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CHEEMA COTTON FACTORY, BUREWALA versus C.I.R. (LEGAL DIVISION) R.T.O., MULTAN


Sections 21, 2 (46), 3, 6, 23, 26, 33 and 34 of the Gaming Industry Rules for 1996, RR 5 (5) and 6 (5), with the receipt of de-registration, blacklisting and suspension of sales tax. As well as the additional tax on the basis that the registered person supplied cotton lint bills to various default units. The registered person said that the supply of cotton lint was made in the year 2002/2003 while it was stated that the units were blacklisted in 2004 and the actual amount of tax on supply was. The first appellate authority had already paid by the buyers that it was discovered that the generals were not required to give cotton lint to the blacklisted spinners until they could pay the outstanding sales tax against them. However, with additional taxes and penalties directed to exclude the principal tax and additional tax money already paid by the sponsors or the registered person, the registered person further requested that only one unit be included in the suspected units. Declaring it to be a list or suspicious unit will not be deemed as fake unless it is declared a blacklisted unit after the act of law which the collector has instructed the generators to defaulter the generators. Do not supply or supply to units. This generic was only responsible for the supply after the date of receipt of such order from the Collector. If after the receipt of such order, the Ginning Unit sends or distributes the Jind Cotton without the payment of the sales tax amount to such spinning units or exporters, such general sales tax, additional tax, and such fine Shall be responsible for payment of such order was not made to the registered person and the registered person shall supply

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