APPEAL NO. 1968/LB OF 2001, DECIDED ON 11TH MARCH, 2002. versus APPEAL NO. 1968/LB OF 2001, DECIDED ON 11TH MARCH, 2002.
Sections 3B, 7, 66 and 3B constitution of Pakistan (1973), Article 24 (1) shall be claimed within one year of return of the taxpayer inadvertently input tax adjustment under section 7 of the Applicant Sales Tax Act 1990 Cannot claim. Such a refund claim was timely withheld. Valdetti Appellant acknowledges that they provide auto harness wire manufactured to auto makers / collectors and that their buyers receive the full amount of output tax, not claiming input tax adjustments. Only after the events have been approved. And as a result, they were entitled to an adjustment against the output tax on their final product, not entitled to claim such tax refund under Section 3B of the Appellants Sales Tax Act 1990, disclosing these events to consumers. Was done on Appellate Tribunal rejected
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