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Sections 13 and 46 were directed to appeal against the claim of exemption from the imposition of sales tax, whereby the collector maintained the order and on receipt of sales tax on cottonseed oil in the original cotton and on the waste of oil. He demanded that the appellant withhold additional taxes and penalties. Was it that the total sale of cotton seed oil by the department was Rs 20,48,800, which was less than Rs 5 million, the appellant submitted that his unit was given entry number 42 of the 6th Schedule. Is exempt from the imposition of sales tax. The Sales Tax Act, 1990, which clearly states in the register, the supply made by the manufacturer to Pakistan, from the taxable supply of any tax during the 12 months ending the tax period. The annual turnover earned did not exceed 5 million rupees. An exception was obtained on the basis of the provisions contained in Section 13 (1) of the Sales Tax Act, 1990, based on the consumption of power units. Admittedly the cost of the supply was less than Rs 5 lakh, in the circumstances deserving exemption, the unrestricted order was placed aside in the circumstances. how to become a advocate from Chohar Jamali lawyer