Case Law Digest ''Judgments on Sales Tax''

Case Law Digest
JUDGMENTS ON SALES TAX
A Section-Wise Case Law Digest on the Sales Tax Act, 1990
The only comprehensive reference book in Pakistan contains a section wise case law digest on Sales Tax Act, compiling Supreme Court, High Courts and Inland Revenue Appellate Tribunal of Pakistan decisions on Sales Tax Law.
This edition provides a systematic analysis of judicial precedents covering registration of taxpayers, input and output tax adjustments, admissibility of input tax, sales tax refunds, audit and investigation proceedings, tax fraud, assessment and recovery matters, penalties and default surcharge, zero-rated and exempt supplies, withholding tax provisions, blacklisted and non-compliant suppliers, limitation issues, burden of proof, evidentiary requirements, and appellate remedies. The digest highlights key legal principles and interpretations laid down by superior courts, enabling readers to understand the practical application of the Sales Tax Act, 1990 in litigation, compliance, and advisory matters.
BY:
MUHAMMAD YOUSUF KHAN WALI
(Advocate High Court) Legal Advisor of FBR