MODEL STEEL ENTERPRISES (PVT.) LTD., LAHORE versus COLLECTOR OF CUSTOMS, CENTRAL EXCISE AND SALES TAX (ADJUDICATION), LAHORE
Sections 3, 6, 7, 11 (2) (4), 22, 23, 26, 33, 36 and 46 Section R501 (7) / 94 dated 96 1994 Section RO 753 (1) / 98 Directive 1 7 1998 Scope of Tax Duty Concession Rate Inquiry Report Affidavit Certificate issued for Import of Agricultural Equipment, Certificate for Import of Raw Materials Certificate Duty Refinance Rate Imported Raw Material Agricultural Equipment (PLO Blades, etc.) were supplied to different dealers and different dealers were supplied to the city. Registered person applied for consumption certificate on consumption of raw materials, instead of issuing such certificate, prepared a contraception report. Gone It is alleged that the registered person was given for the manufacture of agricultural equipment sold raw materials in the domestic market and concessions / convenience misused. The inquiry report found that all the buyers submitted documents related to the purchase of agricultural equipment (farmer's hill) from the registered person and also acknowledged that the affidavits were signed and that they had verified the affidavits and the identity card. Generate an original national ID card to prove it. However, he failed to provide any documentary evidence to support his purchase, and everyone stated that he had no record and also stated that he was unable to maintain the record because he was illiterate. And does not know how to maintain a record collector. (Decision) Remarks in his order that the department representative's report clearly shows that the buyer failed to provide proof of purchase to the registered person. The affidavits were submitted by buyers that they had no record
