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MESSRS PAK LAND CEMENT LIMITED, KARACHI versus CENTRAL BOARD OF REVENUE, ISLAMABAD THROUGH CHAIRMAN, KARACHI AND ANOTHER


Schedule 3, 6, 7, 22, 23, 26 and Sixth, Item No. 41 Sales Tax Circular No. 2 1996, Dated 21 11 1996 Constitution of Pakistan (1973), Article 199 Constitution of Limestone, Gypsum and Soil in Constitution Application The demand for cell tax from cement makers on the consumption of limestone, gypsum and soil consumption should generally be restricted to such treatment before the constitutional jurisdiction of the High Court effect in the cement notice as such jurisdiction Should be argued. Alternative treatment must be equally effective in the absence of an alternative solution. In the present case, the Member (Customs Judicial) was legally subject to the express opinion of the matter for which the appellate body was subordinate. , That didn't really involve the dispute. In the present case, the dispute is limited to the legal question of whether taxable goods are manufactured by the manufacturer for its own products. Other parties will be responsible for the consumption of cigarettes, sales tax and not the members ( According to the Customs Judicial Release 21 11 1996, Sales Tax Circular No. 2, the High Court upheld the constitutional application for the decision on such question.

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