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FLYING KRAFT PAPER MILLS (PVT.) LTD. versus CENTRAL BOARD OF REVENUE


Sales Tax Act 1990 Section 13 Constitution of Pakistan (1973), Article 185 (3) Government Notification Section R5 (1) / 91 Notification The right to exempt sales tax under notification company was removed in 1990 by this company. I purchased land, buildings, spare parts for machinery, etc., in connection with which it was issued a certificate of sale by a court petitioner (company) which was auctioned by auction buyers for the manufacture of specific paper for setting up a factory on auctioned property. Had given. Under Product Notification R520 (1) / 91 for a period of 5 years, its products have been found to be exempt from sales tax on inquiries that the applicant's constitutional request against the decision of the applicant collector is exempt. do not have. Dismissed machines and factory ord orders and even if after the purchase of the factory's closing machinery, either party spent a huge amount of money to turn it into a factory to produce a completely new product. , It will also include the term \ setup term. And it was not necessary that it be entirely a new industry connection or should be related to the machinery purchased earlier. Appearances raised by the applicant on the basis of feedback questions, the necessary interpretation of the relevant notification. 'S holiday was approved

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