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SINDH ENGINEERING LIMITED versus CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL, KARACHI

Ship of 93 units of Mazda Puck was imported and approved for importers of exemption from sales tax in Sections 13 and 47 and has been approved and Sales under 26 R 1988, as per section R500 (1) / 88. Tax exemption was demanded Importers' claims were rejected. Authorities have stated that exemption is not available to the importers as it was subsequently withdrawn under Section RO 1105 (1) / 93 dated 18 10 1993 which was published in the Official Gazette on 18 11 1993 which The importer's case was exempt. Will become operative only from the date of the original publication of the Gazette and not from the date mentioned at the top of the report, customs authorities have not accepted the importer's customs, excise and sales tax tribunal to the extent that it must be determined. When the information was conveyed to the public, the tribunal considered the case of the importer, in which it was found that the importer was a state-owned business and Chen GE (in retraction) should have knowledge of the tribunal. The justification given by the source was unwarranted, as the importer companies remained under the Ordinance, 1984 There was one such entity registered as a donor and although the shares could be controlled, it was also owned by the government, private. The parties and the factor was that a company is a separate legal entity from its shareholders, with the assumption that the importers should have prior knowledge of changing taxation matters, unless a notification clearly states that It will be effective from a certain date, from the date of its original publication in Gazette Importers, in the circumstances, to their advocates from Doltala lawyer