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Indirect Tax Case Laws

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  • 25 Sep 17 2(37), 21(2) ATIR Sales Tax Suspension conditional to tax fraud
    Non-apportionment of input tax related to exempt supplies don't fall under the definition of "tax fraud". Section 21(2) can't be invoked in the case as better and legal course available with the department to initiate proceedings u/s 11(2). Order of CIR is vacated by way of restoration of the registration of registered person.
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  • 01 Sep 17 11, 45B(3) ATIR vacated the direction of remand by CIR Appeals
    CIR(Appeals) exceeded his jurisdiction in remanding the case for denovo consideration. Remand for denovo consideration is prohibited under section 45B(3) and also nullify provisions providing limitation.
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  • 20 Mar 17 38 LHC Notice 38 of Sales Tax without reasons declared ultra vires
    Reasons are not provided in notice/authority letter u/s 38 of the Sales Tax Act is declared ultra vires and set aside by the Court.
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  • 10 Mar 17 33, 47 2017 LHC 467 Penalty shall base on quantum of default
    There is no cavil with the proposition that penalty has to be imposed in compliance with the provisions of law and the quantum must be proportionate to the gravity of default committed by a person.
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  • 06 Mar 17 Section 3(1A), 11(2), SRO 648/2013 ATIR further tax is not applicable to sale to end consumer
    Order-in-Appeal is based on misreading of S.No.5 of SRO 648(I)/2013 as it has wrongly assumed by Assessing officer that only taxable supplies of food and beverages, fertilizers and vehicles directly made to end consumers are entitled for non-levy of further tax.< /br> It is held that order passed by the DCIR against the norms of justice and thereafter the confirmation made by the learned CIR(Appeals) is not maintainable in the eye of law and hence cancelled.
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  • 06 Mar 17 13, SRO 188/2015, Chapter XV of Sales Tax Special Procedure Rules, 2007 SRO 188 LHC Multan Bench Judgment
    Lahore High Court Multan Bench Judgment on SRO 188 of Sales Tax Act, 1990 in which it is held that:
    "The Notification SRO 188(I)/2015 is declared to be ultra vires and having been incompetently issued."
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  • 27 Jun 16 3, 7, SRO 188/2015, Chapter XV of Sales Tax Special Procedure Rules, 2007 SRO 188 Sindh High Court Judgment
    CPD-8007 of 2015 (and others)
    a. SRO 188(I)/2015 dated 05.03.2015 is declared to be ultra vires the 1990 Act;
    b. Any Sales Tax collected or paid on the supply of cottonseed is unlawfully demanded/claimed;
    c. Department are restrained from making any claim or demand for payment of sales tax in terms of Chapter XV and any pending proceeding pending or initiated in this regard or any order made are quashed and set aside;
    d. The petitioners shall be entitled to the refund of any sales tax paid in terms of or under Chapter XV; any such refund claim can be made within 90 days of this judgment.
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  • 25 Jun 16 2(37), 11(2), 36(1), 33(11)(c), 33(13), 34 ATIR 100 Percent Penalty is harsh
    Registered person committed tax fraud in terms of u/s 2(37) of Sales Tax Act, 1990 and deposited the principal amount voluntarily; hence any harsh penalty would be an additional burden upon. ATIR confirmed the reduced penalty from 100% to 25%.
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  • 25 Apr 16 37 LHC Department cant summon an advocate for call information
    Lahore High Court Citation No.2016LHC1143
    Advocate could neither be summoned to tender evidence nor could he be required to produce any document unless he personally involved in the commission of an offence cognizable under the Act. He enjoys immunity from appearance before the said officer.
    If the learned Members of the Bar are compelled to disclose about any fact, which otherwise from part of privileged communication, the entire legal system will collapse.
    Intra court appeal filed by the Director of Intelligence & Investigation dismissed.
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  • 22 Apr 16 7, 8B, Article 23 HC Section 8B is under the rational nexus of Act
    2016LHC1045
    Section 8B of the Act therefore has a rational nexus with the purpose of Act and with the scheme of the Act which requires adjustment of input tax to determine the tax liability and a refund of excessive amounts to the registered person.
