BOOTS COMPANY PAKISTAN LIMITED versus CENTRAL BOARD OF REVENUE
Drug Act 1940 Section 3 Customs Act (IV of 1969), First Schedule Central Excise Rules, 1944, R10 Constitution of Pakistan (1973), Article 199 Street Systems which was developed by applicants was a drug and a drug. Due to this it was exempted from sales tax strapless liabilities. In fact, the Drugs Act, 1976 was a pharmaceutical preparation, and because of this, it could not be called sugar sweetener and thus could not be obtained for sales tax purposes. That the strips were lanzins. Used as a cure for mouth and throat infections, and a valuable commitment to treat other deep throat infections, sales tax on such products would not be justified. Without any legal influence, without any legal effect and they were dismissed
Related judgments — Karachi High Court Sindh, 1994
