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FECTO BELARUS TRACTOR LTD. versus GOVERNMENT OF PAKISTAN

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. 5 On the AA mandate, the Sales of Goods Act, 1930 Petitioner, in the circumstances, had no right to claim the return of customs duty and sales tax, which he received from end users as a government agent. , If it were a burden. As buyers own property, it passes through, otherwise it will remain with the government, which will spend on us, the claimants of the general public have to establish, to the satisfaction of the Central Board of Revenue, that the sales tax burden The end user, which was transferred in line with the bank guarantee, will result in the applicant's failure to submit. That a contradictory speculation would be made against Article 129 of the Convention of Evidence. 1984 Supreme Court refuses to order tax refunds, with the burden given to consumer principles power of attorney advocate Ghuzdar lawyer