CHAWLA RUBBER AND PLASTIC INDUSTRIES (PVT.) LTD. versus CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL
Article 196 Notification SRO 509 (I) / 2007, dated 96 2007 [amended Notification SRO 471 (I) / 2009, dated 14 6 2009] Apply High Court Zero Rating ire Tire Keyword Fabric ??? Imported and declared exempt in terms of sales tax notification SRO 509 (I) / 2007 with the benefit of zero rating of, on 9th December 2007, the authorities issued a show cause notice to the importer on this basis. That doesn't exclude the zero rating. , Before the amendment to the notification section R509 (I) / 2007, at the relevant time, 13th 2009, dated 14th 2009, under notification SRO 471 (I) / 2009 dated 9th 2007, under which The goods in the dispute, namely \ TireCard Fabric's special exclusion, were entitled to a sales tax waiver / zero rating, as they were fully covered in detail \ textile and articles \ e.g. That the entry in column no.2 of the Table to Notification Section R509 (I) / 2007, dated 9th 2007, and the corresponding entry in the title of the PCT in column no.3 of this tab shall be recorded by the Customs Appellate Tribunal. The finding of Ding was wrong and contrary to the material available on the record and even on the basis of misinterpretation of the law and the relevant SRO on the subject, the High Court answered the negative question in favor of the importers and against the questions. Was. Permission under the circumstances \ r \ n \ r \ n
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