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HASHWANI HOTELS LIMITED versus GOVERNMENT OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE

Section 31A, 79 and 104 Sales Tax Act (VII of 1990), Sections 5 and 6 (1) Determine the date of entry of customs duty and sales tax rate, entry (declaration of goods), provisions of section 31A Under Section 6 (1) of the Consolidation Customs Act, 1969 and Sales Tax Act 1990, the date of filing the bill entry (declaration of goods) is the payment of income tax only and payment of tax on any particular goods related to the delivery of the Customs Act, 1969. Will be. In the presence of similar provisions contained in Section 5 of the Sales Tax Act, 1990, the calculation, payment and enforcement of sales tax shall not apply; the second requirement in section 5 of the Sales Tax Act 1990 will be applicable only if the import. Finished goods will be taxed. Sales tax at the time of submission of bill of entry rules best advocate from Phagwar lawyer