MESSRS RAMNA FITTINGS AND PIPE INDUSTRIES (PVT.) LTD. THROUGH DIRECTOR, LAHORE versus COLLECTOR OF SALES TAX, CUSTOM HOUSE, LAHORE
Sections 3 (1) (a), 2 (16), 2 (35) and 6 (1) scope of tax manufacturing. Or the taxation of sales tax at the import stage for import-based activity pipe fittings and the threading of pipe fittings Sales tax imposed by its manufactured or manufactured goods once again on validity assistive import pipe fittings. Was not involved in the preparation process. He was not liable to pay the sales tax because the manufacturer paid the sales tax at the import stage, which paid the sales tax at the import stage, and paid for the galvanizing and pipe fittings at the import stage. After it was announced it was not implemented. Manufacturing so that the assessee is responsible for paying the tax as the manufacturer of the goods / articles mentioned.
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