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COMMISSIONER OF SALES TAX, CENTRAL ZONE-B, KARACHI versus PAKISTAN MACHINE TOOL FACTORY LTD., KARACHI

Sections 3 and 17 (1) Section RO 125 (1) / 70 dated 29 6 1970 Sales Tax, Gear Box and Excise Claims Created by the Assessing Officers Officer Claiming Exemption with respect to Such Parts for Automotive Vehicles The refusal to grant the waiver because of its spares was not made part of the machinery described in Section RO 125 (1) / 70, which the appellate authority dismissed as a review that the definition of machinery was too broad Thus, spare parts for automotive vehicles and machinery were retained by the same tribunal. Detection of Appellate Authority's Validation Machinery In order to bring a component or part of a machinery within the definition of machinery it has been stated that Section RO will have to be satisfied at the same time on two terms, ie any such description of such machinery. Should be powered by, and should therefore be used in, any industrial process such that the exemption for automotive vehicles was, therefore, not available to the assessee, and the appellate authority appraised by the appraiser Was rightly denied and the Tribunal failed to grant a diagnostic waiver by misinterpreting the machinery given in Section RO. You were wrongly mistaken best law firm from Ahmadpur East lawyer