MESSRS ULBRICHT'S PAKISTAN LTD. versus DEPUTY COLLECTOR-II, CENTRAL EXCISE & LAND CUSTOMS, KARACHI
Section (()) Central Excise Rules, 1944, RR 52A, 210 and 226, do not have the responsibility of calculating sales tax on raw material volumes, removing raw materials secretly or preparing non-taxable income. Nothing has been brought to the record for suggestion. The charge sheet presented on examination of such material was plausible and imaginative and in connection with the collection of the tax tax, the Authority Passing Order did not contain any material which on the other hand avoided the sales tax. Assisi could prove a crime, he put it on record to dismiss the content. Charges for theft of sales tax, as such, no case was filed against the Assisi so that he could be convicted of sales tax evasion.
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