PAKISTAN FRUIT JUICES CO. (PVT.) LTD. versus FEDERATION OF PAKISTAN
Section 3 (1B) Federal Excise Act (VII of 2005), Section 3 (3) (a) Federal Excise Duty and Sales Tax for Productive Capacity (Irritated Waters) Rules, 2013, R4 and Proposal Section R No. 649 (I) ) / 2013 Schedule 97 7 2013 Section RO No. 140 (1) / 2014 Dated 28 2 2014 Constitution of Pakistan, Arts 199 and Fourth Schedule Part I, Entry No. 52 Constitution Petition for Excise Duty and Sales Tax of Production Capacity (Eroded Waters) Capacity tax under section 3 (1B) of the Sales Tax Act, 1990, has been substituted for the sales tax imposed only under section 3 (1) of the said Act, namely, on the basis of VALUE of taxable supply and I have no extension or space Lee. Other sales tax receivables, including section 3 (2) (a) of the said Act, where sales tax is levied on Retail Price Federal Excise Duty and Production Capital (Eroded Waters) Rules, 2013 (sealed tax). Was. The capability tax was in lieu of the tax (in place of) the tax imposed under section 3 (2) of the Sales Tax Act 1990, when section 3 (1B) of the aforesaid Act imposed section 3 (1) of this Act's capital tax implicitly. Substitutes are limited, therefore, sales tax is not extended under section 3 (2) (a) of the sales tax under the unwritten rules. Act, 1990 Subsequent unspoken rules, the Sales Tax Act, the 1990 Federal Excise Duty and the Sales Tax for Productive Capacity (Eroded Waters) Rules, 2013 (SRO No. 649 (1) / Section 3 (1B) of 2013). Exceeded the limits provided under [Section RO No. 140 (I) / 2013]] Sales Taxes were highly dismissed under section 3 (1B) of the Act 199 and the retail price provided under Section 3 (2) (a). The taxpayer government could not be expanded on the basis of. It was an act and so on
Related judgments — Lahore High Court Lahore, 2014
