MITCHELL'S FRUIT FARMS (PVT.) LTD. versus ADDITIONAL SECRETARY, GOVERNMENT OF PAKISTAN, (C.B.R.) MINISTRY OF FINANCE KARACHI
Constitutional application of the Central Excise and Salt Act 1944 Section 3 and the first seed item No. 02 02 B (a) and (b) Exemption B (a) West Pakistan Pure Food Rules, 1965, R85 Constitution of Pakistan (1973), Article 199 Applicants were issued an Excise Duty Levy of Show cause notice alleging that they pay the excise duty (grape juice and orange juice) by stealing excise duty 0-5%, which But they were required to pay 5% of the retail price. Was not accepted by the authorities and the appeals and revisions filed against such order were rejected The applicants' position was that the juice produced by the West Pakistan Pure Food Rules, 1965 in the manner prescribed. Were created from this, since the money was thus charged at 40 per liter. The common effect of item No. 02 O1 B (b) of the Central Excise Act 1944 and R 85 of the West Pakistan Pure Food Rules, 1965, was that the beverage made from fruit juice, legally produced in R 85, fell into the jurisdiction of mercury. Will If B (a) of the Act, and if not, paragraph B (b) will also have the same effect as the product under review by the laboratories, which has met the standards set out in R-85 of the West Pakistan Pure Food Rules. Was confirmed. , 1965, the authorities proceeded to ignore such statutory provisions completely without legal authority and followed certain directions of the Central Board of Revenue, which was against the Appellate Order letter and the reviewing authorities Such clauses of the law were completely ignored and the constitutional application was granted and the unidentified orders set aside.
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