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FLYING KRAFT PAPER MILLS (PVT.) LTD. versus THE CENTRAL BOARD OF REVENUE

Sales Tax Act 1990 Section 13 (i) Constitution of Pakistan (1973), Article 185 (3) Government Notification No. Section O 580 (1) / 91 Notification entitled to exemption from sales tax under the parent company in 1990 exemption applicants. In the judicial auction of the resigned company, land, buildings, spare parts of machinery, etc. were purchased, in connection with which it was issued a certificate of sale by the Court Petitioner (Company) for the specific product purchased by the auction buyers. Created to set up a factory on auction property. The paper and it claims to exempt its products from sales tax for a period of 5 years under the terms of the official notification Section RO 580 (1) / 91 Collector's inquiry found that the applicant is not exempt Under the notification the applicant's constitutional application was rejected against the decision of the collector by the words of machinery and factory and even if after the purchase of factory and machinery, any party to produce it completely new product Much money was spent to convert it to a factory, so that would include the term \ setup time. And it was not necessary that this should be a completely new industry with no connection or connection to the machinery previously purchased; the disputes raised by the applicant are considered a question of first impression, relevant notification. Permission was granted to circumvent the necessary interpretation of the female advocates from Orakzai lawyer