SANGHAR SUGAR MILLS LTD. versus FEDERATION OF PAKISTAN
Central Excise and Salt Act 1944 Section 12 A Constitution of Pakistan (1973), Article 199 General Clause Act (X of 1897), Section 21 thereafter exempts Central Excise Duty from payment of Central Excise Duty by the Central Government. 50% off payment Excise duty on sugar manufactured by the new sugar mills started from its production in the first two years. In 1982, the sugar mills born in 1983 and 1983 or later were allowed such exemptions. Both mills are exempt. Central excise duty payments on their sugar preparations, however, were discontinued in fiscal 1989 with 90 respondents overwhelmed by the decision to withdraw the government's earlier exemption from the government. , Under the provisions of Section 12. A, Central Excise and Salt Act, 1944, where
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