DYNO PAKISTAN LIMITED versus PAKISTAN
Sections 3 and 7 of the Central Excise Rules, 1944, Rr 10, 210 and 226 Sales Tax Petitioner were to manufacture `Urea Formaldehyde, Imported (Methanol), a chemical which was before the end product (Urea Formaldehyde) was sold. Was declared exempt. But during the process `formaldehyde becomes what was formerly a taxable taxpayer, some consignments of this intermediate product (formaldehyde) were manufactured and sold in the market, which made it fully established that (formaldehyde) ) Was able to independently produce and market the petitioner. In the end the use of formaldehyde in the product is found to justify the sales tax.
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