COLLECTOR OF SALES TAX AND OTHERS versus MESSRS SHAHBAZ & CO.
Section 58 Constitution of Pakistan (1973), Article 185 (3), was upheld by the Supreme Court for consideration. Whether the respondent company paid sales tax to those who received the goods. Whether the sales tax is required to be paid under section 588 of the Sales Tax Act, 1990, the same way a registered person was required to pay in the form of supply as no refund can be claimed. And does the respondent company actually pay the sales tax to the recipient and not pay it out of his pocket?
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