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MESSRS SARWAR & CO. (PVT.) LTD. versus CUSTOMS, CENTRAL EXCISE AND SALES TAX, APPELLATE TRIBUNAL,

Sections 2 (12), (16), (17), (35), (41) and 3 (3) express views over `` taxable activity \ 'and `taxable supply \ scope goods, which are owed on sales tax. The head bridge used in Punjab construction was designed by the highway authority and the girders used in the construction were of a special size which were not available in the open market. The contractor purchased the raw material from the open market. , Who was already responsible for the sales tax and had already cast the girder down the site. Sales tax is levied on the construction of the girders used by the contractor in the construction of the overhead tower under the direct supervision of the Engineer of the Sales Tax Authority, when the sales tax in the vault can be collected, paid and paid only at that time. This can be done when the course is taxable or promote taxable tax activity, which includes the supply of goods to any other person, in whole or in part with the word `supply`, which is part of the Sales Tax Act 1990 As described under 2 (33), include, sell, exchange, lease or otherwise. The T-type of goods used to promote the business cannot be called a contractor, as it was not involved in the manufacture of any kind of goods that could be bought or sold in the open market. What was Free-market products, which can usually be marketed and sold in the ordinary course of business, are used in the construction of the required girder, pre-cast and overhead towers on site, on open market equipment. There was no marketable product, because it was the same thing as a specific design, bit law firms from Ghotki lawyer