KARACHI DIVISION CRICKET ASSOCIATION versus GOVERNMENT OF PAKISTAN
Section 7 Constitution of Pakistan (1973), Article 199 Pakistan Customs Tariff, Heading 30 03 Notification Section R No. 666 (1) / 81, 25% in 1981, 30% excluding sales tax on medicines under PCT The therapeutic use of Nitrous Oxide when given as surgical therapeutic agent by surgical cases is subject to the definition of the drug and is exempt from cell tax under Section R No. 666 (1) / 81. , Dated 25 6 1981 Under nitrous oxide gas 28 T3. , PCT was declared by the Central Board of Revenue with no legal authority and no legal effect. The fact that nitrous oxide can also be classified under 13 heading 13, PCT will not mean that it cannot be classified under 30 03.
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