Section 4, First Time, Total (iii) Customs Rules, 2001, R247 (c) (i) Section RO 190 (I) / 2002 Dated 2 April 2002, Constitution Pakistan, Article 185 (3) Claims to Return Sales The taxpayer (applicant), exempted from the sales tax on goods exported under R247 (c) (i) of the Customs Rules 2001, was licensed for manufacturing bonds under the Customs Rules 2001 and his products Afghanistan taxpayer was exported. Sales tax paid on raw materials used in the manufacture of his exported products was exempt The taxpayer claimed that he used packing materials used on electricity bills and for goods exported to Afghanistan (R247). c) the refund of the sales tax used under (i). The taxpayer's claim for customs rules, 2001, was rejected by the tax authorities on the basis of the tax authority O 190 (I) / 2002 dated April 2, 2002. Dismissed that the taxpayer claimed that he was entitled to a refund of sales tax accordingly R 247 (c) (i) Customs Rules 2001, Section RO 190 (I) / 2002, relied upon by the tax authorities. Was issued under the different Government, the Sales Tax Act 1990 and was thus not attracted to the claim of the taxpayer, on the basis of the Customs Rules, Accuracy Section R 190 (I) / 2002 of 2001 On April 2, 2002, the federal government issued the exercise of its discretion under the first clause (iii) of section 4 of the Sales Tax Act 1990, which authorized the provision. Exemption from sales tax for withdrawal of sales tax payment on exported goods is allowed only under the Sales Tax Act, 1990
