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FRONTIER STEEL MILLS, GADOON AMAZAI versus COLLECTOR (APPEALS) CUSTOMS, FEDERAL EXCISE AND SALES TAX, PESHAWAR


Section 3, 33 and 46 of the audit team's short payment of sales tax reports resulted from the fact that the Federal Board of Revenue did not examine the benchmark statement, which contained a metric ton of 950 used electric units. Will produce Steel Angles The short production of Steel Angles was forbidden by this formula, in which case it was decided that the reviewer be instructed to deposit the above mentioned short payment amount with additional tax at the time of payment. Go Under section 33 of the Sales Tax Act, 1990, 3% of the tax included was also levied. Representative The representative was of the view that the sales tax on steel limbs was cleared from July 2000 to June 2001, that there was a sales tax. Payment according to Section 3 of the Sales Tax Act 1990; that the Central Board of Revenue has to fix the benchmark for producing 950 units of tin ring against a circular basis. That the Board of Revenue's notification conflicts with Section 3 of the Sales Tax Act, 1990. The tax was to be received and paid on the taxable supply made by a registered production on the basis of the use of electricity, clearly establish the supply provided by the authority in excess of the sales tax recorded. It cannot be converted into a taxable supply without it. The record cannot be made liable for taxation unless the provisions of the Constitution are guaranteed. And that tax was on the supply and the cost to be paid for the supply. In the present case, the agreement between the parties came into force,

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