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MESSRS VITA (PAKISTAN LIMITED), LAHORE versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Section 4 (2) Sales Tax Act (VII of 1990), Section 2 (27) Establishment of Office of Federal Tax Ombudsman (XXV of 2000), Section 2 (3) of the Central Excise General Order No. 1, 1990 Date 11 1 1999 Central Excise General Order No. 1975 Dated 15 8 1975 Determination of pricing for the purpose of duty, issuance of Jose notices indicating theft of Central Excise Duty and Sales Tax, and declaration of retail prices on juice. Is lower than the prices. In the market that violates section 4 (2) of the Central Excise Act 1944 and section 2 (27) of the Sales Tax Act 1990, it is believed that goods at retail prices must be available in the open market. ? Manufacturers and Pack / Containers Welded Dept tried to argue that retailers could not receive more than the announced prices except with the approval of the manufacturers for which they were selling their goods, & c. Central excise duty and sales tax avoidance charges did not include the retailer / others 'profit margin payable to cover retailers' reports of profit margin avoidance of their products at high cost. Sales allowance or decision orders could not work. Specify whether the investigating agency has examined both the purchase and sale documents through which the goods have reached retailers and other records to determine if the manufacturers have actually made any profit to the retailer / retailer. The difference was not made. Manufacturers did not announce / print retail prices without adding prices to retailers' prices

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