MESSRS WILSHIRE LABORATORIES (PVT.) LTD. versus FEDERATION OF PAKISTAN
Imports of raw materials for the manufacture of pharmaceutical products from the Sales Tax Act 1990 Section 13 and Sixth Schedule, Item 42 and 43 Section RO 105 (I) / 97, Article 13 2 1997 Constitution of Pakistan (1973), Article 199 Constitution. Due to the beneficial effect of withdrawal notification under section ROO No. 105 (1) / 97, effect of dated 13 2 1997, nature of section RO 105 (1) / 97, dated 132 1997 The exemption was not to be abolished, but rather to remove the restrictions placed on obtaining immunity, so the authorities have no legal authority to demand sales tax on pharmaceutical raw materials imported under items 42 and 43. The Sixth Schedule of the Sales Tax Act, 1990.
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