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CELANESE PAKISTAN LIMITED versus GOVERNMENT OF PAKISTAN

Section 19 Sales Tax Act (VII of 1990), Section 13 Notification RRO 484 (I) / 92, Dated 14 5 Constitution of 1992 (1973) Pakistan (1973), Article 199 Organizational application entitled Locus poenitentiae, applicable by customs duty and sale. Exemption Principles Tax-Heat Transfer Oil was imported as a component of machinery / plant used for manufacture and refinement of atilic fatty acids, peptide anhydride and malaric anhydride, the consignment of part of the Government of Pakistan. On request, the applicant reserves the letter for the import in question when applying for plant and machinery for petrochemical project. The passenger paid and imported the letter to the Central Board of Revenue, confirming that heat transfer was included in the definition of oil machinery after the import of oil. The Central Board of Revenue in which heat transfer oil was excluded from the definition of a component of machinery as mine was described in the notification section RO 484 (I) / 92, dated 14 5 1992 and the authorities The applicant's position was that once the permit was granted and the oil was declared as part of the component, it could not be left as a liberty. Haqq played the right in favor of the applicant; the existence of the applicant came into existence only after the letter of credit had been established by the applicant, such right could not be withdrawn by the Central Board of Revenue. Yes, even then he could not accept this right. Keep in mind that heat transfer was not included in the definition of oil machinery. us immigration advocates from Digri lawyer