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AL AMNA INTERNATIONAL versus FEDERATION OF PAKISTAN, THROUGH SECRETARY/CHAIRMAN, FEDERAL BOARD OF REVENUE


Sixth Schedule, Constitution of Table 1, Senior No 15 & 61 Pakistan, Article 199 Constitutional Application Exempt from sales tax, importer sought exemption in sales tax on import of tin / bottle or canned fruits. Fruits were available only with the exception of fruits imported from Afghanistan, whether fresh, frozen or otherwise safe, except for bottles or containers for which no exemption could be obtained, nor constitutional petition Could not be sustained under the law, nor was there any exemption for the consumption of articles pursuant to Article 15. Applications for the Sixth Schedule to the Sales Tax Act 1990 are dismissed in the circumstances

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