| Citation(s) |
|---|
| 1983 SLG 716 1983 SLD 716 = 1983 PLD 288 |
Sindh High Court
Sales Tax Case No. 116 of 1972, decided on 29th November, 1982.
Before Saeeduzzaman Siddiqui and Saleem Akhtar, JJ
Ali Athar for Applicants. Nasrullah A wan for
Respondent. Date of hearing: 29th November, 1982.
Sales Tax Case No. 116 of 1972, decided on 29th November, 1982.
Before Saeeduzzaman Siddiqui and Saleem Akhtar, JJ
Ali Athar for Applicants. Nasrullah A wan for
Respondent. Date of hearing: 29th November, 1982.
MESSRS H. NIZAM DIN & SONs-Applicants
VERSUS
COMMISSIONER OF SALES TAX, EAST, KARACHIRespondent
Law: Sale Tax Rules, 1951
Section: 7
Sales Tax Act (III of 1951)
S.7 read with Notification No. 1, dated 1st May, 1953 Exemption from tax of goods manufactured or produced in Pakistan and sold for delivery outside PakistanConditions to be satisfied to attract application of Notification-Wording of Notification wide enough and cannot be given restricted meaning Export of goods by assessee himself not necessary-Seller of goods satisfying three conditions under NotificationHeld, can claim exemption which is in respect of goods-Applicability of Notification cannot be restricted to exporters.