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MESSRS FATIMA SUGAR MILLS LIMITED THROUGH MANAGING DIRECTOR versus FEDERATION OF PAKISTAN


Sections 3 and 5 of the Reform Ordinance (XII of 1972), the enforcement of the Section 3 Sales Tax Assessment, imposed a sales tax at the rate of 1 of 1 as additional tax on the sale of unregistered goods and then taxed at a rate of 3%. What was the challenge Sales tax enforcement people, at the rate of 3 percent of the amendments enacted by the Finance Act, 1999, did not face any legal weakness.

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