KARACHI BULK STORAGE AND TERMINALS (PVT.) LTD. versus COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS
Sections 2 (6) and 3 of the Customs Act (IV of 1969), the first Schedule to the Constitution of Pakistan, PCT Title Number 73 22, Article 199 Constitution Petition Applicant Company, in the business of storage of pits, edible oils and other liquids Large amount of equipment and installation are included. Such and fit of storage tanks for commercial use by applicants through a labor contract based engineering firm and average height height tanks that stand on solid ground wall foundation and are firmly embedded in solid foundations. Are done. Folding and welding steels with bottles on well-compacted subgrade steels used between 100 tonnes to 215 tonnes for the construction of such tanks under which the applicant demanded sales tax on fabricated storage tanks. The word "goods" (as defined in section 2 (6)) of the Sales Tax Act, 1951, shall mean, in addition to any claim relating to all immovable property. Such solid tanks cannot be manufactured by specialty material an An ordinary contractor such tanks cannot be marketed or transferred from their present location to their original form. And demolition cannot be demolished, so they cannot stay in the tank something Something would mean something that could normally be marketed and sold. Such tanks cannot be termed immovable assets as defined in the Term / Goods definition, which was taxed on the sale of certain items in the case of the Sa Sales Tax Act 1951. The revenue was never to manufacture such tanks
Related judgments — Karachi High Court Sindh, 2011
