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MESSRS MERCK MARKER (PVT.) LTD. THROUGH SENIOR MANAGER, KARACHI versus COLLECTOR, SALES TAX AND CENTRAL EXCISE, LARGE TAXPAYERS UNIT, KARACHI, EXCISE (ADJUDICATION-III), K


Section 9 Sec RO 1199 (I) / 1996, dated 22 10 1996 Distribution of debit and credit notes and consignment rules, sales tax refunds for goods not sold through 1996 debit and credit notes, claim for goods. Physically not returned to the supplier The return of the goods was a prerequisite for the issuance of such notes by the distributor to avail of the debit and credit note by the supplier under section 9 of the Sales Tax Act 1990 Which will not be relevant to the purpose of claiming adjustment of tax approval by the distributor to consumers. And the supply of goods will be a one-time situation, but the parties may enter into an agreement otherwise the issuance of such notes cannot be construed as complying with the terms of Section 9 of the Sales Tax Act 1990.

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