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MESSRS GENERAL LOCKERS (PVT.) LTD., KARACHI versus SECRETARY, REVENUE DIVISION; ISLAMABAD


Section 65 and 11 Section R503 (I) / 94 Dated 96 1994 Section RO 555 (I) / 94, Date 96 1994 Establishment of the Office of the Federal Tax Ombudsman Ordinance (XXV of 2000), Section 2 ( 3) Preparation of exempt motorcycle ignition switch sets ?? Returns were filed for one year claiming exemption Department No negative order was passed by the department under section 11 of sales tax. The Act, 1990, also imposed an additional tax with sales tax stating that the parts and accessories / ignition switch / ignition does not apply, the motor vehicle locksmith claimed that the result of the \ general practice of There is no tax deduction. An unauthorized sales taxpayer who was not allowed was submitting a return claim for exemption, but no objection was taken by the department for almost a year. A practice was prepared between the complainant and the department which Alice tax was distinguished from goods offered to establish the practice of non-payment sales tax. No precedent was presented to either party for producing the same goods that were provided to show that sales tax is paid by the parties. The Federal Tax Ombudsman recommended this notification. Under section 65, the complainant should be exempted from sales tax for the period from June 1995 to June 1996.

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