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MURREE BREWERY CO. LTD. THROUGH MANAGER TOPS, M.B.C versus PROVINCE OF PUNJAB THROUGH SECRETARY, EXCISE AND TAXATION, LAHORE

The applicant was the wine maker, imposing the revenues of the Constitution of Pakistan 1973 Section 31 of Pakistan (1973), Arts 151 (1) (2) (3) and 199 of the Constitutional Application Export Duty, Section 31, Punjab Excise Act, 1914. Most of the exports to other provinces of the country were implemented by the provincial government under the provisions of section 31, Punjab Excise Act, 1914. The applicant's position was that the duty was unconstitutional as manufacturers in other provinces were not enforced with such duty. Under Article 151 (3) of the Constitution, the provincial government had no authority to levy tax, which discriminated between goods manufactured or manufactured in the province and similar goods manufactured or manufactured in any area in Pakistan. Will By applying the previous duty, the provincial government discriminated against the goods manufactured by the applicant and the goods produced by its competitors in another province. Implementation of export duty under Section 31, Punjab Excise Act, 1914 was a violation of Article 151 (1) of the Constitution. ? top civil advocates from Manga Mandi lawyer