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MESSRS MIAN TYRE AND RUBBER CO. (PVT.) LTD versus THE GOVERNMENT OF PUNJAB


Punjab District Council Export Tax Rules 1990 R6 Civil Procedure Code (V8 1908), Export tax based on each item rather than the weight of section 115 shipment Export tax can be levied on weight basis only and not on item. On the basis of Tax collection, the weight of the goods cannot be ignored There is no basis for taxation based on the number of goods exported instead of weight The Council has the option of collecting export tax on goods exported on the basis of number rather than weight. There was no legal right to receive it. Shipment

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