exempt from Section 2 (12) of the Sales Tax Act, 1951, or with respect to non-payment of sales tax on the final product. Is from Taxes must be read subject to payment, SCC shall not be entitled to a sales tax refund claim paid on partially manufactured goods at the time of import / purchase of such goods, which was eventually added and a final product Component component was created. Which was exempted from the payment of sales tax in the respective years. After the inclusion of such sales tax amounts in the product structure of the end product, such events were delivered to the customer and there would be no Lux Standby to claim it. For such sales tax returns

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