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COLLECTOR OF SALES TAX, LAHORE versus ITTEHAD CHEMICALS LIMITED


Article 8 Constitution of Pakistan (1973), Article 185 (3) Input tax The payment of intelligence payment for repayment or deduction of input tax has challenged the legality of the notification as per the requirement that they apply to such goods. Were not entitled to reclaim or deduct tax deductions which were not direct. The components of the taxable goods and the required portion as estimated, the reliefs made or provided were placed on a prior notification, while the two notifications were assigned in the joxta position, the second being reported only in the first notification. The above mentioned goods were valid only. Such an inquiry resulted in the claim of reclamation that the assessee was referred directly to the High Court without any special denial of deduction claim in the input tax, etc. For the first time, they had to approach the forums provided under the Sales Tax Act, 1990 for purposes of converting the constitutional jurisdiction into an appeal, and a decision was made in the matter of decision, among other similar matters. I too was brought under challenge to the civil notification. Applications

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