COLLECTOR OF SALES TAX AND FEDERAL EXCISE versus MESSRS QASIM INTERNATIONAL CONTAINER, TERMINAL PAKISTAN LTD.
Sections 3 (1) and (2) Sales Tax Act (VII VI of 1990), Sections 3, 3A, 3AA and 47 (1) High Court Sales Tax Reference, Steering Scope Services Recovery Provided to Unregistered Persons The queries contained in the Services were in connection with the receipt of additional sales tax under the Sindh Sales Tax Ordinance 2000 for providing services to unregistered persons, the Customs, Central Excise and Sales Tax Appellate Tribunals found in section 3 (2). On the basis of the provisions and () of the Sindh Sales Tax Ordinance, 2000, the Federal Government's Sales Tax Department will be required to receive, receive and receive tax only under the Sindh Sales Tax Ordinance 2000. R was given authority to receive, and they had no power to tax and receiving more tax under section 3. (1A) The Sales Tax Act of 1990, Sindh Sales Tax Ordinance, 2000 without any provision. Sales tax collection on idity services was limited to 15% of the cost of taxable services. o The services provided to unregistered persons were not envisaged by the Sales Tax Ordinance, 2000. If the service provided to unregistered persons would have been further taxed, the law would have imposed a section of the Sales Tax Act, 1990. 3 would include reference to the tax rate. In the absence of any such reference, the sales tax on the Services may be levied at the rate of only 15% of the taxable services, the Legislature has merely requested the Federal Sales Tax Department to tax the services under the Sindh Sales Tax Ordinance, Provided a viable supply for receiving and receiving. , 2000, in the same manner and at the same time as it was owed under Sections 3, 3A or 3AA of the Sales Tax Act, 1990, as the case customs
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