Case Laws / Head Notes / Paras
Balochistan Sales Tax on Services Act (VI of 2015)---Ss.2(14), 2(86), 6 & 7---Sales tax on service---Rate---Economic activity---Petitioners/contractors assailed notifications charging sales tax on services and goods---Validity---Rates in question gave two options to petitioners / contractors, they either could opt for standard rate and get adjusted their input tax against their output tax or alternatively could go for lower rates and forgo adjustment of input tax against output tax---Notifications in question were merely explanation of provisions of Balochistan Sales Tax on Services Act, 2015, issued for information of general public and government departments---Such notifications had no binding force to override provisions of Balochistan Sales Tax on Services Act, 2015---Presence or a...
Case Law Access
You are viewing a limited preview. Log in to read the complete case details and download copies.
