KHYBER PLASTIC AND POLYMER INDUSTRIES (PVT.) LTD. versus GOVERNMENT OF PAKISTAN (MINISTRY OF FINANCE)
Acquire all goods manufactured or manufactured by industries established in a specific industrial estate under the Sales Tax Act 1990S, 3 (4) Sales Tax Act (III of 1951), Section 7 Constitution of Pakistan (1873), Article 199 Constitution. Tax Exemption Dates, thereafter, the defaulting sales tax applicants claimed that the tax queries imposed under the Sales Tax Act 1990 were sales tax and in view of exempting industries from the Sales Tax Act. , They were not responsible for payment. Tax-exemption notification dated 26 April 1988 was provided to the goods manufactured by the applicants, therefore, they were tied to the goods when they reached the retailers, therefore, otherwise Interpreting will negate the purpose of concessions. Due to the lower prices of the goods, they have to be made competitive in the market and thus encourage the applicants. Thus, exempting the exemption benefit, the applicant will be exempted from tax provided under the notification dated 26 198 1988 and thereafter, notification issued on 27 199 1991, validating the exemption from sales tax, as per notification dated 22-22 1992. There will be up to fixed sales tax. Applicants, therefore, were declared with no legal authority and no legal effect
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