BASHARAT ALI versus DEPUTY SUPERINTENDENT, CENTRAL EXCISE AND SALES TAX, MANANWALA CIRCLE, SHEIKHUPURA
Section 6, 35, 39 and 41 Sales Tax (Transport Permit) Rules, 1990 Constitution of Pakistan (1973), Article 199 Constitutional Petition Checking and Sales Tax Payment Time to file returns in relation to supply of registered person Requirements for taxable goods and issuance of invoices For taxable goods without the responsibility of the carrier, the nature of the payment of the tax under the Sales Tax Act is primarily the responsibility of the registered persons without the responsibility of the tax authority. Does not have the authority to take action against the carrier. High action was without legal authority
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