COLLECTOR OF SALES TAX, CUSTOMS HOUSE, LAHORE versus BREEZE INDUSTRIES, LAHORE
Sections 10, 9 and 7 Determine the amount of forward or back tax deductions The input tax adjustment was not allowed on the basis that the imported material was not used during the tax period. The appellate appellate tribunal found that the surplus money could be both carried forward as well as the adjustment to the input tax being withdrawn, it was only the tax period and not the raw material consumption that was related to the sales tax act. By providing 10, it was clear that the law was intended. 1990 that the surplus money can be both forwarded as well as the return of the dodgy sums, the High Court refuses to interfere with the tribunal's order
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