    Petitioners have challenged the vires of Section 8B of the Act on the ground that it deprives them of their fundamental right to property under Article 23 of the Constitution, they have failed to show what property they have beeen deprived of by way of Section 8B of the Act.
    The legislature in its wisdom legislated Section 8B of the Act for the efficacious fulfilment of the objects and purposes of the Act.
    Petition dismissed.
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  • 21 Apr 16 48 ATIR Recovery Proceedings is not justified before independent judicial forum
    The appeal of the applicant/registered person assailing the treatment meted out by Revenue Authorities is pending for decision before this Tribunal. Initiation of recovery proceedings by the Revenue Authorities without going through this appeal the scrutiny by an independent judicial forum is not justified.
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  • 21 Jan 16 11, 25, 38 ATIR Sales tax under section 38 on electricity consumption
    ATIR held that conduction of audit and scrutiny can only be made in a way and procedure given under section 25 read with General Order No.3 of 2004. Exercise of audit carried out under the garb of section 38 of the Act is illegal, ab initio void and without jurisdiction.
    The assessment on the basis of consumption of electricity can hardly be considered a yardstick to assess the production even industry notes exist.< br/> Honorable ATIR reject the plea of department that registered person evaded Sales Tax for the period prior to insertion of SRO 213/2013 dated 15-06-2013 read with Sr. No.2 of Eight Schedule on the ground and finding that Sales Tax can not be levied on presumption on his presumption which based on industry notes.
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  • 24 Nov 15 72-B, 25(1), 25(2), 26,25,50,2(43), 38 Nestle Pakistan Limited WP 32597 of 2015
    Writ Petition No.32597 of 2015 against selection of cases for Audit under section 72B of Sales Tax Act, 1990 by Board for Tax Year 2014.
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  • 09 May 15 2(9), 2(17), 2(20), 2(33), 2(37), 3, 6, 7, 8, 8A, 22, 23, 26, 33, 7S 111 TAX 389 HC Kar on DG I and I
    [(2015) 111 Tax 389 (H.C.Kar)]
    Personnel of Directorate General I & I, IR raided house of petitioner, arrested him and seized various documents. FIR lodged against petitioner who secured bail from special Judge (Customs and Taxation) subject to his furnishing solvent surety.
    It is held that before the raid at the premises of the petitioner was neither issued any show cause nor any opportunity was neither issued any show cause nor any opportunity has been provided by the respondents to the petitioner to explain his position with regard to the allegations as contained in the FIR lodged by the I&I.
    The respondents are directed to immediately de-seal the properties of the petitioner and handover the seized goods, documents and relevant record as well as the cheques obtained from the petitioner while he was in their custody.
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  • 06 Apr 15 Sales Tax Special Procedure Rules, 2007 SRO 188 Stay Order Makkah Industries
    Stay order granted by Lahore High Court, Multan Bench against alleged recovery of under SRO 188/2015 of Sales Tax Act, 1990.
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  • 04 Apr 15 37, 38, 21, Rule 12 Sales Tax Suspension without audi alteram partem
    Sales Tax suspended on report of Director of Intelligence and Investigation FBR due to fake invoices. Hon'ble Tribunal remand the case to the Commissioner for passing a speaking order after passing reasonable opportunity of hearing.
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  • 17 Nov 14 2(46), 3(1)(a), 47, 73 LHC ST furtherance of business Section 3(1)(a)
    The applicant/department filed Reference before the HC Lhr mainly on the issue that Appellate Tribunal has wrongly interpreted the definition of “supply” and “value of supply” to hold that payment of freight, loading and unloading charges, in addition to price of cement was not taxable under the law
    “Findings by taxation officer that payments of freight, loading and unloading charges are admittedly paid by respondent No.1, therefore, it amounted to value addition, were rightly discarded by Appellate Tribunal. It may be observed that before construing any transaction as taxable activity; value addition or taxable supply; the department had to arrive at true nature of the transaction based on correct determination of facts.
