COLLECTOR, SALES TAX AND CENTER EXCISE (WEST), KARACHI versus AL-HADI INDUSTRIES (PVT.) LTD.
Sections 7, 23 and 2 (40) Assigning Tax Liabilities The importance of tax invoices is, in the present case, allowed to be refunded on the basis of an invoice in the name of one of our Directors Audit Team of the Central Board of Revenue. The buyer's name was not written on the tax invoice and a showcase notice was issued to the director of the company explaining why a refund could not be obtained against the sale of the Sales Tax Act, 1990, which entitles the company to a claim. Is not a sales tax refund on the basis of tax invoices not in accordance with the provisions of Section 23 of the Sales Tax Act 1990.
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