LAL GHEE OIL MILLS (PVT.) LTD. THROUGH CHIEF EXECUTIVE versus PAKISTAN THROUGH SECRETARY, FINANCE AND ECONOMIC AFFAIRS, ISLAMABAD
Section 19 Sales Tax Act (VII of 1990), Section 13 Central Excise Act (I of 1944), Section 12B Constitution of Pakistan (1973), Arts 199 and 247 (3) Applying the Constitution and Federal Excise and Regulatory Duty The lawyer for the areas for the collection tribal waiver petitioner claimed that where the applicant's manufacturing units were located in the tribal areas, anything imported from abroad for their consumption was subject to regulatory or excise duty. Could not be done, unless, upon the imposition of such taxes, these areas were not expanded. The Department's suggestion was that since the Income Tax Act 1944, Customs Act, 1969 or Sales Tax, 1990 was the import of goods into Pakistan for purposes, it was unusual. Whether any of these laws were extended to tribal areas or not valid, whether they were regulatory duty, excise duty or sales tax, the Income Tax Act, 1944, the Customs Act, 1969 or Sales T were applicable. Section ROS, issued under the Kalaha Act, 1990 or under, was the import of goods into Pakistan. Once these goods were imported into Pakistan, they were held responsible. Imported for transport or use in an area where neither the applicable laws or the Central Excise Act, 1944, were applicable to the above ROS nor amendments to the Customs Act, 1969 Nor was the Sales Tax Act 1990, which included section R. The OS issued under these operations was extended to the tribal areas. But it would be insignificant when the legislature, in its discretion, imposed only tax on import of goods.
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