COLLECTOR, SALES TAX AND CENTRAL EXCISE THROUGH LAW OFFICER OF THE COLLECTORATE versus MESSRS KOHINOOR TEXTILE MILLS LTD., RAWALPINDI
Sections 2 () 35) (33), (Finance 25) and [47 [Prior to the Announcement of the Finance Act (I of 2003)) by the taxable activity vendor (unregistered person) for the change in his behavior and garage clothing. Delivery of the yarn was not a deliberate supply The Sales Tax Act, 1990 was neither sale / lease nor distribution of goods with the registered person for the purpose of limited addition by unregistered person. The second emission was, thus, not a taxable activity principle
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