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GLAXO LABORATORIES OF PAKISTAN LTD. versus FEDERATION OF PAKISTAN


Sales Tax Act 1951 Section 28 Central Excise Rules, 1944, Rule 10 and 210 Constitution of Pakistan (1973), Art: 185 (3) Demanding Applicants Sales Tax on Their Products \ Diable Loans Sales The claimant / such request was also rejected by the forums below and the question raised in support of the exemption from sales tax was also factual in the opinion that there was a disagreement between the two government departments which led to the Supreme Court. Raised the question of the law requiring source scrutiny. That there was a dispute of views in the High Court on this question. And that the authorities erroneously pressured R 10, the Central Excise Rules in 1944, and the relevant section for the alleged payment claim was raised in Section 28, Sales Tax Act, 1951.

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