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ITTEHAD CHEMICALS LIMITED, LAHORE versus CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE

Sections 7 (1) and 8 (1) (b) of section RO 1307 (I) / 97, 20 20 1997, claiming input tax credit on the purchase / import of spare parts of the vehicle Not valid under section RO 1307 (I). ) / 97 dated 20 12 1997 Section RO 1307 (I) / 97 dated 20 12 1997 was not inconsistent with the provisions of Sections 7 and 8 of the Sales Tax Act 1990 and there is no registered person after the implementation of Section R. Claim or deduct input taxes payable on goods, which were not a direct component of the taxable goods product and were not a necessary component, import spare parts manufactured or provided in any way are taxable goods, products, manufactures Provided, in the present case, provided by the registered person, the High Court refused to intervene. law firms from Khanpur lawyer