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MESSRS GENERAL TYRE AND RUBBER CO. PAKISTAN LTD. versus DEPUTY COLLECTOR COLLECTORATE OF CUSTOMS, CENTRAL EXCISE AND SALES TAX, KARACHI

Section 2 (16) (33), 3 and 7 of the Sales Tax General Order No. 1998, dated 17 6 1998 Input tax, the process of merging raw material with other substances on the vendor's machinery is subject to fixed processing charges. The raw material assessment of the input tax adjustment review was provided to the vendor for payment to the vendor as processing charges and, after that process, the inspection was returned, thus the sales The inclusion of tax was a factor, thus, in all cases it was not disclosed that the processing activity was included in section 2 (33) of the Sales Tax Act 1990 or the sales tax general order number Sale of goods, leases or any other factors of the goods described in 1/98 is done by the seller on fixed processing charges without any factor or provision of the Sales Tax General Order No. 1/98 authorized by the SCC To claim that only taxpayers have their tax invoice adjustment activity and claim tax invoices is not an example of a condition for claiming input tax adjustment. The failure to place such tax invoice on record by the reviewer of Section 7 of the Sales Tax Act 1990 for input tax claims on taxable supply was sufficient evidence of the fact that the return of processed goods to the seller Not in terms of supply, because non-vendor taxpayer materials were used in the processing activity, sales tax was disclosed in the absence of sales tax invoices, when on the seller's license. There was no transfer, so no tax was confirmed under the law. \ R \ n \ r \ n solicitors from Gujranwala lawyer