Find a Lawyer

S.N.H. INDUSTRIES LTD. versus GOVERNMENT OF PAKISTAN

CBR Circular No. 2 Dates of Central Excise and Salt Act 1944 Sections 2 (16) (ii) and 3, First Schedule, Item No. 10 05 (A) SRO No. 555 (1) / 79 dated 26 6 1979 14 6 1982 Assembly Carmen Television Receiving Equipment and Customs Authorities say that Assisi allegedly paid the exact amount of sales tax on TV sets produced by her between 25 6 81 to 30 6 82. Because they paid the sales tax based on the default price. Sales in accordance with section 2 (16) (ii) of the Act, as per section 2 (16) (i) of the Acting Central Board of Revenue, pursuant to section 2 (1982) of Circular No. 2 of 1982 Should have paid tax. 198 Directive of 1982, in accordance with the provisions of section 3 (4) of the Act that sales tax on all goods manufactured or manufactured in Pakistan shall be collected as if it were a law-abiding act under section 3 (4). Under section 52 is the duty to be paid. In the Justice position with section 2 (16) (1) of the Act, it is left to the ear to say that Section 2 (16) (i) only on issuance of the board's direction under the provisions of section 3 (4) of the Act. The purpose was to apply for the determination of the sale price of goods for the purpose of assessing sales tax which was issued under CBR Circular No.2. Under section 2 (16) (i), the assessment of the sale price of TV sets by the department was not in accordance with the demand of the sales tax assessment for the period from 1982. 1982 to 256 1980 to 14 6 1981. Cell tax was illegal on TV sets produced by the applicant from 25-6 1980 to 14 6 1981 on the basis of the price fixed by the customs authorities under section 2 (16) (i) of the Act and it Had no legal effect. immigration advocate from Jamshoro lawyer