    Under Section 3(1)(a) of the Act of 1990 (charging section), sales tax is levied on the value of taxable supply made by a registered person in the course or furtherance of any activity carried out by him. As found (ibid), payment of freight, loading and unloading charges, made occasionally and recovered from the consumer/customer could not be termed as a taxable activity, hence was not taxable.
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  • 15 Nov 14 21, Rule 11, 12, STGO 35/2012 FTO Complaint No. 882 of 2013.
    Important order of Hon'ble FTO, in which senior member MTBA Mr. Liaqat Hussain, Advocate applied with the concerned Commissioner for de-registration of sales tax registration of the manufacturing unit due to losses occurred by the fire. But the department failed to proceed for statutory requirement of audit which was destroyed in fire and kept audit proceedings pending. After four years, the department suspended the manufacturing unit and afterwards, blacklisted due to non filing of sales tax returns. The Hon'ble FTO in findings stated that department was slept during this period and the client of Mr. Liaqat Hussain Advocate can't be penalized on the act which was not committed by it. The plea that the record was not produced was factious as it is a matter of record that it was destroyed in the fire.
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  • 14 Nov 14 21, Rule 11, 12, STGO 35/2012 STGO 35 is not notified in gazette Islam Engineering (Pvt) Ltd
    As per Section 21, Commissioner may blacklist or suspend registration in accordance with such procedure as the Board may, by notification in the official Gazette. STGO 35 of 2012 has not yet been notified in official gazette so far and hon’ble Tribunal has ordered for restoration of suspension and blacklisting of sales tax suspension of registration of registered person due to the reason that procedure laid down in STGO 35/2012 not accordance with law and hence no legal effect.
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  • 23 Sep 14 0 SalesTaxCaseEmail1292014MsWaqarUsmanAutosSTAno734lb2013
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  • 20 Sep 14 0 Sales Tax Case Email _ 128-2014 Ms NR Traders Pakistan ma no 121 lb 2014
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  • 18 Sep 14 0 Sales Tax Case Email _ 127-2014 Ms LESCO ICA 79 of 2014
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  • 17 Sep 14 0 Sales Tax Case Email _ 126-2014 Ms Sethi & Sethi Sons sta 643 lb 2014
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  • 15 Sep 14 0 SalesTaxCaseEmail1252014MsEhsanChappalStoresta401lb2014
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  • 12 Sep 14 0 SalesTaxCaseEmail1242014MsTeknicaDataSystemsta888lb2013
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  • 11 Sep 14 0 Sales Tax Case Email _ 123-2014 Ms Al Barkat Traders sta 644 lb 2014
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  • 09 Sep 14 0 SalesTaxCaseEmail1222014MsSGIFoundriessta731lb2013
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  • 08 Sep 14 0 SalesTaxCaseEmail1212014MsAnkaTechnicalServicesmaagno11lb2014
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  • 06 Sep 14 0 SalesTaxCaseEmail1202014MsPepcoPakistanitano2377LB13
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  • 30 Aug 14 0 Sales Tax Case Email _ 119-2014 Ms Gujranwala Paper & Board sta no 290 LB 13
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  • 28 Aug 14 0 Sales Tax Case Email _ 118-2014 Ms Muhammad Atif Zubair ita no 396 LB 2013
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  • 26 Aug 14 0 Sales Tax Case Email _ 117-2014 Ms Islam Engg Pvt Ltd STA NO 981 LB 2012
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  • 25 Aug 14 0 Sales Tax Case Email _ 116-2014 Ms Haji Saeed & Co STA NO 218 LB 2013
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  • 22 Aug 14 0 SalesTaxCaseEmail1152014MsZenithChemicalsIndustrialCPNoK550of12
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  • 20 Aug 14 0 Sales Tax Case Email _ 114-2014 Ms Zia Brothers WP 27097 of 2014
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  • 18 Aug 14 0 SalesTaxCaseEmail1122014MsNishatMillsLtdSTA70lb14
