GUL AHMED TEXTILE MILLS LTD. versus COLLECTOR OF CUSTOMS (APPRAISEMENT), CUSTOMS HOUSE, KARACHI
Implementation / addition of customs, excise or sales tax declaration under the provisions of section 3, section 3 of the Temporary Collection of Taxes, Temporary Collection of Taxes Act, 1931, only in connection with the duty or increase of customs duty can go. Excise or sales tax, and it is in relation to such imposition or increase in isolation that this declaration runs with immediate effect, with the intention of approving the bill of money with a spurt in profit for the wind. To be avoided, and that would impose a new levy of tax / tax liability
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