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
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