GOVERNMENT OF PAKISTAN versus SANDOZ (PAKISTAN) LIMITED, BAHRIA COMPLEX. KARACHI
The First Schedule, Entry No. 4, 3 Central Excise Rules, 1944, Articles 7, 9, 52, 236 and 238 of the Constitution of Pakistan (1973), Article 185 (3), were upheld by the Supreme Court for approval, regardless of entry. According to No. 3 of Schedule I of the Central Excise Act, 1944, Glees, Elites, Millions and Polishes and their sub-organizations came under the scope of entry and were also able to pay such taxes and were responsible for this category. This should also be the scope of entry, even if the authorities have violated RR 7, 9, 52, 236 and 238 of the Central Excise Rules 1944. And even if `Lucifer and Tenofol were comparable commodities to CBSX and they should be treated the same.
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