SHELL (PAKISTAN) LIMITED versus COLLECTOR OF SALES TAX, KARACHI
Section 4 Sales Tax Act (VII of 1990), Sixth Schedule, Item No. 8 and Section 3 Section R922 (I) of 16 16 1999 exempted the taxpayers from eliminating the taxpayers such as Petroleum not allowed to pass office Notification of pricing structure was issued on 23 February 1999, giving taxpayers the option to collect sales tax on furnace oil, while allowing taxpayers to bear the burden. Many represented and it took the Ministry of Petroleum more than a month. Issuance of a synchronized notification pursuant to Section RO 922 (I) / 99 dated 16 8 1999, which showed the negligence and lack of coordination between the two government departments, namely the Ministry of Petroleum and Revenue Authorities. On the one hand, the taxpayers were obliged to pay the sales tax for the interim period, while on the other hand they were not allowed to pass on the tax burden to the end users. Failure to submit a relevant notification regarding e-petroleum prices, such a position would be against the spirit of sales tax, which was an indirect tax and the taxpayers were denied the status of an indirect tax collector. The disclosure caveat notes, in fact, the orders and orders of the First Appellate Authority were revoked and the bank guarantees were canceled if the bank had given the taxpayer.
