COLLECTOR OF SALES TAX AND FEDERAL EXCISE versus ABBOTT LABORATORIES (PAKISTAN) LTD., KARACHI
Section 2 (35) (41) (46), 3 (1) and 72 Circular No. 18 of CBR Circuit dated 22 3 2002 as a free sample of medical practitioners by the Pharmaceutical Company Medicines supplied To receive sales tax on the drug's scope Ht H To bring any supplies within the sales tax jurisdiction, a taxable tax must be payable by the person registered in terms of money or nature, and during the sale Also, taxable activity must be provided. \ Free cost money can not be declared a taxable tax - irrespective of the amount or type, therefore, the CBR declaration of Circular No. C No. 19 STT / 2002, 22 3 2002 As such, Sales Tax will not be liable to be taxed. Medicines are not subject to sales tax. All the officers of the sales tax department were banned under the rules of their administration. \ r \ n \ r \ n
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