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MESSRS A.G.E. INDUSTRIES (PVT.) LTD versus ADDITIONAL COLLECTOR SALES TAX

Sections 3, 2 (41), 2 (35) and 2 (33) Tax Supply Scope Taxable Supply Taxable Activity The manufacturer company established its own sales points at various locations, the taxability developer sales tax in the country. Was responsible for the finished product. It is not necessary for two people to engage in a transaction. Still, taxes can be levied even if one person is doing some taxable activity alone, it is convinced that a person cannot deal with himself so that sales tax is not in accordance with the law and should not be done by the company. Delivery of finished products has been postponed. Therefore, at the sales locations established by the company, there was taxable activity and the sales time was responsible for the taxpayers concerned, however, at the relevant time, however, the company was exempted from the sales tax payment. The Collector and the Appellate Tribunal were responsible for paying the extra cost of the product due to their distribution on the sales points order, therefore, the set aside and the showcase notice were declared illegal, and the company did not cancel. The showrunner is responsible for payment of the tax mentioned in the notice and, if paid, was ordered to be returned because the distributors were exempted from the sales tax at the relevant time. family advocate from Ghizer lawyer