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MESSRS A.C.T. INDUSTRIES (PVT) LTD. versus ADDITIONAL SECRETARY

Central Excise and Salt Rules 1944 R 10 Sales Tax Act (III of 1951), Sections 2, 4 and 27 Notification Sections R904 (1) 74, Constitution of Pakistan (1973), Article 2 7 1974, Article 199 to pack the contents. Sales tax for pharmaceutical products being exempt from being used for Materials Manufacturers packing pharmaceutical products had to submit their sales statement to pharmaceutical companies on their quarterly return to the sales tax officer, upon completion. They were allowed to exempt as a sales tax exemption. For the return / adjustment of sales tax during the specified period, such material claim which was allowed by various orders of claim was then presented to the petitioners as a show cause notice as to why sales tax was not recovered in the specified amount. Could be because they made a false claim of waiver. Applicants seeking sales / adjustment of sales tax demanded departmental measures against showcase notices but petitioners were partially unprepared to form part of an article subject to tax, ured goods to be included, However, such goods were always exempt from the imposition of sales tax; the provision for exemption exemption under Sections 2 and 27, Sales Tax Act, 1951, was considered by the applicant as applicant. Sales tax paid at the time of import of imported goods by is not entitled to any refund / adjustment, RA are not eligible for refund / re-adjustment orders for them were able to recover certain amount of immunity applicants as temporary measure, any way by respondents immigration advocate from Rajana lawyer