Section 4, First Time, Total (iii) Customs Rules, 2001, R247 (c) (i) Section RO 190 (I) / 2002 Dated 2 April 2002, Constitution of Pakistan, Article 185 (3) Sales Tax Return Claim exempted from sales tax on goods exported under R247 (c) (i) of the Customs Rules 2001, a license for a manufacturing bond was obtained under the Customs Rules 2001 and was exported to the taxpayer in Afghanistan. The taxpayer exempted from the sales tax payment on raw materials used in the manufacture of finished products, claiming that he withdrew the sales tax paid on electricity bills and for products exported to Afghanistan. The packaging material used for the sale is paid in terms of R 247 (c) (i). Customs Rules, 2001 Taxpayer's claims by tax authorities were rejected on 2 April 2002 on the basis of Section RO 190 (I) / 2002 and the appeals filed by the taxpayer before the hearing of the appeal were also dismissed. Were made and the taxpayer claimed that he was entitled to a refund of sales tax pursuant to R. 247 (c) (i) of the Customs Rules, 2001. Depending on the tax authorities, Section RO 190 (I) / 2002 was issued under the different Government ie Sales Tax Act 1990 and thus was not attracted to the claim of the tax payer, on the basis of which. Rules 1901 (I) / 2002 dated April 2, 2002, of the Customs Rules, 2001, were issued by the federal government in exercise of its discretion under section 1 (iii) of section 4 of the Sales Tax Act 1990, The clause was allowed by the government. The exemption from sales tax can be exempted under the Sales Tax Act, 1990 only to be exempted from the sales tax payment on exported goods and under the Customs Rules 2001
