DIGRI SUGAR MILLS LTD., KARACHI versus ADDITIONAL COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE (ADJUDICATION), HYDERABAD
Sections 2 (25) and 3 (1A) (as exempted by the Finance Act (II of 2004)) are obligated to pay a person further tax under Section 3 (1A) of the Sales Tax Act 1990 Tax payment to the person responsible for registering the liability. The scope of registration shall be deemed to be due to Section 2 (25) of the Sales Tax Act, 1990, it shall be a registered person, in addition to the omission of section 3 (1A) under the Finance Act, 2004. Will not be responsible for paying additional taxes.
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