MUHAMMAD SHAHID versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section (50 ()) ()) and C 80 C contract and service offerings and advance tax deduction in the importation of goods and specific to those responsible for payment of goods or services related to the importation of goods. Advance tax will need to be deducted at the rate. The amount paid in respect of delivery of goods or services without reference to sales tax at the time of payment will be the amount on which the advance tax will be deducted which will include sales tax and customs duty on the cost of imported goods, Of the total revenue. Taxes at the rate specified for the advance tax calculation, the value of the goods supplied will not include sales tax because it cannot be considered income of the Essential Principles.
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