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FATIMA SUGAR MILLS LTD., MULTAN versus FEDERATION OF PAKISTAN


Article A&A and R 79 Section R484 (I) / ated 92 Statute 14 Tax 1992 Sales Tax Act (VII of 1990), Article 5 Constitution of Pakistan (1973), Article 199 Promise of Constitutional Request for Exemption, Application Theory Where the exemption has not been withdrawn by the federal government, but upon the expiry of its specific date, Section RO suffers a natural death, the doctrine of ban on goods shall not apply to goods. In this case the sales tax rate has to be changed. Bill of entry under section 79, Customs Act, 69 19 entry under has been filed on this day. Done 6 1995 and the admission bill was entered on 29 1995 1995, which concluded that the exemption under section RO was no longer applicable and the importer was obliged to pay sales tax at this rate. As was enforced by 29 force. The 1995 tax authorities, therefore, rightly demanded the sales tax payment in the advertisement which could not be discounted. The importer's claim of immunity was not guaranteed and as a result, he In addition to paying sales tax through the Port Trust, he was also entitled to distraction.

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