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SAIF NADEEM KAWASAKI MOTORS LIMITED versus GOVERNMENT OF N.W.F.P.


R 2 (c) The claim of the excise tax on behalf of the District Council located within the territorial limits of the Town Committee is not within the territorial limits of the District Council and thus the District Council concerned is not capable of imposing export tax through the District Council. Its boundaries shall include the boundaries of the respective districts in which the municipalities and town committees coming to such district councils shall be taxed on goods and animals exported to or taken out of the boundaries of the respective districts. Was given the option to. This included the Town Committee from which the applicant's goods were being exported

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