CHENAB FABRICS AND PROCESSING MILLS LTD. versus ZILA COUNCIL, FAISALABAD
Punjab District Council (Goods Exit) Tax Rules 1990 R5 Constitution of Pakistan (1973), Article 199 Council The District Council has the authority to recover the Goods Exit Tax in respect of the garments and yarn produced by the applicants in the mills. Yes, is located within the municipal limits, and only those goods that were being exported to foreign countries could be subject to validity excise tax, which was produced only within the boundaries of the District Council and not the outside and such goods in the district. Applicants must remain in the jurisdiction of the Council for more than 24 hours. Neither the goods were manufactured within the bounds of the District Council nor remained in the jurisdiction of the District Council for a longer period, thus, with the District Council, the foreign tax on goods in respect of goods in the District Council There was no legal right to receive it.
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