Section 3 (1A), 2 (41), and 13 Sales Tax Rules, 2006, RR 4 and 3 Constitution of Pakistan, Article 199 Section R No. 648 (I) / 2013 Dated 97 7 2013 Constitutional Application Section 3 (1A) ) Interpretation of the Sales Tax Act, 1990, applicable to taxpayers who were manufacturers and sellers of flour, in the absence of taxation on unregistered persons, and exemption under section 3 (1A) of the Sales Tax Act 1990 ) To avoid further taxation. The decision of the Applicants Act was that since the applicants did not provide any taxable goods, they were not obliged to obtain a sales tax registration. And there was no restriction to pay any further tax under Section 3 (1A) of the Sales Tax Act 1990, the scope and purpose of Section 3 (1A) of the Sales Tax Act 1990 Was to encourage registration. Sales Tax Act, 1990; and this legislation was made by making a discontinuity for persons who did not obtain registration number under the Sales Tax Act, 1990, at a rate of one percent of the value of the taxable supply. By adding and loading qualified tax suppliers at the current price of applicants, flour manufacturers and sellers are exempt from the sales tax payment under the Sales Tax Act 1990. And on this exception, the scope of taxable supply under the section 2 (41) of the Sales Tax Act 1990, is beyond the scope and meaning of the applicants, for non-delivery of any taxable goods, the Sales Tax Act 1990 Were not obligated to register under Rule 4 of the Sales Tax Rules 2006 states that only tax payable individuals
Related judgments — Lahore High Court Lahore, 2015
