APPEAL NO. 117 OF 2002, DECIDED ON 4TH OCTOBER, 2002. versus APPEAL NO. 117 OF 2002, DECIDED ON 4TH OCTOBER, 2002.
Sections 2 (33), 2 (41), 3, 6, 22, 23, 26, 33 and 34 of the Constitution of Pakistan (1973), List of Federal Legislatures, Entries 49 and 51 Sales Tax Evasion of Additional Taxes and Fines Pricing was set. It was claimed that limestone and clay were never taxed by the legislature as used in the manufacture of cement, which easily excavates limestone and clay, and then in natural condition To the kiln. The definition of the definition of the word used in Section 2 (16) of the Cell \ Tax Act 1990, despite the fact that minerals such as limestone, clay and gypsum were self-supply / self-consumption, they were considered to be ` Is taxable. In the Sales Tax Act, 1990 and under Entry 49 of the Federal Legislature List, Part I, the fourth Schedule to the Constitution of Pakistan, limestone and clay that was dug up itself was the tax equipment limestone and clay was an intermediate product. Was developed during the excavation process to promote taxable tax activity, therefore, it was responsible for sales tax under section 3 of the Act and the soil was an identifiable / tradable commodity which Taxes could be levied, therefore, once taxable goods were provided. One person, himself, gets the definition of "taxable supply", despite the fact that the sale is made between two people but the fact is that there is a taxable supply of excavation and limestone and clay to factory. ? During the taxable activity process, taxable tax activity covers any type of taxable activity that a person has for his or her business.
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