ADDITIONAL COLLECTOR SALES TAX, MULTAN versus MESSRS AL-GHAZI TRACTORS LTD., DERA GHAZI KHAN
Waiver of input tax on agricultural tractors listed under section 3 (2) (a), 13 and 47 notification number section RA 839 (I) / 98, dated 23 7 1998 PCT, for the first schedule of sales tax act. 87 01 01 Appellant (Department) believed that the tractors produced by the registered company were provided to organizations such as Civil Aviation Authority, Heavy Mechanical Complex, Housing Cooperative Society and Municipal Corporation. The reason would be that there were no tractors. Provided for agricultural purpose and in the report section RO 839 (I) / 98 dated 23 7 1998, exemption will be available only to tractors provided in clear terms of the exemption notification, under valid purpose. Were. The fact that the tractors were agricultural tractors and according to the fact finding, it was recorded that the buyers were using the tractors for the purpose of agriculture, there was no question of law. The High Court excludes the cases in the meaning of Section 47, Sales Tax Act, 1990.
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