METALEX CORPORATION LTD versus COMMISSIONER OF SALES TAX
Sections 7, 8, 3 (1) (E) and 4 Section R 475 (k) 65 of the Sales Tax Act 1951, Dated 14 5 1965 Constitution of Pakistan (1973), Article 185 (3) to consider the leave of appeal The High Court erred in understanding that - once it was established that raw materials were used in goods that were exempted from sales tax, those raw materials were partially manufactured. Will not be considered as such and that role will be lost due to immunity. Granted, the sales tax rebate requirements on raw materials used in partially manufactured goods must be met at the time of purchase, and in no event will the final product be exempt, which is legally Was claimed and the time of purchase of raw materials
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