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Appellate Tribunal Inland Revenue 2016 Sales Tax Act (VII of 1990)

2015 PTD 1174

Input Tax
AMTEX LIMITED KHURRIANWALA, FAISALABAD
Appellant
VS
C.I.R.(A), R.T.O., FAISALABAD and another
Respondent

Case Laws / Head Notes / Paras

Input tax---Making input tax adjustment---Condition of physical transfer of goods---Law required no proof of physical transfer of goods from supplier to buyer as a pre-condition for making an input tax adjustment or refund.