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COLLECTOR OF SALES TAX, FAISALABAD versus MESSRS ARAFAT CHEMICAL (PVT.) LTD., FAISALABAD.

Sections 18, 14, 23 and 59 were imported by chemical importer through various bills of registration before 17 8 1996 and at that time the importer was required to be an importer importer under Sector 14, Sales Tax Act 1990. Was not obliged to register on. Registration for voluntary enrollment under section 18 of the Act and thus on 8-8 1996 was made, thereafter, the imported chemicals were supplied to the registered manufacturers and alternative invoices in connection with such supply. On which the department raised the objection that the importer had approved. In the event of sales tax levied to persons registered under Section 59, Sales Tax Act 1990, the benefits of the said section were not available to persons who voluntarily enrolled under section 18 of the Act and consequently It was exchanged. , The invoice issued by the importer did a great deal of damage to the Treasury, so the importer was charged with violating Sections 18 and 59 of the F-Sales Tax Act, 1990 and it was demanded that Explain the reason why sales tax should not be withdrawn in addition to the additional tax. Validity Hold, the importer, being a registered importer, was fully authorized to issue a replacement invoice. At the relevant time, the basis of the objection to the clear and unambiguous words of Section 18, Sales Tax Act, 1990, whereby the importer was obliged to issue an alternative invoice after voluntarily choosing the registration rules. power of attorney advocate Chak 4 b c lawyer