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---Deduction of tax at source---Method of determining value on which tax had to be collected---Sales tax whether deducted or collected did not constitute part of cost or value---In the case of end consumer alone it constitutes part of the sale in the normal parlance and understanding of costing method; but such principle of working out value or cost of a thing was not relevant for the purposes of S.50(5) of the Income Tax Ordinance, 1979---Legislature in its wisdom had determined value alone for the purposes of deduction of tax and for that reason it had specifically been stated in the said subsection that the tax had to be computed on the basis of value of such goods as increased by customs duty and sales tax, if any levied thereon at the rates specified in the First Schedule---While coll...
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