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DON VALLEY PHARMACEUTICALS (PVT.) LTD., LAHORE versus MINISTRY OF FINANCE THROUGH SECRETARY, GOVERNMENT OF PAKISTAN, ISLAMABAD

Sales Tax Act 1990 Section 13, Schedule VI, Items 42 and 43 Constitution of Pakistan (1973), Article 199 Constitutional application Sales tax exemption Imported for manufacture of raw materials Pharmaceutical products Customs, authorities issue goods on non-payment of sales tax Refused to do. The exemption granted under Sales Tax Act 1990, section 13, Sales Tax Act 1990, was in two parts, the first was the exemption grant for customs duty and the second saving. Reduced customs duty exemption conditions, which resulted in importers not being required to meet these conditions to be exempt from sales tax. The effect of amending the relevant items was to remove the restrictions only to obtain exemptions. The amendments to Schedule VI of the Sales Tax Act, 1990, were, thus, in the nature of a beneficial legal provision, which would ensure that beneficiaries were not importers of the sales tax. patent advocate from Khanewal lawyer