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SALES TAX APPEAL NO. 591 OF 1998, DECIDED ON 7TH JUNE, 2005. versus SALES TAX APPEAL NO. 591 OF 1998, DECIDED ON 7TH JUNE, 2005.

Claims for Appeal from Appellate Tribunal Appellant Company for non-payment of sales tax in Sections 34, 36 and 46 Section RO 553 (I) / 94, Dated 9 1994 1994 Section R 600 (I) / 83, Dated 11 6 1983 was done. Seamless pipes and tubes were provided for the relevant period without payment of cell tax. The appellant claimed exemption under notification section R553 (I) / 94 dated 96 1994, which granted the exemption of sales tax on section RO 553 (1) / 94 dated 96 1994. Supply of parts and components of the relevant title, if the Ministry of Finance and Economic Coordination is to be used as the original equipment in the manufacture or assembly of capital goods and machinery specified in the Schedule, Section R600 (I) / 83 Notice Dates. 11 In 1983, goods were provided to units that did not manufacture capital goods and were not included in the list because sales of capital goods and machinery were not exempt from sales tax. Parts and components supplied to the units that were the makers of Suga. r and cement sales were not exempt from taxation because they did not manufacture cement plants or sugar plants, but rather cement and sugar appellants provided parts and components as replacement parts for maintenance. Not as original goods because if the buyer was not a manufacturer of capital goods or machinery as described in Section RO 600 (I) / 83 dated 11 6 1983, the appellant was not entitled to an exemption as claimed. Has been \ r \ n \ r \ n top advocate from Sajawal lawyer