M/S Pakistan Match Industries (Pvt) Ltd v. The Assistant Collector, Sales Tax and Central Excise Mardan & others

Supreme Court of Pakistan · 2019

It is well settled, as per the principles of the interpretation of exemptions in fiscal statutes and provisos in general, that the provisos are intended to qualify the main part of the provision and carve out an exception from the same, taking out (as it were) something that but for the proviso woul

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