Export taxes on the intra-provincial transportation of goods and such taxes in Articles 151, 70 and Fourth Schedule, Sections 60 and 64 of the Federal Legislative List Sindh Local Government Ordinance (XII of 1979) cannot be imposed to such an extent. On the basis of Arts 151, 70 and Fourth Schedule, intra-provincial transportation of items of Pakistan Export Tax or Rwangi Revenue, as well as export tax or goods without any constitutional, bad and legal authority on goods exported from Pakistan. The Rowngi statement on the intra-peroneal movement of the is correct
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