Find a Lawyer

APPEAL NO. 7(480) ST/IB OF 2001(PB), DECIDED ON 8TH NOVEMBER, 2002. versus APPEAL NO. 7(480) ST/IB OF 2001(PB), DECIDED ON 8TH NOVEMBER, 2002.

Sales Tax Act 1990 Section 13, 2 (25) (39 (48), 4 and 8 (2) Input Rules, 1996 Section RO No. 698 (I) / 96, Dated 22 8 1996 Exemption gypsum, clay and limestone) The tax department found that gypsum, clay and limestone were not exempt from the sales tax, and supply for excavation and self-use was not exempt and the audit of records for the determination of sales. Directed, such gypsum, clay and limestone excavation and consumption was not paid for in the manufacture of non-taxable cement Assisi argued that gypsum, clay and limestone related The words / words do not cover import, manufacture, manufacture, export, wholesale, etc. and may not be used domestic in the manufacture of cement. Called as supply or taxable supply. Gypsum, clay and cement by cement factories. Limestone was primarily used for self-sufficiency in the manufacture of business (cement manufacture) made by the manufacturer. Er cement factories or removable units that make such excavation. And engaged in the manufacture of real estate (gypsum, clay and limestone) that are registered under section 2 (25) of the Sales Tax Act 1990 The dog, the gypsum, was read with Chapman III to the soil. And limestone was not exempt from sales tax under section 13 of the Sales Tax Act 1990, such as the sales tax which is levied on bags / sacks (whether manufactured by the SC or purchased abroad). Also, for exempt cement packing. During the relevant period, gypsum, clay and lime excavated by Assisi Pakistan, top advocate family court from Kot Mithan lawyer