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AL-TECHNIQUE CORPORATION OF PAKISTAN LTD. versus ADDITIONAL COLLECTOR ADJUDICATION, SALES TAX, ISLAMABAD

Gamma sterilization of medical / surgical products by radiation by applicant for pharmaceutical companies on payment of section 2 (16) (17) (33) and 3 sterilization charges, such as that applied by the applicant The activity was manufacturing and its unit was a manufacturer, thus, the responsible taxpayer could be charged a tax on imported taxable supplies or goods at the cost of goods to pay the sales tax. The applicant received medical products from his manufacturers, and after the sterilization process, the manufacturers received sterilization charges and were not converted to any other articles or products undergoing sterilization. It was thus able to change, change, or reshape itself, because the process of sterilization would not be in accordance with the `preparation definition '. Neither the sale nor lease of goods nor the supply of goods nor the applicant was a manufacturer of sales tax on such activity under Section 3 of the Sales Tax Act, 1990. best law firms from FR Tank / DI Khan lawyer