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S.T.A. NO. 2569/LB OF 2001, DECIDED ON 3RD JUNE, 2002. versus S.T.A. NO. 2569/LB OF 2001, DECIDED ON 3RD JUNE, 2002.

Sections 3, 2 (3) (a), 2 (9), 6, 7, 11, 22, 26 and 33 (2) (CC) of the Customs Act (IV of 1969), Sections 79 and 104 Section RO No. 1185 (I) / 90, dated 18 11 1990 Section RO No. 112 (I) / 90, Date 1 11 1990 Tax Input Tax Adjustment Jurisdiction Input tax adjustment allowed on the purchase of raw materials from an importer on this basis. Not Supply Not Registered Do not issue a sales tax invoice on which the appellant had the right to claim input tax adjustment in accordance with section 7 (2) (1) of the Sales Tax Act 1990. The validity supplier was the provisions of an importer / wholesaler section 2 (3) (a) and 2 (9) of the Sales Tax Act 1990 (as it existed during May, 1996) shows that through the wholesaler Sales tax paid whose suppliers are not exempt from sales tax under Section RO 1185 (I). / 90, dated 18 11 In the late 1990s, would be the input ax for a registered person who subsequently purchased the goods from a wholesaler importer or did not require a wholesaler to register under s. According to Section RO No. 112 (I) / 90, Execution 14 of the Sales Tax Act 1990, dated 1 11 1990, since the suppliers were supplying exemptions, they were not legally obliged to issue sales tax invoices which were merely Required under section 23. The Sales Tax Act, 1990, where no taxable goods were supplied, could neither issue a supply nor could the appellant obtain a sales tax invoice regarding the disputed supply of Section 7 of the Sales Tax Act, 1990, as of May 1996. I was provided with, if in the case of imported goods in Pakistan, claiming input tax if it was collected by Customs under section 7979 or 10 104 of the Customs Act 1969 property advocate from Bagh lawyer