COLLECTOR OF SALES TAX AND CENTRAL EXCISE (WEST), KARACHI versus MESSRS CALTEX OIL PAKISTAN LIMITED
Central Excise and Salt Rules 1944 Section 3 Central Excise Rules, 1944, RR 139 and 143 Moving Goods from one part of the premises to another Central Excise Duty The company secured the goods for warehouse He paid excise duty. From one part of the premises to another, the company was not responsible for paying central excise duty.
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