MATIARI SUGAR MILLS LTD. versus PAKISTAN MINISTRY OF FINANCE
Individuals registered with Sales Tax Act 1990 Sections 2 (25), 3 (1A), 14 and 19, must make an exception proof registration under section 14 read with Section 19 of the Sales Tax Act 1990 that the tax will be levied. And payable by persons or companies who are liable to be registered or registered, under section 3 (1A) of the Act, from the receipt of further tax from a person other than a person registered under section 2 (25) of the Act. Will also be available to those who appreciate it. As an act, the claimant has to show that the person to whom the tax is paid is registered or responsible under the Act.
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