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INDUS MOTORS COMPANY LTD versus FEDERATION OF PAKISTAN

Goods pursuant to Section 18 and 31A Sales Tax Act (VII of 1990), Section 6 (1) (1A) Section RO 882 (I) / 92, dated 129 1992 Section RO 882 (I) / 92. Exemption from the payment of customs duty in 1992 and the purchase of imported goods, effectively entering into effect effect of the promise doctrine in 1988, after entering into section 31A of the Customs Act, 1969. Applied. The benefit of customs duty exemption in section 31A of the Customs Act, 1969, thus, cannot be claimed the importer cannot claim exemption from the sales tax on the yard stock of past and closed transactions because of this bill. There was nothing to show. Registration was made before withdrawal of relevant exemption pursuant to Section RO 882 (I) / 92, dated 12 9 1992 best advocate from Mangla lawyer