BEST BUY COMPUTERS, LAHORE AND ANOTHER versus DIRECTOR, INTELLIGENCE & INVESTIGATION (CUSTOMS & EXCISE), LAHORE
Section 50 (5) Notification Section RO No 539 (I) / 91, 30 30 1991 Constitution of Pakistan (1973), Article 185 (3) Advance Income Tax Exemption Applicants in the import phase Computer from imported computer parts And claimed that they were the manufacturer, with the exception that the authority withdrew the exception on the basis that the applicants were registered as a commercial importer / exporter, therefore, they were entitled to exemption. Computers that were not entitled could not be considered import equipment for industrial action, nor were they classified in the notification section. The scope of clause (iv) of R-593 may be classified as plant, machinery, fixtures, fittings or any other goods. I) / 91, dated 30 30 1991 The reasons given by the High Court in rejecting the appeals filed by the applicants are fully in accordance with the requirements of the law and they did not seek interstate appeal to the Supreme Court. Leave denied
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