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MESSRS DADA STEEL MILLS (PVT.) LTD., KARACHI versus CENTRAL BOARD OF REVENUE THROUGH CHAIRMAN, ISLAMABAD AND 2 OTHERS

Section 3 (4), 13 (4) and 50 Section RO 630 (I) / 1995, dated 2 7 1995 Section RO 639 (1) / 1995, 2 1995 1995 Two Automatic Steel Re-Rolling Factory in which two Manufacturing units. Claim exemption of sales tax exemption from sales tax due to continuous closure of a production unit for up to 75 days was used in a limited sense in the Quality Word Mill section RO 630 (I) / 95 so that a particular unit / plant To be displayed in a specific category. For working on the sales tax payable money figures payable at the word factory used in section RO, section RO 639 (I) / 95, this means a lot more extensive Can be identified where the equipment was manufactured or assembled by the process of the machine. In the event of complete closure of the factory, the benefit of Section RO 639 (1) / 95 will not be available nor will any particular production unit or machinery be interpreted as a mill, whereas under Section RO 630 (I). Two manufacturing units of different diameter will be installed. ) / 95 And such a production unit would not fall under the purview of section RO 963 I (I) 195 The factory in Essex was never closed for a day but section RO 639 (1). Sales tax exemption or partial exemption was provided by ) / 95 and not the issue of asbestos by section RO 630 (1) / 95 will not be handled by section RO 630 (1) / 95, but by S, RO 939 (I) / 95, the factory. The closing condition was specified and not one of its mill subsidiaries was entitled to this claim for sales tax exemption purposes. law websites from Mohmand lawyer