MESSRS NAGINA COTTON MILLS LIMITED versus THE COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS, HYDERABAD
Section 7 Central Excise Rules, 1944, R11 Constitution of Pakistan (1973), Article 199 Constitutional Jurisdiction, Using the Exemption of Sales Tax Payment The question is whether there was some type of cotton soft cotton that was PTCHG Was it covered by 55 03 or was it someone else? Cotton waste covered under PTCHDG 55 04, which was exempt from the imposition of sales tax, was a question that could not be raised under the constitutional jurisdiction of the High Court.
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