W.P No. 754-P of 2026 M/S Maidan Ghee & Oil Mills (Pvt) Ltd Vs Government of Pakistan through Federal Secretary Finance and Revenue Division, Islamabad and others.

Peshawar High Court · 2026

The FBR, through Circular No. 05 of 2021, has provided guidelines for the issuance of a consumption certificate, as reproduced above. Paragraph 3 of Circular No. 05, ibid, in our humble view, transcends the scheme of exemption provided under Entry No. 151. Had the legislature intended to make the en

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