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COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE APPEAL, KARACHI versus NIZAM IMPEX (PVT.) LTD.


Section 34 additional tax penalty does not apply to the provision of section 34 of the Sales Tax Act 1990, but arbitrary payment or theft of sales tax will attract the provisions of Section 34 of the Sales Tax Act 1990, but otherwise not me.

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