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KOHINOOR TEXTILE versus FEDERATION OF PAKISTAN

Section 31A Sales Tax Act (III of 1951), Section 3 (5) Central Excise Rules, 1944, R9 Both Taxes Despite Sales Tax Act 1951 and Customs Act, 1969 Sales Tax Act 1951 and Customs Act, 1969 The constitution, which will operate in two different sectors, was introduced under the provisions of Section 3 (5) of the Sales Tax Act 1951, a machinery operating under the Customs Act, 1969 for collection under the Sales Tax Act 1951, but no There was a difference in the charging section of. Section 3 (5) of the Sales Tax Act, 1951, in the section of the Constitution and its machinery, did not include the imposition or imposition of taxes in any way, but only the mode or manner of recovery upon which the Customs Act 1969 was applied. Was due. The Sales Tax Act, in accordance with Section 3 (5) of the Sales Tax Act of 1951, does not change the sales tax to customs duty and the rights obtained under the sales tax are not affected by section 31A of the Customs Act 1969. Section 31A of the Customs Act, the fifth section of R9 of the Central Excise Rules, 1944, could not be read in 1969 so that the personal rights acquired prior to the return of the previously granted exemption to Central Excise Duty were stripped. immigration advocates from Sikandarabad lawyer