MESSRS FACTO CEMENT SANGJANI, ISLAMABAD versus FEDERATION OF PAKISTAN
Sections 3, 2 (16) and 45 Constitution of Pakistan (1973), Fourth Schedule, Federal Legislative List, Part I, Item No. 49 Taxable Supply Company was involved in the manufacture of essential raw materials for cement limestone and clay. , Limestone and clay mining lease holders were acquired by Assisi and were pulled out by the exploratory company and then used in the process: cement manufacture dug itself and self-use. Show notice to impose sales tax on finished goods Ascii used in cement manufacture contested the notice but the department Instructed the Assistant to pay additional taxes and penalties as well as sales tax. The appellate tribunal dismissed the appeal of the SC against the receipt of this department once taxable goods were provided by a person himself. This tax would fall under the definition of taxable supply, despite the fact that the sale was made between two persons and was a process of producing limestone and clay, and consequently a process of taxable activity. Thick limestone and clay were identifiable / taxable goods that could be taxed, such as taxable goods provided by a person. That will only come in the definition of a taxable supply
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