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COLLECTOR, CUSTOMS, CENTRAL EXCISE AND SALES TAX, KARACHI (WEST) versus NOVARTIS PAKISTAN LTD.

Sales Tax Act, 1990 Sections 2 (12) (35) (41), 3, 7 and 47 Constitution of Pakistan (1973), Article 25 Section R No. 578 (I) / 98, dated 12 6 1998, Sale of Asset Taxes The tribunal's responsibility found that the property holders did not have sales tax levied on the disposition of the assets, since they were not trading in the goods sold. The Authority believed that a tax from such settlement was enforceable. Whether or not the activity was performed for the purpose of profit, such sales were liable to be taxed under section 3 of the Sales Tax Act, 1990, to create a sales tax charge. The two conditions must be met independently. Sales must be taxable, and so must be taxable supplies, where one of these situations was absent, this sales tax would not be charged - no activity, in the form of business. to be continued. , As used in Section 2 (35) of the Sales Tax Act, was an independent component of the term applicable tax, since the Assessments were not engaged in the trade, trade or manufacturing of goods, which they Was sold. Constable tax activity The second component of the section of the Constitution, namely, taxable supply ab, was also absent in the current situation. To constitute a taxable supply constituent, the transaction must first be supplied and qualified for supply. Must-have business was not defined in the business development / management / business defined, and in order to be understood as the business, the purpose of the activity is to trade, trade or manufacture. Be frequent for matters of advocate for immigration from Deh Pathaan lawyer