PAK SUZUKI MOTOR COMPANY LTD versus FEDERATION OF PAKISTAN
Sales Tax Act 1990 Sections 3 & 2 (33) (44) Constitution of Pakistan (1973), Article 199 Constitutional application Sales tax jurisdiction which is a taxable tax agreement derived from the existence of a seller's transaction. In the event of sale of goods does not exist, the question regarding taxability of payment after the sale transaction has come into existence is whether the assets / receipts in any dealership or the agency that were received by any logistics Or were in pursuit of a supply transaction or simply a promotion / deposit. The High Court refused to set the agreement or any other arrangement in fact under Article 199 of the Constitution under its constitutional jurisdiction, and the matter was decided by the relevant tax authorities after obtaining the necessary details and hearing the opportunity. Was given. Decide whether to pay Celsius tax or advance / deposit in any way
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