COLLECTOR OF CENTRAL EXCISE AND SALES TAX versus RUPALI POLYESTER LIMITED
Sales Tax Act 1951 Section 30 A Constitution of Pakistan (1973), Article 185 (3) _ Additional Sales Tax Return Authorities say that any amount collected by sales tax under Section 30A of the Sales Tax Act 1951 In fact the tax could not be paid or the tax was higher than the federal government had to pay and the fact was that the company had received a sales tax from the consumers and, therefore, the company would not be entitled to any return on it. Was not entitled Because it is not liable to pay the tax because the product being excluded is exempt from the collection of sales tax, the authorities further alleged that the company specifically responded to the disclosure of the notice. Denied he did not receive sales tax. Appeal from the Consumers to the Question, Appeal of the Appeal Verified by the Supreme Court, To Test the Supremacy of the Authorities
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