ORIENT LABORATORIES (PVT.) LIMITED versus FEDERATION OF PAKISTAN, MINISTRY OF FINANCE AND ECONOMIC AFFAIRS,
Sales Tax Act 1990 Section 13 Customs Act (IV of 1969), Section 31A Constitution of Pakistan (1973), Article 199 Constitution Petition for Sales Tax Waiver Request letter after notification of opening of credit Customs duty and sales The decision of the tax was referred to the Collector of Customs and others in the Court of Customs and others under the title of VSV Spinning Ltd. and SCMR 412 of 1999 as an applicable decision pursuant to Section 31A of the Customs Act, 1969. In view of the provisions, credit will not be relevant to the date of commencement of the letter, as there was no provision relating to it in the relevant time in the Sales Tax Act, 1990. The issue of exemption from payment of sales tax will be considered in relation to the date of expiry of the letter of credit. Was disposed of accordingly
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