BALANA RESTAURANT, PESHAWAR versus COLLECTOR SALES TAX, PESHAWAR
Section 3 (1), 13 and Sixth Schedule, Item No. 3 (vii) Sales tax on cooked food supplies, was a contractor, the supply of cooked food served in the industrial canteen when Foods were cooked or read in the Masons operated on the basis of mutual and industrial canteens for workers with the Sixth Schedule to the Sales Tax Act, 1990 under Section 3 (1), then provided by Foodstuffs. Could not be charged; messes were exempted because messages were run on reciprocal basis, cooked in containers, prepared Was presented, because it provided workers of a certain class with no such concerns, grants or special considerations, in the present case, for purely profit or special consideration. Therefore, he cannot enter into the scope of the relevant supply to justify his claim of immunity. Thus, he could claim exemption if he had cooked, prepared and presented himself in the canteen, because such activity would not be considered by the company because of his taxable activity. The element to the downfall, especially when there was no dispute underneath or in the High Court that the activity assessor had paid special attention to, was the man who cooked and prepared the food in an industrial canteen for business activity. Was not exempt from the sales tax, the reference was answered in 1990.
Related judgments — Peshawar High Court NWFP, 2010