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  • 16 Aug 14 0 Sales Tax Case Email _ 111-2014 Ms Xtreme Thrill STA 624 lb 13
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  • 15 Aug 14 0 Sales Tax Case Email _ 110-2014 Mr Muhammad Qasi Ma no 1621 lb 14
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  • 12 Aug 14 0 SalesTaxCaseEmail1092014MsAsgharSurgicalWorks
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  • 11 Aug 14 0 Sales Tax Case Email _ 108-2014 Ms Islam Engineering Works Pvt Ltd
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  • 08 Aug 14 0 Sales Tax Case Email _ 106-2014 Ms Macca Scientific Store Sta 1194 LB 2013
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  • 06 Aug 14 0 Sales Tax Case Email _ 105-2014 Ms Fine Packages
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  • 04 Aug 14 0 Sales Tax Case Email _ 104-2014 Ms Jaffali Pvt Ltd sta no 481 lb 20113
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  • 04 Aug 14 0 Sales Tax Case Email _ 106-2014 Ms Macca Scientific Store Sta 1194 LB 2013
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  • 02 Aug 14 0 Sales Tax Case Email _ 103-2014 Cine Star SMC Pvt Ltd
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  • 28 Jul 14 0 Sales Tax Case Email _ 102-2014 Ms Abdullah Plastic
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  • 26 Jul 14 0 Sales Tax Case Email _ 101-2014 Ms Scientific Research Store
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  • 23 Jul 14 0 Sales Tax Case Email _ 100-2014 Ms Fuelers Corporation Lhr
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  • 22 Jul 14 0 Sales Tax Case Email -99-2014 Ms Shah Din Electric Trader Lhr
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  • 21 Jul 14 0 Sales Tax Case Email _ 98-2014 W.P._ 17893 of 2013
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  • 14 Jul 14 0 Sales Tax Case Email _ 97-2014 W.P. _ 5047 of 2012
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  • 02 Jul 14 0 SalesTaxCaseEmail962014MsHaqBahooSugarMills
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  • 30 Jun 14 0 Sales Tax Case Email _ 95-2014 Ms Malik & Sons sec36 sec57
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  • 28 Jun 14 0 SalesTaxCaseEmail942014MsShahzadSiddique
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  • 25 Jun 14 0 Sales Tax Case Email _ 93-2014 Ms Islam Engineering Pvt Ltd
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  • 21 Jun 14 0 Sales Tax Case Email _ 92-2014 Ms Graphic Media Corporation Lahore
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  • 18 Jun 14 0 Sales Tax Case Email _ 91-2014 Locomotive Factory Pakistan Railways
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  • 10 Jun 14 0 Sales Tax Case Email _ 88-2014 Ms S G I Foundary
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  • 05 Jun 14 0 Sales Tax Case Email _ 87-2014 Ms Magna Processing Industries Pvt Ltd
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  • 03 Jun 14 0 Sales Tax Case Email _ 86-2014 Ms Ramzan Sugar Mills
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  • 02 Jun 14 0 SalesTaxCaseEmail852014MuhammadHanif
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  • 31 May 14 0 Sales Tax Case Email _ 84-2014 Ms Magna Processing Industry 2014 PTD 992 S4
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  • 30 May 14 0 Sales Tax Case Email _ 83-2014 Ms Magna Textile Industries 2014 PTD 1022
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  • 29 May 14 0 SalesTaxCaseEmail822014TreetCorporationLtd2014109TAX229
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  • 28 May 14 0 Sales Tax Case Email _ 81-2014 Ms Agro Pack Pvt Ltd 2013 PCTLR 259
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  • 27 May 14 0 Sales Tax Case Email _ 80-2014 Ms Amtex Pvt Ltd 2014 PTD Tribe 544
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  • 26 May 14 0 Sales Tax Case Email _ 79-2014 Taxpayer Vs Dept 2014 109 TAX 313 Trib
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  • 24 May 14 0 SalesTaxCaseEmail782014MsSheikhKhairUdDinSTANo149LB2014
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  • 22 May 14 0 SalesTaxCaseEmail772014MsShahidImpex2014PTDTrib674
