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MESSRS IRFAN TEXTILES (PVT.) LTD versus CENTRAL BOARD OF REVENUE


Sales Tax Act 1990 Section 49 Customs Act (IV of 1969), Section 202 Constitution of Pakistan (1973), Article 199 Constitutional application is the recipient of customs duty receipt from the recipient company on which the Sales Tax Department applied. The leasing company purchased the assets of the validity petitioner company. Through the agreement, the respondent company, according to which, the applicant assumes no liability other than the bank liabilities payable by the respondent company, both the applicant and the defendant, independently, in the registered public limited companies. And even there was no clear alliance between them. The Board of Directors was different in that the sale of the amount received from the applicant was not a sales tax, but any affiliation with Section 49 of the Sales Tax Act 1990 due to customs duty by the company in accordance with Section 202 of the Customs Act 1969 Was not coupled with the manner in which customs duty or any other payment was to be received from the person to whom section 202 (1) (a) of the Customs Act, 1969, did not authorize the Customs Department to collect sales tax The Authority should demand that the applicant reduce the customs duty amount by the Company, which the Sales Tax Department imposes on the Applicant Company. I was, by default, the rest of the process was to default proceedings against the person. Due to the payment to the Customs Department, the defendant could not be ordered to receive the customs department's money as the sales tax court's High Court accepted the constitutional petition while the demand of the Customs Department was without legal authority. What.

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