PAKISTAN PAPER PRODUCTS LIMITED versus SECRETARY TO THE GOVERNMENT OF PAKISTAN, REVENUE DIVISION
Sections 3 (2), 6 and 8 (2) of the Central Excise Rules, 1944, RE7, 9, 52A, 54, 55, 220, 236, 241, 244 and 246 of the Constitution of Pakistan (1973), Article 199 constitutional application imports Use of Diazo base paper for the manufacture of imported blue prints / sketches, the disposal of the Diazo base paper for wrapping / packing. As the demand for paper roll sales tax and excise duty on such paper wastes was neither discriminated nor manufactured in the manner and form that it could be used freely, But only wrappers of the end product can be used as wrapping paper, such garbage could not be already taxed sales tax on a new intermediate item wrapping paper. Excise duty on its cost and weight, tax deductions such waiver may not be allowed by the department.
Related judgments — Karachi High Court Sindh, 2010
