CHERAT CEMENT COMPANY, NOWSHERA versus COLLECTOR SALES TAX AND CENTRAL EXCISE, PESHAWAR
Sales tax was not levied on section 36, 2 (33) and 2 (41) tax levied on tax collection, nor was slate tax paid for the manufacture of anything. ? Taxpayers who considered the taxpayer considered violating the definition of a taxable supply were not liable for tax deduction for self-consumption, nor were sales taxes paid by cement manufacturers nationwide. ? Limestone and clay were not taxable. That sales tax demand was created by withholding the raw material tax. The show cause notice issued under section 36 (1) of the Sales Tax Act 1990 was not applicable as there was no collusion, but instead the section 36 (2) of the Sales Tax Act 1990 was attracted. Limestone and clay were not taxable and the issue remains to be decided as to whether such a tax is payable or not. That sales tax was not actually payable at the time of order tax. And that section 36 (2) of the Sales Tax Act 1990 applies to the present case. Accuracy According to the Supreme Court's decision, they use an industrial measure to manufacture the end product and are also acclaimed by the product. Therefore, the supply of taxable tax under the Sales Tax Act 1990 and non-payment of cell tax in the light of the judgment of the High Court which was bound by law can be taken as a deliberate action by the registered person. ? Section 36 (1) of the Sales Tax Act, 1990, for which the delimitation period was set at five years because the action was taken by the Adjudicating Authority even though 5 years.
