PASBAN COTTON INDUSTRIES (PVT.) LTD, BAHAWALNAGAR versus COLLECTOR, R.T.O., MULTAN
Special Procedures for Sections 11, 36 and 46 Ginning Industries Rules, 1996, R6 Sales Tax Responsible to Pay Taxes found that the taxpayers had supplied cotton lint to various textile units, but in such supplies The included sales tax was not deposited in the state exchequer. Taxpayers were issued a showcase notice and in response to the showcase notice, claiming that they were not responsible for the sale, tax, but on ginning units under the validity R6 of the Jinping Industries special procedure. Responsibility. Rolls, 1996, buyers of cotton lint had to provide payers / bank drafts in the name of the relevant collector for the sale amount before paying the sales tax before the delivery of the cotton lint. Take responsibility , Was on the buyers / spinners and was not on the Generals Committee established, by the order of the Tribunal, headed by a representative of the Department, who held that the taxpayer was not responsible for paying the sales tax. The ax had no justification for recovering the sales tax money from the taxpayers that the two authorities had kept the results recorded as being illegal, confusing and illegal,
