----Vested right---If an exemption from payment on excise duty or any other tax has been granted for a specified period on certain conditions, person who fulfils those conditions acquires a vested right.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Inland Revenue Appellate Tribunal of Pakistan | 2012 | C.I.R., ZONE-II, R.T.O., MULTAN
Vs ALI RAZA INDUSTRIES (PVT.) LTD., MULTAN |
Interpretation of statute |
Vested right |