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FEDERATION OF PAKISTAN versus MESSRS GANDAF STEEL MILLS (PVT.) LIMITED

Sales Tax Act 1990 Sections 3 and 13 Sec RO 517 (1) / 89, Directive 3 6 1989 Constitution of Pakistan (1973), Arts 185 (3) and 199 Constitutional Appeals to Section R511 (1) / 89 of the High Court. Giving industrialists a later amendment through notification to set up industry in Gudun Umazi Industrial Estate to receive tax holidays for an unlimited period, which states that according to the decision of the Economic Coordination Committee, Will be eligible for 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 request was postponed, and therefore, not everyone was entitled to the aforesaid benefits. And it has been stated that every manufacturer affected by the withdrawal of discharge has the right to one-time relief of the Cabinet's 25 Economic Coordinating Committee. Such an application was to be made earlier, so it was rejected by the Central Board of Revenue because of the filing by the Central Board of Revenue, the High Court granted the Board. There was no illegal action by directing. 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. criminal advocate from Mirpur Khas lawyer