COLLECTOR OF SALES TAX AND CENTRAL EXCISE, PESHAWAR versus SOLV-TECH. (PVT.) LIMITED, HATTAR INDUSTRIAL ESTATE, HATTAR-HARIPUR
Sections 2 (16), 2 (33) (a) and Sales Tax Leave Schedule \ Supply \ Assisi was an industrial unit engaged in the processing and packing of oil by another company when the authorities complained when the oil Inquiries and packing on another company's content, Assisi took action and packaged it in such a way, it was obliged to levy revenue due to conversion charges, not only considering the price increase but also such The activity was equal to the supply because it was covered by such expressions. Tax Supply \ As stated in Section 2 (33) of the Sales Tax Act, 1990, the products discussed under the Sixth Schedule under the Sales Tax Act 1990 were exempted from sales tax, which was provided by Asisi. It was not a final product but was included in the price The raw material through the practice of processing and packing cannot claim an exemption under any of the principles of assessment if the waiver can be extended on such assumptions. , Raw materials may not be imported. Taxes imposed, because it also constituted an activity before the manufacture and delivery of the finished product, the High Court refused to accept the interpretation of the assimilation which led to the first obscenity. And the legislation did not exempt this activity from taxation. In addition to its preparation, it was obliged to impose tax on the processing of oil and packaging of oil from another company.
Related judgments — Peshawar High Court NWFP, 2010
