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LUCKY CEMENT LIMITED versus C.B.R.

Sections 4 (2) and 2 (1) (7) of the Constitution of Pakistan (1973), Article 199 Constitution of Excise Duty Based on Retail Price Bills Taxes and Charges Included in Retail Price Excluding Excise Duty at Retail Price, Property The components of the retail price as provided in Section 4 (2) of the Central Excise Act, 1944, shall be determined by the manufacturer. This will be the price at which the goods were brought. That is, if more than one price for a single brand is set at such a price and it will include all charges and taxes, but sales tax charges will not mean and will not be required by the manufacturer or manufacturer. The move will be included by any intermediary. Taxes used for packing, repacking transport, advertising, etc. were used and should be taxed whether using central or provincial government terms and duty on invoice tax, charge, fee and revenue collection. , The legislature was fully aware of these terms and in section 4 (2) the two terms viz. Charges and taxes were used to include the retail price. The word `duty was not used and such error was significant so that the law. The intention of the makers could be identified if the intention was to include excise duty. This could be easily done by adding retail price duty or `excise duty '. The jacket was to impose excise duty once, not to mention twice the financial rules freely in favor of this article. Respondents agreed on the principle that no excise duty was imposed on the excise duty of the Central Excise Act, 1944. And neither can it famous supreme court advocate from Kot Bunglow lawyer