FLYING CEMENT COMPANY LIMITED, LAHORE versus COLLECTOR SALES TAX AND FEDERAL EXCISE, LTU, LAHORE
Sections 7, 11, 25, 32A, 33, 34, 36 and 46 Assessing tax liabilities Additional tax payments and fines applied Assisi / Registered Person was a Public Limited Company preparing and selling common Portland cement cement. Engaged in the business of It has been observed that adjusting the input tax on purchase of diesel oil was not allowed, based on the audit conducted by the team of DRRA of the respective tax period, mainly because Diesel oil, worth it or put on. Multiple uses can also be used in automotive vehicles and other non-taxable activities, therefore, exact amounts were not possible for diesel oil, petrol and other petroleum products of all kinds, were not acceptable for input adjustment. The directive directing the Additional Collector (Legal) was, in fact, the default sales surcharge / extra tax video order, along with the deposit sales tax, which was maintained by the Collector and the SCC filed an appeal with the appellate tribunal. `` On the basis of an audit conducted by DRRA by which was not present under the Sales Tax Act of 1990 and by law the private parties could not access the books and records of the account. Since the Auditor General had to audit the federal government's receipts and records of the industrial units listed under the sales tax law were not listed and due to this the notice of issuance was issued to the reviewer. r \ n. r \ n
