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CYANAMID PAKISTAN LTD. versus COLLECTOR OF CUSTOMS SALES TAX AND CENTRAL EXCISE

Section (,,, & 73, & (and Constitution 73 Constitution of Pakistan (1973)), Article 199 Advantageous Provision of Constitutional Application Law Assesses non-extension of benefits on the basis of subsequent entry in the same law, output for that period Wanted adjustment of tax input tax was voluntary registration Authorities denied such adjustment and Customs, Excise and Sales Tax Appellate Tribunal also granted concessions and sales under Section 59 of the Sales Tax Act 1990 Denied the benefits of Section 7 of the Tax Act, 1990, in accordance with the provisions of Sections 8, 59, 71 and 73 of the Sales Tax Act 1990 Were after section 7 of the Act and the latter provisions of the Act also rejected the earlier provisions of the Act because the Sales Tax Act, section 7, 1990, did not control the provisions of section 59 of the Sales Tax Act 1990. , Since there is a special situation in which a particular situation was considered and certain benefits were allowed - in line with the terms and conditions of the rule in which the High Court had the customs, excise and sales tax appellate tribunal. Did not agree with the doctrine that under the Constitution, no previous provisions were ruled out under any law, and no such The verdict was not lasting unless the legislature specifically provided it, presumably in the subsequent provisions of the Tribunal's view of the deletion of section 7 under section 59 of the Sales Tax Act 1990 Was set aside and the matter was remanded to the tribunal for decision, after which an appeal was granted. best law firms from Lalshanra lawyer