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Manufacturer of polyester staple fiber (PSF) in North-West Frontier Province (now Khyber Pakhtunkhwa)—Exemption from sales tax, removal of—Sales tax imposed on raw materials i.e. mono-ethylene glycol (MEG) and pure terephthalic acid (PTA)—Legality—Whether SRO 515/95 came within the ambit of section 6 of the Protection- of Economic Reforms Act, 1992—[Per Munib Akhtar, J; SRO 515/95 reduced the rate of sales tax on the supply of PSF to 10%—At that time (14.06.1995) the rate was 15%—This notification did not-, as such, apply to the company itself since the latter in any case enjoyed a complete exemption from sales tax for the specified periods in relation to its units—Rather, it applied in relation to its competitors—Now, SRO 515/95 was is...
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