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Section 153 (1) (c), 153 (6a) and 170 payment for goods and services The canteen contractor `Manufacturer \ 's notice states that as a canteen contractor, he is primarily engaged in the preparation of food articles. Engaged in business and since the nature of his business was deduction under section 153 (1) (c) of the Income Tax Ordinance, 2001, the deduction of tax was the final discharge of the tax liability, including section 153 of the Income Tax Ordinance 2001 ( 6A) being a manufacturer, was deducted under section 153 (1). (C) was adjusted for the Income Tax Ordinance, 2001, and entitled to a refund claim. The taxpayers were obliged to include contractor company employees for breakfast, lunch, dinner and tea. Articles and when they were assembled, they were transformed into another specific article or production that was completely changed or resized and was put to different uses compared to their original condition. The definition of the word \ manufacturer def was very comprehensive and cited every process in which a canteen contractor taxpayer was a "manufacturer" and his case was section 153 (1) of the Income Tax Ordinance 2001 ( C). The first appellate authority order was vacated and the appellate order approved by the taxation officer was canceled by the appellate tribunal \ r \ n us immigration advocates from Tarmatan lawyer