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COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR, HUB versus CUSTOMS EXCISE AND SALES TAX APPELLATE TRIBUNAL, KARACHI BENCH

Section 3 (1), 7, 13 and Sixth Schedule Item No. 41 for the acquisition / production of limestone and clay etc. from its excavators and to pay sales tax on raw materials such as their consumption in cement manufacture as raw material. The obligation to assess, when the end product (cement) was exempt from the receipt of a sales tax, would be subject to the taxable supply scope if such raw material was not exempt under Section 13 of the Sales Tax Act, 1990. Tax provision was not limited to products or goods limited to or limited to a limited number of products. But such goods shall be included in any development, promotion, business development or taxable activity of such raw material used during or in the course of taxable tax activity, ie, cement manufacture and Supply (final product)) Sales tax pricing to other people in the market will begin at the point of supply and have no relevance to any activity before supplying by any means, one or all of the minerals. An input tax related to will be adjusted in the output tax, provided the end product is taxed sales tax. Had cement not been exempted, the SCC would have had the right to adjust the input tax under section 7 of the Sales Tax Act, 1990, provided that such raw material and its supply were taxable. Or manufacturing cement improvements, as such, applied to sales tax principles family advocate from Bewal lawyer