Sections 3, 2 (12) and 72 Constitution of Pakistan, Article 25 Sales Tax Circular No. 02/2006 Dated 20 3 2006 CBR Decides 27/2002 Tax Goods Scope, Scope / Highway Construction Taxpayers Taxation It is alleged that it entered into a contract with the National Highway Authority, a government agency for the construction of the Castle Highway. And the contract was not for the supply of goods but for the construction of a road / highway which was immovable property / goods and was a taxable tax and was clearly out of the scope of the goods on which the sales tax was levied. Used to be And by the Central Board of Revenue, circular dated 27 of 2002 and 02 of 2006, it was expressly ruled that there was no sales tax on immovable property like ceiling tax etc. because they were not allowed to sell goods under the Sales Tax Act, 1990. Excluded from the definition. Sales tax is not payable when a contractor builds a building or road for a government organization. The Central Board of Revenue's Validity Seeds were fully applicable to circular taxpayers because the National Highway Authority was a government organization and taxpayers built the road / highway collector's order beyond the definition of inadequate tax activity and equipment. And was not sustainable in law and was abolished
