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FAIZ ELAHI versus STATE


Sections 2 (12) and 27 (1) of the Sales Tax Act 1951 constitution of Pakistan (1973), Article 199 Constitutional application Sales tax on caustic soda used for the washing of empty bottles during the relevant period, such sales tax Verification of return Cleaning of bottles and as such, the goods were partially manufactured which means Section 2 (12), Sales Tax Act, 1951. Such item is a part of Article which is subject to tax and said that partially manufactured goods were purchased acceptably by the applicant / manufacturer and that the goods were taxed on the previous sale or sale, the applicant. Was entitled to his return under section 27 (1). , The Sales Tax Act, 1951, the applicant correctly and legally applied for the refund of the tax paid at the time of the purchase of caustic soda and it was properly returned and the adjusting authorities were not involved in fraud and Was working illegally in handling false claims for false refunds.

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