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UNIQUE ENTERPRISES, RAWALPINDI versus COMMISSIONER INLAND REVENUE, ISLAMABAD


Section 2 () 46) and the obligation to pay Celsius tax on this portion of the stock held for the exploration of lubricating stock in the form of drums shall be applicable to both the activity and the sales tax for such transaction. The value shown on the invoice issued by the assessee to others will provide a valuable value criterion for calculating the sales tax on supply supply for its own use.

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