RUPALI POLYESTER LIMITED versus GOVERNMENT OF THE PUNJAB
Punjab Local Government Ordinance 1979 Sections 137 and 144 of the Punjab District Council Tax Rules, 1990, R5 (5) impose export tax on goods exported by Dry Port, after clearance from Dry Port, the importers Accepted that they have a manufacturing plant within 24 hours of clearance from Dry Port since the imported goods remain in transport and no coal is exported, hence no export tax can be charged by the authorities on these goods.
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