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M. HAYAT & BROTHERS (PVT.) LTD., PESHAWAR versus ADDITIONAL COLLECTOR, SALES TAX, PESHAWAR

By determining the amount of sales tax limitation records in Sections 36 and 46, it is shown that for the 95 years from 1990 to 1994, according to the provisions of Section 36 (2) of the Sales Tax Act 1990, the period under the Finance Act was 1996 It was five years, while the Finance Act, 1996, before it was amended, it was 10 years, in the present case the showcase notice 2 2 was issued in 2002, the order 1 6 was actually passed in 2006, which was a limitation of five Was beyond the set time limit. Notices and orders were originally forbidden by sanctions due to year showing and were empty.

Related judgments — Inland, 2011

• EM EM ENTERPRISES, KARACHI v. COLLECTOR, COLLECTORATE OF CUSTOMS, SALES TAX AND FEDERAL EXCISE (APPEALS), KARACHI 2011 PTD 1883
• SUNRISE FOOD INDUSTRY, FAISALABAD v. COLECTOR OF SALES TAX, FAISALABAD 2011 PTD 1888
• C.I.R., LD, R.T.O., KARACHI v. NATIONAL MEDICAL CENTRE, KARACHI 2011 PTD 1893
• C.I.T., (LEGAL), DIVISION, R.T.O., LAHORE v. SARGODHA TEXTILE MILLS LTD., LAHORE 2011 PTD 1897
• MERCK (PVT.) LIMITED, KARACHI v. C.I.T., LEGAL DIVISION, LARGE TAXPAYERS UNIT, KARACHI 2011 PTD 1906
• TWIN CITY HOUSING (PVT.) LTD., ISLAMABAD v. C.I.R., LTU, ISLAMABAD 2011 PTD 1918
• KOHAT CEMENT COMPANY LIMITED, LAHORE v. C.I.R. (LEGAL), LTU, LAHORE 2011 PTD 1929
• COLLECTOR, CUSTOMS, SALES TAX AND FEDERAL EXCISE, QUETTA v. COLLECTOR OF SALES TAX (APPEALS), QUETTA 2011 PTD 1932

All Inland judgments of 2011 →

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