COMMISSIONER OF INLAND REVENUE, ZONE-III, FAISALABAD versus KAMAL FABRICS, FAISALABAD
Section 2 (14) (a), 7, 8, 8A, 21 (3) and 73 Physical transfer of Input tax Goods The physical transfer of goods was not a condition where there was a clear sale under the Sales Tax Act 1990 Provided that it meant that these words were extended on the delivery of the goods received to this person from sub-clause (a) CL (14) of section 2 of the Sales Tax Act 1990, even though such The clause was a defining clause with no legal effect on the tax adjustment. Credit under the provisions of Section 7 of the Sales Tax Act 1990, in accordance with the Sales Tax Act, 1990, which provides a mechanism for input tax entitlement to a registered person, is still said to be strengthened by the Finance Act, 2008 The expression has also been modified and replaced. The express expression of the physical transfer of goods was abolished in the words 2 (14) of the Sales Tax Act 1990 by the words received by this person, nor did the condition of the physical transfer of the goods be made before such amendment. The same was not made and thereafter no indication of the physical transfer of goods was available in sub-clause (a) CL (14) of section 2 of the Sales Tax Act, 1990, but on the basis of the amendment, such implied expression. Was also excluded from the aforementioned section department request. Without the physical transfer of goods, the taxpayer was not entitled to input tax credits from the reading of the provisions of the law. Prior to the amendment by the Finance Act, 2008, the responsibility of supply was solely on the supplier, which was jointly and severally Was made Registration of Section 8A of the Sales Tax Act 1990 where both the buyer and the supplier were held responsible for one set of transactions but currently,
