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GOLDEN ORAPHIES (PVT.) LTD. versus DIRECTOR OF VIGILANCE, CENTRAL EXCISE, CUSTOMS AND SALES TAX

The Hdgs 48 18 & 49 Rules, R3 (a) Constitution of Pakistan (1973), Article 185 (3) for the interpretation of the first schedule of the Customs Act were based on the claim of the appellants / claim for payment of sales tax. That their diaries are not covered by the Hdg 48 18, Pakistan Customs Tariff, but they are included under the printed books listed under Hdg 49 01 and thus exempted from the collection of sales tax. Diaries were considered as exempt from sales tax or not and the Central Board of Revenue Circular No. 9 (15) cents / 56 dated 25 7 1956, printing jobs such as forms, calendars, documents Discounts on airs, posters, invitations and visiting cards, etc. could be applied. Chap 49, Pakistan Customs Tariff, which covers the products of the printing industry, and according to the appellants, includes the diaries in its scope under the required distinction: best law firms from Kot Ghulam Mohd lawyer