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S.T.A. NO. 588/PB OF 2002, DECIDED ON 17TH APRIL, 2003. versus S.T.A. NO. 588/PB OF 2002, DECIDED ON 17TH APRIL, 2003.

Ordinances of companies 3, 22, 34 and 33 (XLVII of 1984), section 255 tax jurisdictional sales tax records as per sales tax records, sales tax records as well as sales tax records plus sales tax on sales pressure. Importing Annual Accounts. The assessee asserted that the financial statement was prepared for bank loan and income tax purposes and could not be relied upon as sales tax return under sales tax purposes, taxable as specified under section 2 (46). The supply was filed under the Sales Tax Act 1990. The Sales Tax Act, 1990 and had nothing to do with the Income Tax Return, under the Income Tax Ordinance, the validity records of sales tax purposes in 1979 were set out under Section 22 of the Sales Tax Act 1990 and are made daily Was maintained on a regular basis or as and when it was done or on a monthly basis and micro, naturally financial statements and annual statements (a micro account) were prepared and audited by a Chartered Accountant for the purpose of the companies. Was. Unlike the Ordinance, 1984, and which shareholders, income tax assessors, banks, sales tax officers or others use the Income Tax Declaration, such financial statements and annual accounts were not a secret document under the law. Did not present any certificates that the financial statements and annual accounts were incorrect or inaccurate and to what extent they were interested in presenting the business entities to different individuals and agencies, creating and proposing different accounts. Should not be allowed and that the agency should not be at peace and content jobs for advocates from Madinah lawyer