SECCO PAK (PVT.) LTD., LAHORE versus CIR (APPEAL-II), RTO, LAHORE
Section 10, 4 (a) and Fifth Schedule, Section No. 4 Sales Tax Rules, 2006, Chapter VII (40 to 50) Section RO 549 (I) / 2008 Dated 11 6 2008, Sections No 3 and 7 Input Taxes The taxpayers provided zero tax returns to the supplied taxpayer-created shelter houses, which were given by the government of Pakistan to establish clean drinking water facilities against international tenders. Rated as zero for the supply of suburban shelters. No refund of sales tax paid as input tax on goods / goods purchased for the preparation of international tenders and asylum houses was not claimed. Returns claim was not accepted. Both were provided with shelters for the establishment of safe drinking water facilities. Recipients of such supplies, which were contracted under international tenders and the supply of shelter houses was void, the department claimed that taxpayers because the government was being awarded the original award and subcontractors by Pakistan. , Was not eligible for a refund claim with respect to the Zero-Rated Sales Tax Facility. And the taxpayers did not comply with the relevant rules relating to international tenders under Sales Tax Rules 2006, claiming a validity refund claim on the input tax paid on raw materials and goods, which were used for the preparation of the Sterling Houses. Was used for Based on zero rated invoice and used as part of contract for clean drinking water plants All Clean drinking water facilities for all Government of Pakistan
