AGRO PAK (PVT.) LTD., PESHAWAR versus ASSISTANT COLLECTOR (REFUND), SALES TAX AND FEDERAL EXICSE, PESHAWAR
Sections 10, 4, 66 and 72 of the Customs Rules, 2001, RR 253 and 247 (c) Section R533 (I) / 2005 dated 6 2005 2005 Section RO 190/2002 Section 2 4 2002 Section RO 450 (I) / 2001 dated 18 6 2001 section RO 555 (I) / 2006 dated 5 6 2006 Input tax period 5/2005 to 5/2007 claim for return of input tax related to input charges and packaging Material purchased and used locally. On receipt of section 4 on exports in the manufacture of goods, the notice of section RO 190 (I) / 2002 dated 2-4 was read with the Sales Tax Act 1990 in 2002 and taxpayer on the current export policy to Afghanistan and Central Asia. Claimed it was his factory. Plastic was licensed under a shopping bag and rules. That he was entitled to a claim for return of input tax, duty reduction and import of goods without payment of tax and payment of tax is subject to condition and limitation. That electricity and packing materials etc. cannot be imported. That he was obliged to purchase the said material against the tax invoice, which is refundable in accordance with R247 (c) of the Customs Rules 2001 (number 352) and, therefore, under the misunderstanding of the notice law Was released. The taxpayers of the accuracy claimed under Rule 247 (c) of the Customs Rules 2001, the Customs Rules 2001, Section RO No 450 (I) / 2001 dated 18 6 2001, while the Section R No. 190 (I)) / 2002 2 4 2002 was issued which resulted in the fact that the authorities listed the following under section RO No. 190 (I) / 2002 R 247 (c) of the Customs Rules 2001 2005 was excluded, while taxpayers said the above rule was not excluded, but its arrangement was changed and it was replaced by R 352 of the Customs Rules 2001.
