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MESSRS KASHMIR FEEDS (PVT.) LTD. versus CENTRAL BOARD OF REVENUE THROUGH CHAIRMAN, GOVERNMENT OF PAKISTAN, ISLAMABAD

Sales Tax Act 1990 Section 6 [as amended by the Finance Act (III of 1998)] Customs Act (IV of 1969), Section 31A Notification Section R657 (1) / 95 and Section RO No. 228 ( 1) / 96, dated 4 4 1996 1996 Customs duty rate exemption and sales tax exemption Importer opened letter of credit for exporting goods to exporters and ordered when the importer was opened to LM The said goods enjoy the rate of concession in payment of customs duty and complete exemption from the payment of the SaaS tax under notification number section R657 (1) / 95 but arrive at the imported goods port. At the time of sale, the goods sold by notification number section R228 (1) / 96 were exempt from tax. 4 4 1996 Customs authorities refuse to release goods without payment of sales tax on the valid terms of the sales tax as amended by the Sales Tax Act, 1990 [if the Finance Act 1998 was amended. ] However, the proceedings will continue with ero frustration but this will not affect past and closed transactions. The importer opened the LC long before the notification under which the sales tax exemption was withdrawn. The transaction had become a past and closed transaction, which could not have taken effect even under changed circumstances. Importers' rights are far from exclusive immigration advocates email from Fizagat lawyer