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MESSRS PIONEER CEMENT LIMITED, JAUHARABAD, DISTRICT KHUSHAB versus ASSISTANT COLLECTOR SALES TAX, SARGODHA

Sections 3 and 13 constitute Pakistan (1973), Article 199 and the Fourth Schedule, entries Nos. 49 and 51 constitutional application impose sales tax! Petitioner / Company on Limestone / Clay was engaged in obtaining limestone / clay from its leasehold area and then used the same thing in preparing the cement challenge on the basis of the accuracy of the Sales Tax Act 1990, the Ultra Virus of Sales Tax Act 1990. Was. Sales tax on the sale and purchase of goods imported, imported, exported, manufactured, manufactured or used under federal law, under the jurisdiction number 49 of the Fourth Schedule to the Constitution. Was imposed. The sales tax, as such, was not related to such entry sales tax was not imposed on any minerals, but since the stone / clay had no minor minerals or minerals of any kind, at the intermediate stage of the production process. The only controversial charge for any tax deductible that goes away. Subject to the provision of taxable tax, then there will be a sales tax case from which the petitioner obtained limestone / clay, through the process of manufacturing from his leasehold and was initiated for the purpose of cement manufacture. went. The manufacture of limestone and clay from the quarry and bringing it into the factory as a seller, has been constituted as a taxable provision which rejected the constitutional application. power of attorney advocate Adda Jahan Khan lawyer