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MUHAMMAD ABDULLAH versus GOVT. OF PAKISTAN


31 Imports of Specific Goods Applicable Such goods were exempt from the sales tax imposed by notification of 29 198 1986, when the importer contracted with suppliers in relation to imported goods and supplied. Non-refundable certified letters in favor of the issuer were subsequently issued. 26 6 1988 Report of the previously exempted exceptions cannot be served to protect the sales tax revenue by notification of the effect of section 31A, Customs Act, 1969 after 1986 and post-1988 notification. Because the contract was already included between the importer and The suppliers and non-refundable letters have been opened under the provisions of section 31A of the suppliers; the Customs Act cannot be applied to protect the sales tax revenue on Customs Duty related sales (Tax 31A) and Sales tax

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