FEDERATION OF PAKISTAN versus GANDAF STEEL MILLS (PVT.) LIMITED
Sales Tax Act 1990 section 3 and 13 section R517 (1) / 89, dated 3 6 1989 constitution of Pakistan (1973), arts 185 (3) and 199 constitutional petition before section ROS 17 (1) / 89 of the High Court. The incentives were subsequently amended by notification to set up an industry in the Gudun Umazie Industrial Estate to receive tax holidays for an unlimited period, stating that according to the decision of the Economic Coordination Committee, They will be eligible for a one-time contribution of 25% of the total cost of raw materials. The Central Board of Revenue rejected the respondent's request for a grant of the said benefit. Respondents filed a constitutional petition, which the High Court acknowledged was the opinion of the applicant that the respondent's plea was postponed, and therefore, not everyone had the right to the said benefit. It has been stated that every manufacturer affected by the withdrawal of discretion has the right to one-time relief of the Cabinet Committee on Economic Co-ordination Committee b. Therefore, as the application was made, thus, the Central Board It was illegal for the Central Board of Revenue to reject the filing, after the date fixed by the Office of Revenue, the High Court did not take any illegal action directing the board to grant. Benefits to the Respondents The Supreme Court dismissed the appeal to the Central Board of Revenue with a directive to decide the respondent's request.
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