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APPEAL S.T.A. NO. 676/LB OF 2004, DECIDED ON 28TH MAY, 2005. versus APPEAL S.T.A. NO. 676/LB OF 2004, DECIDED ON 28TH MAY, 2005.


Section 11, 33 and 34 Tax Estimates The first appellate authority upheld an order approved for the collection of sales tax, in addition to the weight loss due to moisture vapor supplied with cotton seeds, on the basis that sales Tax was not deposited. Cotton 71, person cotton supply Registered person supplying kilograms of cotton seeds claimed that the quantity of cotton seed mentioned in the ginning register was the quantity produced at the time of manufacturing while sales tax was paid on the quantity of cotton seed. , Which led to weight loss due to fever. Moisture accuracy The Central Board of Revenue in the textile industry allowed cotton seed production to be in the range of 58 to 59% for sales tax collection purposes. At the time of production, the announced yield of cotton seeds was 63% while sales tax was 61% paid at 1% 47 weight Weight loss was due to moisture loss because cotton seeds, at the time of production, always wet. Living over, which loses over time due to environmental factors, the Appellant filed a sales tax on the production ratio, which was much higher than the Central Board of Revenue's fixed ratio and the Appellate Tribunal's cotton badge In the cases allowed, the dirt was created. Appeal was accepted by the appellate tribunal in addition to the order of appeal, which loses weight due to prolonged storage and other environmental factors.

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