SHAHEEN STEEL FURNACE, GUJRANWALA THROUGH PROPRIETOR versus GOVERNMENT OF PAKISTAN, MINISTRY OF FINANCE THROUGH SECRETARY
Sections 3, 4 and 7 (2) of the Constitution of Pakistan (1973), Article 199, the deduction of input tax from the constitutional output tax rule and the scrap manufactured from unregistered scrap dealers were the inlet dealers who applied. Was raised by There was a waiver of the charge for scrap at zero rate, therefore, the tax must be equal to the original payment and their amount should be deducted from the supply to determine the sales tax, plus the input tax from the output tax. There is documentary proof of payment for tax deductions, tax invoice or a treasure trove of payment with registration number where there is no physical payment nor possession of any goods transferred or paid by the registered person. Have any documentary evidence of taxed tax. For any such legislative intent, the adjustment was beyond the question. The use of the word actually changed the situation to a very high degree, since in the case of scrap dealers there was no physical transfer or tax filing. Nor were they treating it as paying taxes would be easy because the applications were excluded under the circumstances.
Related judgments — Lahore High Court Lahore, 2009