HILAL TANNERIES LTD. versus ZILA COUNCIL, GUJRAT
Punjab District Council (Goods Exit) Tax Rules 1990 Section 5 Punjab Local Government Ordinance (VI 1979), Second Schedule, Part II, Item 7 and Sections 144, 167 and 137 Districts Notice Export means export of goods and livestock. District Council Limits and if commodities or livestock exports do not exceed the boundaries of the District Council, the excise tax on goods cannot be levied on such goods. Except for the word Zala, where the export point of goods begins within the boundaries of the respective municipalities, the export of goods has its origin and such export cannot be considered to be exported from Zala [words and phrases].
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