MEDIA TIMES (PVT.) LIMITED, LAHORE versus COLLECTOR OF SALES TAX, LAHORE
Section 13, Sixth Schedule, Section 21 Section RO 389 (I) / 2001 Dated 18 6 2001, Item No. 170 Section RO 510 (I) / 2003 Dated 7 6 2003 Waiver of Waivers and Scrap History of Paper or Paper Board / Duration Newsprint, newspapers, journals, books and books, etc. The exemption claim was allowed by the taxpayers, after the first appellate authority declared it illegal on the basis that the disposal of papers and paper boards had come under the scope of `` taxable goods ''. Item No. 32 of the Sixth Schedule to the Sales Tax Act 1990 was for exemption, newsprint, newspapers, journals, magazines and books under section 13 of the Sales Tax Act 1990 but excluding directories, print newspapers, journals, journals, books and Books, etc., could not be considered scrap or waste, even if newspapers were not of the same history or present, their contents were still of academic importance and the newspapers remain and are merely fact. That the news element / academic value that we have not removed in the old history will be removed from the directories only by legislature. N was intentionally deleted but all other items listed in the Sales Tax Act be registered under the Sixth Schedule of 1990 No. 32. Although contemporary newspapers did not have the meaning and the exemptions granted under Section 13 of the Sales Tax Act 1990 and were not subject to the Sales Tax Act, the Appellate Tribunal had earlier set aside the Appellate Authority's order and The appeal was granted. r \ n
