SUFI SOAP FACTORY, LAHORE versus COMMISSIONER OF SALES TAX, LAHORE
Section 12 (1) of the Sales Tax Act, 1951, to show that goods sold by Assisi were purchased by a person other than licensed manufacturers or licensed wholesalers and for which the Assisi was unable to produce any proof. Because he later paid any sales tax during the purchase of the above-mentioned goods, the sales tax officer, who insisted on Exit 12 (1), demanded payment of sales tax. That was the absolute justification.
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