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COLLECTOR, COLLECTORATE .OF SALES TAX AND CENTRAL EXCISE, versus MESSRS ISLAMABAD FEEDS, RAWALPINDI AND ANOTHER

Sections 2 (40), 7 (2) (i) [as amended by the Finance Act (I of 2003)] and 23 adjustments in input tax on the basis of tax invoices from a registered or unregistered person under the jurisdiction of the registered or unregistered person. The car was not available under section 7, as amended without the Sales Tax Act 1990, the right to seek adjustment under section 7 of the 1991 Act was independent of the provisions of section 23, thus, under section 23 (2) of the Act 1991 Delivery could not be read in section 7. After the amendment of section 7 (2) (i) of the Act 1990 through the Finance Ordinance, its tax invoice was entitled to be by a registered person, a type of input sales tax, which was only used once in the input tax. Adjustments were paid on adjustment. The output tax was associated with the travel of raw materials to the finished product at the time of payment. Sales tax supply will be strictly banned to avoid any possibility of double taxation. I will be taxed nut tax, then double tax, which was not sustainable under the existing scheme of sales tax act 1990. inheritance advocates near Mirpur (AJK) lawyer