METALEX CORPORATION LTD. versus COMMISSIONER OF SALES TAX
Sections 7, 8, 3 (1) (E) and 4 Section R 475 (k) 65, Dated 14 5 Constitution of Pakistan 1965 (1973), Article 185 (3) allowed leave of appeal to consider this argument The High Court erred in preventing this error - once, it has been proved that raw materials have been used in goods which have been exempted from sales tax, these raw materials are partially manufactured. Will not be treated as a luggage and will be excluded from the role which resulted in a waiver. And furthermore, the conditions for the exemption of sales tax on raw materials used in partially manufactured goods had to be met at the time of purchase, and this would not result in the final exemption of anything that could be legally Was claimed and given the purchase of raw materials at that time
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