PIRANI ENGINEERING THROUGH CHIEF FINANCIAL OFFICER versus FEDERAL BOARD OF REVENUE
Section 153 (4) (6A) and Second Schedule, Part IV, CL (46A) Constitution of Pakistan (1973), Article 199 Constitutional application for exemption of applicant under the refusal of the Commissioner from the business of auto parts manufacture. Refuse to issue certificate. Section 153 (4) of the Income Tax Ordinance 2001 did not fall within the scope of Part IV of the Schedule (46A) of the Schedule, its applicant's request was that such parts were iron and steel goods which Were made of iron and the Steel Play of Revenue meant that the applicant was not a member of the Iron and Steel Dealers Association, but was a member of the Auto Parts Manufacturers Association, thus, the iron and steel manufacturers of auto parts manufacturers and Will not come because there are no auto parts. Iron and steel products will not be covered in the CL 46A Scope of Part IV of the Income Tax Ordinance, 2001, Schedule II of the Constitution of 2001 did not specify the Iron and Steel products. The exclusion of the Income Tax Ordinance, 3 (6A) of 2001, was restricted to the manufacture of iron and steel products, commonly called iron and steel products and not all products containing iron. And steel is being used as a raw material. If the products manufactured by the applicant, including iron and steel words, were used, then all products made of iron and steel could be considered widely useful because of the applicant's opinion in the general opinion. Manufactured raw material products cannot be classified under head iron and steel products
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