MESSRS FRONTIER CERAMICS versus GOVERNMENT OF PAKISTAN
Sales Tax Act 1990 Section 3 Constitution of Pakistan (1973), Article 199 Notification No. Section RO / 529 (1) / 88, dated 26 6 1988 and notification section RO 857 (1) 88, constitutional petition dated 26 9 1988 Privilege of sales tax exempt All goods manufactured or manufactured in industries established between 1988 and 30 6 1990 in Balochistan and North-West Frontier Province are exempt from sales tax applicable under section 3, Sales Tax Act 1990 Notification Section R522 (1) / 88, dated 26.06 1988, the applicant company, which started effective production from 1 7 1988, claimed the exemption petitioner company, although Aarti production began on 1 7 1988, but the fact was established in 1986 when it started trial production with the permission of the Authority in accordance with the amended notification NO section R0857 (1) / 88, after which Released on June 26, 1988, the expression would mean the date in which the industry went into production, including a trial product. The Petition Company had commenced commercial production before the important date (1 1988) and the goods manufactured during the financial period of the Petitioner Company from 1986 to 1988 were sold at Rs 64 million, therefore, it would be considered. That when it was set up is ready for production and manufacture goods and the subsequent notification number section R857 (1) / 88, dated 26 198 1988, would not mean retraction, but it did. Only the word description was provided. So as to avoid the complexity or misinterpretation of the feedback being made
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