MESSRS MUHAMMADI INDUSTRIES versus FEDERATION OF PAKISTAN
Section 7 Customs Act (IV of 1969), Section 31A Sales tax, exemption from exemption letter Impact importer had opened letters credit before sales tax exemption, including all arrangements for import of goods and financial commitments. Was also arranged. Prior to such withdrawal, the return of customs duty could not be challenged in terms of section 31A of the Customs Act, but the return of sales tax exemption, despite the existence of a parallel section like Section 31A, in the Sales Tax Act. Could not be treated. To be legal and valid
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