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MESSRS MANDIALI PAPER MILLS LTD., LAHORE versus COLLECTOR OF CENTRAL EXCISE AND SALES TAX, LAHORE

Section 2 (12) (31A) and 3 (1) Paper Board Rules, 1994, Collection of cell tax on cell 5, section RO 876 (I) / 94 and section R877 (I) / 94, dated 89 1994 Tax Board, manufacturer by manufacturer on paper board Providing sales tax payment at the rate specified in Section 3 (1) of the Sales Tax Act 1990 Tax receipt of sales tax on paper board rules required tax invoice information Manufacturer's Tax Demand for Remittance, 1994 The manufacturer cannot be burdened with the responsibility of the manufacturer of the paperboard for such error. A6 876 (I) / & 94 and section R8 877 (I) / law 94 were issued without valid authorization Express legal to allow the buyer's responsibility to shift to the manufacturer in the absence of legal provision Without the options there was a situation r \ n famous high court advocate from FR Tank / DI Khan lawyer