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COLLECTOR OF SALES TAX AND CENTRAL EXCISE (EAST), KARACHI versus MESSRS ASPHALT INTERNATIONAL, KARACHI


Sections 7 and 8 Section R 1349 (I) / 99, dated 17 12 1999 Non-payment of tax on taxable taxpayers After payment of input tax, the actual payment of tax while verification of additional tax and penalty from the Amnesty Scheme Authority. Demands the full actual amount of tax withheld under Section 7 of the Sales Tax Act 1990, the right to deduct the input tax will be available only to a registered person and during this period the assessee shall be entitled to the sales tax section. 8 was not registered. 1990 will not apply to the current case, but it will apply to goods set forth in a notification by the federal government, which does not mean that the approval of the refund to the reviewer does not mean that the authority has made indirect adjustments. Consent to the claim which was deemed to be entitled by him. Such an adjustment would not have the effect of abolishing the Constitution's law in the presence of any such entry, Section RO 1349 (I) / 99 dated 17 12 1999, was able to show that the tax While operating on a portion of the original amount of the tax, the taxpayer will be entitled to adjustment of the input tax even though the principal amount of the income, not being a registered person, will be calculated in accordance with the provisions of the Sales Tax Act, 1990. In order to receive the amnesty, the tax will be payable in addition to the full original tax amount plus tax on the original amount.

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