MUHAMMAD MUTI-UR-RAHMAN versus COLLECTOR OF SALES TAX (APPEALS), LAHORE
The convenience store taxpayer at the convenience store at the section 65 filling station has not been charged with tax exemption or temporary tax exemption. Since the taxable tax will exceed the exemption limit during fiscal year 2006, taxpayers have voluntarily set aside sales tax from 07/2005 to 11/2005 as well as section 65 of the Sales Tax Act 1990 With an exemption request under It was generally not taxed on 28, 2005, during the approval of the application, the fate of the application under section 11 (2) and 36 (1) of the Sales Tax Act 1990 under the showcase notice section 65. Was released without waiting. Under the Sales Tax Act 1990, the sales tax payer's demand increased so that his case was no longer exempt from the sales tax levied on 30, 2005. Of general practice; and the general process was clear from the fact that the aforementioned convenience store was operated by the taxpayer, who operated a filling station on the motorway. Neither the taxpayer nor his predecessor had ever been informed by the sales tax department that sales tax was to be charged at retail, nor did the taxpayer or his predecessor ever return to any retailer. The concept of having a convenience store was introduced throughout the country, followed by other filling stations, but none of them retail the convenience store. Did not receive sales tax on sales and generally did not receive sales tax on retail sales. Convenience Store Taxpayer inadvertently operates a convenience store
