SIDDIQUE ENTERPRISES, FAISALABAD versus C.I.R. (APPEALS), R.T.O. FAISALABAD
Sections 2 (39) (41) (46), 3, 22, 25, 36 (1), 38 (3) and 38b (3) sales tax based on record tax records / data The person's valid income tax declaration for the financial year, which also includes the financial statements of a registered person, was neither designated as a sales tax record under section 22 nor under any other sales tax act 1990 clause, Nor was he legally obliged to produce a record of an income tax return in response. The Sales Tax Officer, authorized by the Federal Board of Revenue or the Commissioner, may obtain tax information from other Revenue Division for interrogation or investigative purposes under law, but to disclose the reason to him under section 25. None of these data can be used. Taxable provision made by a registered person in Pakistan to advance the taxable tax act provided by the person registered in the return of income tax to generate sales tax liability under Section 3 of the Sales Tax Act 1990 Can be applied on a daily basis. The witty carried on by it and the goods imported by it, but not on the basis of assumptions, speculation or intention, but nothing in the record was available to prove that the registered person's income tax return The amount shown was linked to or was represented by taxpayer or taxable activity The amount of income tax return due to any business activity is to determine the accuracy of the data provided by the person registered on the sales tax return. Can be used to calculate cell tax liabilities, but against it
