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FECTO BELARUS TRACTOR LTD. versus GOVERNMENT OF PAKISTAN THROUGH FINANCE ECONOMIC AFFAIRS

Sections 3B & 66 of the Customs Act (IV of 1969), Sections 33 and 18B of the Sale of Goods Act (III of 1930), Section 64A Section RO No. 92 (I) / 1994 dated 229 1994 Section RO 1189 ( I) / 1994 Dated 11 12 1994 Section RO 388 (I) / 1996 13 6 1996 Section R 414 (I) / 1996 Dated 13 6 1996 Sales Tax, Customs Duty and Service Charges Waiver, Principle Sales Tax An Indirect The tax, which the buyer has to bear and the seller is obligated to refund the federal government under Section 3A Sales Tax Act 1990, as well as customs duty is an indirect tax, which the buyer has to bear. Is. On the mandate of section AAA, the Applicant for Sale of Goods Act, 30 1930P, under the circumstances, had no right to claim the return of customs duty and sales tax, which he had as the last agent of the Government. Received from consumers, if they were burdened with it. As the property of the buyers is passed on, otherwise it will remain with the government, who will spend it on the welfare of the general public, to the satisfaction of the Central Board of Revenue, that the sales tax The burden of the end-user goes to the Bank Guarantee, thereby failing the applicant. This would result in a negative view against Article 129 of the Convention of Martyrdom. The Supreme Court of 1984 refused to order a tax refund, on which the principle of consumers was assigned. registration advocate from Khangarh lawyer