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SALES TAX APPEAL NO.135 OF 2001(K-2), DECIDED ON 5TH JUNE, 2004. versus SALES TAX APPEAL NO.135 OF 2001(K-2), DECIDED ON 5TH JUNE, 2004.

Sections 3, 6, 7, 16, 22, 23, 26, 33, 34, 49 and 2 (tax) Taxes for sale of antique and used machinery, imposing and penalizing air conditioning plant as scrap tax. Implementing such old and used machinery, the air-conditioning plant was disposed of without payment of sales tax; accuracy was the taxable supply of old and used machinery as scrap because of the sales tax paid on the machinery. The Pitt was entitled to tax adjustment as the goods were sold. A new and separate product namely taxable scrap, machinery and its scrap were both different in detail, PCT headings were used, client, user and two independent goods and the plant and machinery taxable scrap due to taxable. Had changed Apart from the roughness of the appellant plant and the machinery, if there was any industrial / commercial size, the supply of old and used air conditioners was also taxable, the sales tax on such equipment was demanded by the appellate tribunal after the time allowed. Was placed Pakistan, top advocate family court from Tobatek Singh lawyer