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ADDITIONAL COLLECTOR OF SALES TAX-II, LAHORE versus MESSRS B.O.C. PAKISTAN LIMITED, LAHORE


Sections 2 (46) (e) and 46 of the Valuation Committee Scope Valuation Committee were created by amending the nature of a rule in the Sales Tax Act of 1990 to facilitate the determination of disputes between the parties on the question of evaluation of such forum. Was for This amendment was the same in all pending cases that applied. After this amendment, the fundamental rights of the parties have not been changed and therefore no objection was made on the basis of prejudice, which the Tribunal directed to evaluate, in section 2 of the Sales Tax Act, 1990 ( 46) The assessment of the value of taxable goods by the valuation committee constituted under (e) was both lawful and enforceable upon which the taxation would be enforced in accordance with law.

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