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CENTRAL BOARD OF REVENUE versus MAPLE LEAF CEMENT FACTORY, LTD.


Constitution of Pakistan 1973 Article 4 Constitution of Pakistan (1973), Article 185 (3) of Sales Tax Authority, while determining the value of product for payment of sales tax, it includes loading, unloading, transport, zak duty duty and export. Charges like taxes, etc. Respondents successfully challenged this order by the Applicant of the High Court (Department) challenging the wholesale cash value of articles for the purpose of determining duty value under Section 4, Central Excise and Salt Act 1944. Was. The applicant's case is the first to give an impression, therefore, interpretation will need to be made by the Supreme Court, the dispute raised by the applicant will need to be considered on leave of the Supreme Court, Section 4, the provisions of the Central Excise and Salt Act 1944. The appeal was approved for consideration

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