PAKISTAN MACHINE TOOL FACTORY (PVT.) LTD., KARACHI versus COMMISSIONER OF SALES, CENTRAL ZONE-B, KARACHI
Section 13 and the first Schedule to Section R125 (I) / 1970, dated 29 1970 6 1970 [as amended in section RO 540 (I) / 1971, dated 23 11 1971] in the collection / manufacturing truck. Exceptions to use are excluded from the sales tax jurisdiction under Articles 84 06 and 84 63 of the First Schedule to the Sales Tax Act, 1990, not part of the engine, therefore, the heading Schedule 84 06B of the Sales Tax Act 1990 ( ii) does not come in. Be treated as a transmission shaft so that, unless otherwise included in the section RO 125 (I) / 1970 table, the first schedule should be brought within the scope of Excel's heading 84 of (Exception Report) Sale. Will not be eligible for exemption. Tax difference between the axle and transmission shaft is specified
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