COLLECTOR OF SALES TAX, CUSTOMS HOUSE, LAHORE versus HOECHST RAVI CHEMICALS LIMITED, FAISALABAD ROAD, SHEIKHUPURA
Section 7 (1) (a) [as amended by the Finance Act (IX of 1996)] and input tax claimed by Assisi on raw materials purchased for production from January 10, 1995 to June 1995 Action has been taken against the accuser of adjustment. It has been falsely claimed because only the proportion of raw material allowed during each month, which was a tax period and not expected to be used in the future, was such an adjustment in section 7 (1) of the sales. Revenue introduced had no prejudice to the amendment's interests. Not only was the Finance Act, 1996 through the Tax Act, 1990 clear, but it was also treatable in nature that the supply of adjustments and refunds of the Section 10BF Sales Tax Act 1990 would be provided excessively. The interpretation of the provisions was accepted by the department. Appeal dismissed
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