Who will Charge 1% Sales Tax in Pharmaceutical Industry - No Sales Tax on Drugs by Distributors

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Asalam O Alaikum Agr Distributor kisi non filer retailer ko supplies deta ha tou kya wo 4% further tax charge kry ga Ku k Section my tou yhi ha k Manufacturer ny jo 1% charge kiya ha wo full and final discharge ha poori supply chain my tou aksar customers(retailers) kehty han k further tax charge nhi hoga Kindly Explain