Sections 2 (47), 3, 25 and 38 CBR Letter No. F5 (1) TR1 / 96 Dated 21 5 2008 CBR Letter C No 4 (47) STB / 98 Volume 1 Date 27 1 Registration of the 2001 retail price tax registration turnover taxpayer Registered Individual, Issei received an enrollment certificate because the turnover taxpayer's subsidiary did not make any goods as a retailer because their actual business activities were wholesalers. They supplied taxable goods and collected 2% turnover tax. Whereas, under Sections 2 (47) and 3 of the Sales Tax Act 1990, suppliers of taxable goods to public / semi-government departments were wholesalers and 15% of sales tax was levied by wholesalers instead of 2%. ? That he was registered as a turnover / registered taxpayer and was receiving 2% turnover tax, demanding 15% sales tax filing on the supply of the department while Skassi was not a registered person, the Valedictorian Assistant 2 Received a turnover tax and deposited it in the public exchequer. According to the law, the ACCC was an unregistered person and 2% tax is paid on turnover and 15% turnover is only for persons registered under Sections 2 (47) and 3 of the Sales Tax Act, 1990 There was also all the documentary evidence that the Department and the Department were aware of the fact that Assissee had received 2% turnover tax under the contract, which was beyond understanding why the department was pressing for deportation on Assisi. If there is a turnover tax of 1 percent, then the purchase has to be made against the person who bought the goods from an unregistered person, which can save 13 percent turnover sales tax and
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
