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S.T.A. NO.49 OF 2004, DECIDED ON 17TH JUNE, 2004. versus S.T.A. NO.49 OF 2004, DECIDED ON 17TH JUNE, 2004.

Sections 2 (46) (a), 2 (41), 2 (39), 2 (12) and 3 Constitution of Pakistan (1973), Arts 2 and 25 Sales Tax General Order No. 4/97, dated 11 10 1997 Sales tax on the Supply markup installment Supplies the same price for the purpose of assessing the sales tax required under section (()) 46 (a) of the markup received against the sale of the installments in this section. Price was not included in. With the Sales Tax Act 1990, sales tax was read along with General Order 4 which relates to the Central Board of Revenue's decision to include a markup against the sale of credit in the sales tax supply price, the amount of the justification Out of appreciation. The goods and the loan which is provided in the form of loan will not make a taxable supply and so the markup received in connection with the supply will not be taxable to cover the interest of the loan. Not related to the sale price. Receipts also showed the motorcycle price and mark up in a specific manner were not related to the price of the motorcycle and were not subject to tax law websites from Tall lawyer