versus GOVERNMENT OF PAKISTAN THROUGH MINISTRY OF FINANCE
Article 4 and 3 Section R No. 7 (14) 1/2013 Dated 28 2 2013 General Clause Act (X of 1897) Section 21 Constitution of Pakistan, Article 199 Constitutional Request Zero Ratings From the List of Goods to the Federal Government Capacity To remove. Applicants have refused to issue 28 2 2013 as per Section RO (No.14) / 2013 under which the previous zero rate on textile products was increased to 2%. The applicants stated that Section 4 of the Sales Tax Act 1990 began with the unlawful clause which had a strong impact on the provisions of Section 3 of the Sales Tax Act 1990, and hence the charge for Section 3 of the Act. Was not applied to the goods notified under section 4 (c) of the Act. , The applicants submitted that the federal government had the option of adding goods to the scope of section 4 of the Sales Tax Act 1990 but they did not have the option to remove the goods after the list was cleared. Before the next issue of R No. 14 (1) / 2013 dated 28 2 2013, several ROS were issued, under which not only the import and supply of the goods listed in the above ROS tables. Was rated zero. But the sales tax rate was also reduced on the import and supply of goods. And the applicants continued to enjoy these rates till the issuance of the unidentified section RO, though Section RO No. 14 (1) / 2013 dated 28 2 2013 was not submitted only under section 4 (c) of the Sales Tax Act 1990. Was, if that were the case, then amended, amended, amended, amended, ordered, rules or by-laws, the enforcement of section 4 (c) of the Sales Tax Act, by section 21 of the General Clause Act, 1897.
Related judgments — Lahore High Court Lahore, 2013
