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APPEAL CASE NO.7(44)ST/IB/2000(PB), DECIDED ON 15TH JUNE, 2002. versus APPEAL CASE NO.7(44)ST/IB/2000(PB), DECIDED ON 15TH JUNE, 2002.


Sales Tax Act 1990 Sections 3, 2 (33) (A), 2 (46), 45A, 33 and 34 Sections RO 178 (I), 29 29 2002 Supply of Tax Supply Circle Board and Collector's Supply Fuels Use of bags in sales notice to cause non-payment of sales tax Notice Notice Price / pricing fixed from Rs 85 N 85 to Rs 300 per ton (average 7 177 75 per ton) Central Board of Revenue fixed during notification period during 1996 during section. The price of Rs. 200 per ton in bag house use during Section RO 178 (1) / 2002, which is applied for the first time under section 2 (46) of the Sales Tax Act, 1990 on the applicant's request. Section 3 of the Sales Tax Act 1990 also challenged the legality of imposing a sales tax on bags on the basis that it does not have the meaning of Section 2 (33) (a) of burning a bag in its own boilers. The appellant did not pressurize his arguments and arguments for the validity of the Sales Tax Act, 1990, otherwise his written appeal which would have otherwise been in paragraph 2 of the Supreme Court of Pakistan's notification number section RO 178 (1) / 2002, Rejected as on 29 29, 2002, it has been expressly stated that the notification will apply to disposed off cases. The Appellant Tribunal did not decide the appellant's case through the appellate tribunal in terms of the aforesaid decision, stating that the decisions of 1212 2001 were not covered under the aforesaid notification, except that the appellant's case was separate. ? The cases involved in the aforesaid decision, dated 12.12 2001, mean that these appellants have any competence as determined by the Collector established by the concerned Collector under Section 2 (46) of the Sales Tax Act 1990. The price is not the price. , While the cost of the appellant (Rs. 310 / -)

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