BEST BUY COMPUTERS, LAHORE versus DIRECTOR, INTELLIGENCE & INVESTIGATION (CUSTOMS & EXCISE), LAHORE
Section 50 (5) Notification Section RO No 539 (I) / 91, Dated 30 6 1991 Constitution of Pakistan (1973), Article 185 (3) Advance Income Tax Exempt Applicants at the Import Stage And claimed that they were the manufacturer, with the exception that the authority withdrew the exception on the basis that the applicants were registered as a commercial importer / exporter, therefore, they were not entitled to benefit from the exemption. Were computers that could not be considered as imported goods for industrial planning and could not be classified. , Nor may it be classified as plant, machinery, fixtures, fittings or any other goods under the purview (iv) of notification section R-593. (I) / 91, dated 30 6 1991, the High Court was weighed in rejecting the appeals filed by the petitioner for reasons, and he was completely inconsistent with the requirements of the law. The appeal was denied by the Supreme Court
