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Section 2 (46) and 3 Supply Cost Transport, Loading and Unloading Charges The Department of Taxability claims that the transport charges collected by the transport company should be a part of the supply cost and that the tax inspection of these transport charges. Should contain the value of The taxpayers were only cement trade (paid by the buyer to the transport company) The supply of transportation did not proceed to the taxpayer's business The taxpayer was providing an additional service which was neither 'goods' nor A for-profit business. `` Not included in the definition of supply of tax was the disposal of goods while a service was neither a 'luggage' nor could the assessee claim that transportation was not covered under the Sales Tax Act, 1990. No charge. It was accepted that the first appellate authority correctly decided the issue in favor of taxpayers and there was no error or error in the order approved by the FI. The first appellate authority's order of the first appellate authority was upheld by the appellate tribunal and the appeal for removal of any competence of the department was dismissed. \ r \ n

Related judgments — Inland, 2011

• CIR, PESHAWAR v. WAHEED HAFIZ GHEE INDUSTRY, HATTAR 2011 PTD 773
• C.I.T. LEGAL, RTO, FAISALABAD v. NIAZ MUHAMMAD 2011 PTD 784
• 2011 PTD 788 2011 PTD 788
• COLLECTOR OF SALES TAX, MULTAN v. MUGHEES TEXTILE, MULTAN 2011 PTD 791
• CRESCENT COTTON PRODUCTS, FAISALABAD v. COLLECTOR OF SALES TAX AND FEDERAL EXCISE, FAISALABAD 2011 PTD 801
• F.S. CORPORATION, LAHORE v. COLLECTOR OF SALES TAX, LAHORE 2011 PTD 804
• PAKISTAN WATER AND POWER DEVELOPMENT AUTHORITY (WAPDA), LAHORE v. C.I.R., LARGE TAXPAYERS UNIT, LAHORE 2011 PTD 808
• CHEMTEX (PVT.), FAISALABAD v. C.I.T.(LEGAL), RTO, FAISALABAD 2011 PTD 834

All Inland judgments of 2011 →

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