COLLECTOR OF CUSTOMS (APPRAISEMENT) CUSTOM HOUSE, LAHORE versus MESSRS M. RAMZAN SEWING MACHINES COMPANY
Section 13 and Sixth Schedule, Item No. 44 Section RO 588 (I) / 98, Dated 12 6 1998, Para (A) Section RO 987 (I) / 99, Dated 30 8 1999, Para (A) Sales Tax Exemption Plant and Machinery Section R582 (I) / 98, Para (A) and Section RO 987 (I) / 99, Para (A) Distribution Section R588 (I) / 98, Para (A) made no difference. Commercial and industrial importers consider three qualifying riders to be exempt. The equipment should be a plant and machinery. Operable by the power of any explanation. And may be used by the registered persons (who do not need to import it) for the manufacture of tangible goods (para (A)) by the effect of substitution of section RO 987 (I) / 99. Discounts on imported or locally purchased plants and machinery are prohibited. Used by the manufacturer of the goods payable by this registered person
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