ARUJ TEXTILE MILLS LIMITED versus FEDERATION OF PAKISTAN, THROUGH SECRETARY MINISTRY OF FINANCE, FEDERAL SECRETARIAT, ISLAMABAD
Special Procedure for Sales Tax Act 1990 Section 71 Constitution of Pakistan (1973), Article 199 Constitutional Application Ginning Industries Rules, 1996, R6 [incorporated by section R No. 820 (1) / 97, dated 239 1997]. Special procedure for R6 wires, Ginning Industries Rules, 1996 The federal government devised a special procedure for the payment and payment of sales tax on ginning industries. The Central Board of Revenue amended the rules by including R6, which is not allowed to be valid in the Salt Tax Act 1990. If the Central Board of Revenue either rules the rules for special procedures or the rules are amended by the federal government, it is the power of the Central Board of Revenue, and the rule amendment notification declared illegal. And has no legal effect
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