COLLECTOR SALES TAX AND CENTRAL EXCISE, RAWALPINDI versus WAH NOBEL CHEMICAL LTD., WAH CANTT.
Sections 3 and 2 (12) of the tax are applicable under the `` Scrap Sa Sales Tax Act 1990 '' which is to undermine the manufacturing process and to be aligned with the central business. Is obtained using the same raw material on which the input tax has been paid [Collector, Customs, Central Excise and Sales Tax, Karachi (West) v. Novartis Pakistan Limited 2002 PTD 976; Law Messrs. Habib Sugar. Mills Limited for Law Officer vs. Additional Collector, Sales Tax, Custom House, Site Hyderabad and 2 others Unplugged from 2007 PTD 171]] \ r \ n
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