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SUPER INDUSTRIES (PVT.) LTD versus CENTRAL BOARD OF REVENUE

Sales Tax Act 1990 Sections 3, 13 (1), 33, 34 and 36 Customs Act (IV of 1969), First Schedule Section R555 (1) / 94, Dated 96 1994 Section RO 672 (1) / 94, History 3 7 Constitution of Pakistan 1994 (1973), Article 199 Constitutional petition / Applicant engaged in producing break lining sets and break lining rolls Such goods were subject to sales tax payment before 1994, but after amendment they were taxed Was exempted from Under Section R555 (1) / 94, Section RO 672 (1) / 94, the applicants then continued to submit monthly returns of manufactured goods and the Authority subsequently granted such exemption authority on the basis of sales tax. It demanded that such goods were neither components nor exempted from the qualification under serial no. 93 and 94 of `` Auto Parts Section RO 555 (1) / 94 '' by the Federal Government under the draft law. The dispute was brought under consideration because of exemption in supply under R555 (1) / 94. The collapse of the first scheme is in accordance with the Customs Act, 1969, and is specified in the table in section RO, while inserting serial number 93 and, later, section RO 672 (1) / 94. The numbers listed on the first schedule of the Customs Act are reported in the original notification. If the first schedule number (serial numbers 93 and 94) of the Customs Act are stated under which the applicant claimed exemption as required in the original notification under section R555 (1) / 94, the tax No tax dispute arises) During the tax period, the prayer and tax collector revenue considered break lining in the rolls to be auto part, ie before the waiver and after the withdrawal of exemption, the department would like to comply. patent advocate from Mohen Jo Daro lawyer