MIRZA NASRULLAH KHAN versus SUPERINTENDENT, CENTRAL EXCISE AND SALES TAX, HAFIZABAD
Sections 2 (16) and 3 Central Excise and Salt Act (I of 1944), Section 2 (f) and 3 Sections RO 546 (I) / 94, Dated 9-6 1994, HDG No. 2710 0082 Section RO55 ( I) / 94, Dated 9-6 1994, HDG No. 2710 0081 Pakistan Petroleum (Borrowing, Blending and Marketing) Rules, 1977, R18 Constitution of Pakistan (1973), Article 199 Constitutional Application Used / Rejected by Employment Mobile Recovers lubricating oil produced by oil recovery. Demand for sales tax and excise duty imposed on the sale of chemicals and non-perishable oils was filed under Pakistan Petroleum (Refining, Blending and Marketing) Rules, 1977 R18, Applicant was licensed to manufacture by Assistant Collector. Was released. And to deal with lubricating oil, the applicant did not deny his involvement in the oil production business again under license to reclaim and reclaim the used mobile oil at the recycling plant. d Such reclaimed and reprocessed oil in section RO 546 (I) / 94 and section RO, 545 (I) / 94 against HDG Nos. 2710 0081 and 2710 0082 also has its properties, proportions. , Was different in use and price. Original or used mobile oil will attract the imposition and taxation of such products, revenue and sales tax and the new product cannot be said to be subject to double or multiply tax. The High Court dismissed the constitutional petition.
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