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MESSRS AMBAR TOBACCO CO. (PVT.) LTD. versus ADDITIONAL COLLECTOR, SALES TAX, GOVERNMENT OF PAKISTAN, PESHAWAR CANTT.


Sections 2, 3 and 3 of the Sales Tax Act 1990, Scheduled Sales Tax General Order No. 1998, Dated 17 6 1999 Constitution of Pakistan (1973), Article 199 Constitutional Application Principal Companies, under the manufacturing agreement to provide the raw materials to the manufacturing companies Are. Sales Tax General Order No.1 Show Notice Based on Sales Tax Cigarette Production for Principal Companies 1998 Providing Principal Companies Only Century Manufacturing Companies charged Taxes at Retail Price of Cigarettes However, this raw material was provided by the principal companies for the manufacture of cigarette sticks and packets, and thus the supply by the manufacturing companies would constitute taxable manufacturing companies. Was responsible for paying the sales tax on cigarettes prepared for his principal work. Was.

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