Sections 4 and 13 Income Tax Ordinance (XLIX of 2001), Sections 162, 205, 148 and Second Schedule, Part II, CL 9 and 13 (G) Customs Act (IV of 1969), Section 25 Section RO 549 (I) (2008 (Sales Tax)) dated 11 6 2008 Section RO 575 (I) / 2006 Dated 5 6 2006 Section R 567 (I) / 2008 dated 11 6 2008 Receipt of tax from the person from whom no tax has been received. The demand was made on the basis of a reduction in the tax rate on machinery imports, which reduced the rate of 1% in the estimation under section (9) of Part II of the Second Schedule of Income Tax Ordinance 2001 But is not applicable in the present case as the goods are not zero under sales tax I was Regime but they were exempted from the payment of sales tax and should be taxed at the rate of 4% or 5% as the matter is valid for tax under section 148 of the Income Tax Ordinance 2001 on the import stages of machinery. The rate was 1%. Prior to the date on which the Rule 567 (I) / 2008 was recovered under section OG 549 (I) / 2008 dated 11 6 2008, total 13G (i, ii, iii) was recovered by Aid 11. 6 On the same date, the Board issued Section RO 549 (I) / 2008 under Section 4 of the Sales Tax Act 1990 and declared that all machinery without any classification of machinery was required to come under clause 9 of the Second Schedule. Eligible Sales tax rate @ zero maintained on import of machinery, to promote business and industry for the purpose of receiving 1% 1 income tax under section 148 of Income Tax Ordinance 2001, at the import stage of Income Tax Ordinance, 2001 And the rate of income tax was to be recovered on section RO 575 (I) / 2006 dated 5 6 2006 issued under Section 13 of the Customs Act, 1969 and Section 13, Cell Tax Act 1990 (exemption of goods). T
