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CHISTIA SUGAR MILLS LTD., SARGODHA versus COLLECTOR (ADJUDICATION) SALES TAX, R.T.O., FAISALABAD


Section 3 (1A) and 2 (25) taxpayers claim to impose additional taxes on all items made to the registered person. This registered person means a person, who was registered or responsible for being registered. An amendment included a provision in the definition under which a person was responsible for being registered but was not actually registered because he would be liable for further tax. Supplied was a registered person and would not be liable to pay any further tax; and that even more taxes should be levied from the taxpayer who purchased or made the purchase. That the seller cannot be taxed, that is, reading this section of taxpayers correctly makes it more clear that more taxes are received. Or can be. And it has been paid that if the taxable supply was made to an unregistered person, the order of the Adjudicating Officer did not indicate that the taxable supply was made by the retailers to a person who was not registered or who was under the Act. With the exception of the section 3 (1A) clause, both lower parties, without having any material on record, considered that the taxable dispensation by the wholesalers was an Appellant Tribunal, accepting the appeal of the registered individual. And vacated the show cause notice, setting aside the orders of the two authorities below

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