MILLAT TRACTORS LTD, LAHORE versus ADDITIONAL COLLECTOR OF SALES TAX, LAHORE
Sections 2 (46), 3, 6, 7, 11 (2) (4), 26, 34 and 36 (1) Installation Setting / Service Charges Producing Supply Price Taxes The taxpayer claimed that the entire sales tax The set that was paid to produce taxpayers and suppliers and other equipment including noise control systems, fuel tanks, boards / manual override systems, exhaust systems, silencer system radiators, and services such as installation, commissioning and Were produced by salt testing. In this regard, the payment was made by the taxpayer to the competent person who was given the responsibility of installation. The full payment was received along with the tender amount. That the taxpayer was a manufacturer and that the taxable supply was therefore sales tax paid on the receipts received due to the sale of the sets. The difference in value was due to the fact that there was a charge for the services provided for the installation of these accessories and accessories. The payment received for the installation of the generators was not part of the goods sold. And that wasn't responsible for the sales tax either. The payment of the charges received by the installation of the justification cannot be considered as part of the cost of supply nor is there any scope for appreciation of the taxable goods with no dispute whatsoever. The taxpayers' appeal regarding the sales tax payment to the taxpayer's taxpayer's original taxpayer was accepted and the order was originally set aside by the appellate tribunal \ r \ n \ r \ n
