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MESSRS MAPLE LEAF CEMENT FACTORY LTD. versus CENTRAL BOARD OF REVENUE

Sales tax payment on the sale of cement produced by the Sales Tax Act 1951 Section 3 Central Excise and Salt Act (I 1944), Section 3 Constitution of Pakistan (1973), Article 199 Constitutional Assessment for the purpose of tax assessment. The price was the wholesale cash price for which goods of such quality were sold or they were able to be sold to the general body of retailers who were paying sales tax at wholesalers who reviewed manufacturers. Because of this they demanded the Central Board of Revenue. When calculating the cost of the goods, the charges incurred by the buyers, such as transportation charges, loading, unloading charges, octroi duty, export duty, etc., should have been included in the pricing of the goods and such. Should have paid sales tax on fixed amount. The diagnostic value of the accuracy of Section 3, Sales Tax Act, 1951, will be the price at which the manufacturer sells his products to the wholesalers and not to the wholesale dealer who sells more products to the secondary wholesalers. As the goods were not received but were borne separately by the buyer, they could not be included while the sales tax authorities would have to demand that the sales tax be calculated to calculate the cost of advertising the duty tax. Assistance is required to pay. Relative steps at the cost of goods such as freight etc. which were not received by the recipient but received directly by the buyers, were not sustainable Assisi was required to pay the sales tax on the previous factory price received by them. Was responsible. when you need a advocate from Bannu lawyer