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Sales Tax Act 1990 Section 13 Customs Act (IV of 1969), 19 s 193, 194 & 1959 Constitution of Pakistan (1973), Article 199 Maintenance of Constitution Petition Sales Tax and Customs Duty Non-refundable of imported gas cylinders by the applicant. Appropriate procedure for exempt applicants Under Article 193, 194 and 195, Customs Act, 1969, applicants are not taking advantage of such alternative remedies where permitted under Article 199 of the Constitution. That it is in accordance with the law.

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