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SALES TAX APPEAL NO.971/LB OF 2002, DECIDED ON 22ND MARCH, 2004. versus SALES TAX APPEAL NO.971/LB OF 2002, DECIDED ON 22ND MARCH, 2004.


Article 2 (46) (a) Constitution of Pakistan (1973), Article 7 Supply Cost The district tax and the cost of supply for the purpose of agricultural sales tax include the cost of supply means all consideration, including all money. Federal and Provincial Duties (and taxes included under the Finance Act, 1999), if any, which the supplier had received from the recipient for this supply but excluding the sales tax amount, excluding the sales tax Federal and provincial duties were to be excluded from the money, this amount should also be included. Taxable Delivery was separate from the recipient of federal and provincial governments recipient municipalities. The state means the federal government, the council, a parliament, a provincial government, a provincial assembly, and any local or other official in Pakistan. Or by law authorized to impose municipal bodies separate from the provincial government and the federal government federal and provincial duties only mean that the federal and related provincial governments distribute articles between the federal government and the provincial government's municipal bodies. The duties and taxes I imposed were the same The provincial government can do for the district tax. And so the zakat charges were not included in the words of the provincial duties and should not be included in the cost of supply.

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