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CHAUDHRY BROTHERS versus PROVINCE OF THE PUNJAB


Section 64A Sales Tax Payment Supply of Goods Act 1930 has claimed the payment of sales tax on goods supplied to buyers by it. The terms of the contract between the parties must be paid by the suppliers and not the buyers, after the sale of the contract between the parties the sales tax was applied to the goods supplied to the buyers. The parties dealing with the situation arising from the increase, remission or reduction of the sales tax case will be decided in accordance with section 64A which provided that no tax is levied after the contract, from the buyer supplier. The seller may, in the circumstances, be entitled to receive the money from the buyer who paid the supplier as a sales tax on the goods supplied to the buyer.

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