COCA COLA BEVERAGES PAKISTAN LTD., GUJRANWALA versus COLLECTOR OF SALES TAX, GUJRANWALA
Sections 7, 8 (1) (a), 3 and 2 (33) determine the tax liability cooling equipment was purchased through deep freezer, refrigerator, visa cooler etc. and sales tax paid on such acquisition. Claims were deducted as a tax deduction. The purchase was made at various retail outlets, which were taxpayer customers, in which manufactured goods were kept and presented to consumers for sale. Taxpayers' financial statements contained goods and services with taxpayers and equipment, such as claims for property assets considered unacceptable for the placement of goods related to winter goods. And it attracted sales tax levy. And since taxpayers did not pay sales tax on `SupplyOn ', it was not entitled under the law to claim a deduction in input tax that the title of winter-run goods remained with the taxpayers, and thus only The placement of goods in retail outlets without transfer. There were no risks or rewards in the property for the supply of goods where the goods could not be displayed, because in order to "move the goods", simply transferring into custody was not enough and only took place. ? Where the acquirer has a right to further dispose of the goods at his / her own discretion, the retailer had no right to dispose of the cooling equipment further and it remained the property of the taxpayers and ` The supply was mistreated as be. Title holders in cooling equipment were retained by the department in absolute terms and since the equipment
