W.P No. 5274-P of 2024 M/s Jan Builders Peshawar, through its Proprietor Mr. Jamil Ahmad Jan Vs Federation of Pakistan through Secretary Revenue Division/ Chairman FBR and others

Peshawar High Court · 2025

The combined reading of these provisions warrants a harmonious interpretation where the explanations to Sections 30 and 79 are construed to complement rather than contradict each other. The Explanation to Section 30 identifies the relevant date for determining the rate of duty as the date when the G

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