COMMISSIONER OF SALES TAX, CENTRAL ZONE \'A\', KARACHI versus ALAMGIR ROYAN MILLS LTD.
Sections 8 and 17 (2) under the strengthening of a manufacturing license under section 8, Reuven imported imported tax without valid sales tax for the year 1962, on imported raw materials without sales payment. Cannot impose. Taxes on the strengthening of a manufacturing license under S 8 of the Sales Tax Act are used to manufacture finished goods, which is exempt from the sales tax.
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