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  • 19 May 14 0 SalesTaxCaseEmail752014MsRazaqueSteelsPvt2014PTDYribe774
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  • 16 May 14 0 Sales Tax Case Email _ 74-2014 Ms Raza Apparels FSD 2014 PTD Tribe 600
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  • 15 May 14 0 SalesTaxCaseEmail732014MsAssociatedIndustriesLtd2014PTD552
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  • 14 May 14 0 SalesTaxCaseEmail722014IslamabadElectricCo2014PTDTribe604
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  • 13 May 14 0 Sales Tax Case Email _71-2014 Nestle Pakistan Ltd 2014 109 TAX 223 H.CLah
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  • 12 May 14 0 SalesTaxCaseEmail702014MsZahoorIndustriesTaxRefno01Aof2013
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  • 10 May 14 0 Sales Tax Case Email_ 69-2014 Ms Ihsan Yousaf Textile 2014 P T D Tribe 703
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  • 09 May 14 0 Sales Tax Case Email _ 68-2014 Ms Nizam Impex Pvt Ltd 2014 P T D 498
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  • 08 May 14 0 SalesTaxCaseEmail672014MsAlmadinaPlasticLhrSTANO175LB2011
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  • 07 May 14 0 SalesTaxCaseEmail662014MsChenabBoardFSDPTCL2014CL.194
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  • 06 May 14 0 SalesTaxCaseEmail652014MsSunTubePvtLtdMAAGNO67LB2013
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  • 05 May 14 0 SalesTaxCaseEmail642014MsAlphaCorporation2014PTDTrib203
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  • 02 May 14 0 Sales Tax Case Email _ 63-2014 Ms Ropali Polyester Ltd 2014 109 TAX 169 H..lsl
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  • 30 Apr 14 0 SalesTaxCaseEmail622014MsRopaliPolyesterLtd2014PTD353
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  • 29 Apr 14 0 Sales Tax Case Email _61-2014 Ms Huda Sugar Mills FEA No.20 LB 2013
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  • 28 Apr 14 0 Sales Tax Case Email _ 60-2014 Ms Ittefaq Rice Mills PLJ 2014 Lahore 239 DB
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  • 26 Apr 14 0 Sales Tax Case Email _ 59-2014 Ms Manga Processing Industry Pvt Ltd PTCL 2014 CL 94
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  • 25 Apr 14 0 Sales Tax Case Email _ 58-2014 Premier Kadanwari Development 2014 109 TAX 144 H.C.lSl
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  • 24 Apr 14 0 SalesTaxCaseEmail572014KhawajaSaadSaleemPTCL2014CL236
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  • 21 Apr 14 0 Sales Tax Case Email _ 56-2014 2014 109 TAX 131 Trib
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  • 19 Apr 14 0 SalesTaxCaseEmail552014M.sMITraders2014PTDTrib299
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  • 18 Apr 14 0 SalesTaxCaseEmail542014M.sDewanFarooqueMotorscuapnoh106_7072009
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  • 16 Apr 14 0 SalesTaxCaseEmail522014M.sMughalEngineeringWorksSTA461LB2013
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  • 15 Apr 14 0 SalesTaxCaseEmail512014M.sTribalTextileMillsLtdS.T.A.NO.1200.LB2013
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  • 14 Apr 14 0 SalesTaxCaseEmail502014HashimAslamButtPTCL2014CL78
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  • 11 Apr 14 0 Sales Tax Case Email _ 49-2014 M.s Sheikh Wahid-ud din Industries PTCL 2014 CL 226
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  • 10 Apr 14 0 Sales Tax Case Email _ 48-2014 M.s Trafo Panels EFN NO .06 LB 2011
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  • 09 Apr 14 0 Sales Tax Case Email _ 47-2014 M.s Jamal Pipe Industries MA NO 152 LB 2013
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  • 08 Apr 14 0 Sales Tax Case Email _46-2014 M.s Siddique Sons ma 144 lb 2012
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  • 07 Apr 14 0 Sales Tax Case Email _ 45-2014 M.s A.S Chemicals ma stay no 305 lb 2014
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  • 05 Apr 14 0 Sales Tax Case Email _ 44-2014 Abdul Hameed 2014 .pc.t.l.r 44s
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