The Central Excise and Salt Act 1944 section 4 (1) of the Constitution of Pakistan (1973), Article 185 (3) allowed the appeal to be set for the purpose of duty so that the Supreme Court's decision in the Alliance Chemicals and Islamic Republic of India The effect of Pakistan PLD 1993 SC 136, wherein it was observed that for the purpose of calculating excise duty and sales tax, under section 4 (1) of the Central Excise and Salt Act, 1944, the freight and The items in the octroi were to be added.
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