Watermark
Federal Tax Ombudsman 2012 Sales Tax Act (VII of 1990)--- ----Ss. 10 & 13---S.R.O. No.565(I)/2008 dated 11-6-2008---S.R.O. No.391(I)/2010 dated 5-6-2010

2012 PTD 180

Refund of input tax---Exemption---Cancer medicines
Messrs NAVARTIS PHARMA (PAKISTAN) LTD., KARACHI
Appellant
VS
SECRETARY, REVENUE DIVISION, ISLAMABAD
Respondent

Case Laws / Head Notes / Paras

--Refund of input tax---Exemption---Cancer medicines---Import of medicine 'Tasgina 200mg tab'---Withholding of refund of duty and taxes charged on import of such medicine which was claimed as exempt from duty and taxes---Importer contended that said medicine was exempt from duty and tax vide S.R.O. No.565(I)/2008 dated 11-6-2008 which covered all cancer medicines and the list was illustrative and earlier imports were cleared without payment of duty and taxes---Validity---Under S.R.O. No.565(I)/2008 dated 11-6-2008 cancer medicines were exempt from duty and taxes, and an illustrative list was issued---Such list did not specifically mention the subject medicine---Department reported that out of eight consignments imported during the period of enforcement of S.R.O. No.565(I)/2008 dated 11-6-2...