---Taxable supply---Scope of tax---Assessment of sales tax on the basis of income tax return alone without hearing the taxpayer---Validity---In absence of correct determination of the amount of taxable and non-taxable supplies in the gross sales declared in income tax returns it was very difficult to quantify correct amount of "taxable supply" within the meaning of S.2 (41) of the Sales Tax Act, 1990 subject to chargeability of sales tax under S.3 of the Sales Tax Act, 1990.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Inland Revenue Appellate Tribunal | 2012 | MUNSIF KHAN MINHAS, JUDICIAL MEMBER
IKRAM ULLAH GHAURI, ACCOUNTANT MEMBER
Vs COMMISSIONER INLAND REVENUE, (APPEALS-III), ISLAMABAD AND ANOTHER |
Sales Tax Act (VII of 1990)---
---Ss. 2(41) & 3
|
Taxable supply |