CENTRAL BOARD OF REVENUE GOVERNMENT OF PAKISTAN ISLAMABAD versus MESSRS MAPLE LEAP CEMENT FACTORY. LTD.
Sales Tax Act 1990 Section 3 Central Excise and Salt Act (Constitution of 1944), Section 4 (1) Constitution of Pakistan (1973), Arts 185 (3) and 199 Constitution of Sales Tax Determination of Wholesale Cash Price of Sales Tax The authority, which included charges like loading, unloading, transport, jerkatu duty and export tax in the former factory price of cement, suspended the order of the authorities before the High Court in the constitutional petition. The High Court allowed the petition and dismissed the charges against the former cement factory price for the purpose of collecting sales tax. The decision made by the legitimate High Court under section 4 (1) of the Central Excise and Salt Act 1944 was set aside and the post-production charges were imposed on sales tax for the purpose of calculating wholesale cash value. Was also included for the transfer
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