AL-HILAL MOTORS STORES versus COLLECTOR, SALES TAX AND CENTRAL EXCISE (EAST)
Sections 3, 2 (41), 2 (35) and 2 (33) Tax Supply Taxable Supply Taxable Activities Supply Definition Sales tax will be collected, received by a registered person on the taxable tax payable in Pakistan. Will be done Sales tax liabilities of any taxable activity made by him on imported goods in Pakistan cannot be estimated / deducted from any taxable supply during the taxable activity only, based on the bank statement of the person registered. No proof. In the books of account for which no satisfactory explanation has been offered, it cannot be treated that any bank account of any registered person is taxable due to taxable supply or promotion of taxable tax activity. Money cannot be considered without a supply nexus. Received from such logistics and is responsible for sales tax
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