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MEHRAN METAL CONTAINERS (PVT.) LTD. KARACHI, THROUGH DIRECTOR versus COLLECTOR OF SALES TAX AND CENTRAL EXCISE (EAST) GOVERNMENT OF PAKISTAN, KARACHI AND 2 OTHERS

Section 4 (1) (3) Central Excise Rules, 1944, R10 (2) (3) Production, Contractor and Owner of Drums by Contractor (Diagnostic) for its Owners on Delivery of Steel Sheets and Payment of Manufacturing Charges Show contract notice provided for three years after the contractor excludes duty from contractor demanding duty on all drums prepared after the owner prepares compensation and documentary proof of contract, any misunderstanding , Issuance of a legitimate intention to gain an advantage or benefit due to misunderstanding, completely lost under any tax assessment or pressure Such a case could be termed as a false declaration or a small income tax case that attracted R10 (2) of the Central Excise Rules 1944; a reduction in taxes, if any, within one. Can be achieved During the three-year period, the fraud case was neither made nor contracted against the contractor, and the notice was periodically banned and all proceedings pursuant to it were invalid and void. registration advocate from Lower Dir lawyer