ATLAS TYRES (PVT.) LIMITED versus COLLECTOR, SALES TAX
Sales Tax Act 1990 Section 13 SRO No 553 (1) / 94, Date 96 1994 SRO No 555 (I) / 94, Date 96 1994, Item No. 18 SRO No 670 (I) / 94 3, 1994 SRO No. 672 (1) / 94, Dated 3 7 1994, Item No. 93 CBR Circular No. 16 (19) STT / 89, Dated 3 10 1995 Constitution of Pakistan (1973), Article 199 Constitutional Application Exemption Components and Vehicle Parts Tires and Tubes The exemption from sales tax payments on tires and taps for motorists, motorcycles and scooters was denied by the Department because they were not components and parts of vehicles. The whole mechanism of the vehicles meant that the wheels would be activated and the wheels would not be moved without the wheels being equipped with tires and tubes. CBR Circular No. 16 (19) STT / 89, dated 3.10 1995 was declared without legal authority by the High Court.
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