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Manufacturing of Cement

Manufacturing of Cement legal meaning, translation and judicial precedents.

Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)

2015 PTD 289 FEDERAL-TAX-OMBUDSMAN-PAKISTAN Judicial Precedent
S. 10Federal Ombudsman Institutional Reforms Act (XIV of 2013), S.11ComplaintManufacturing of CementInterim relief, grant of

Complainant had sought indulgence of the Ombudsman against a letter, issued by Deputy Collector (Exports); whereby the Private Manufacturing Bond Warehouse Licence, had been amended by deleting shredded tyre scrap (cut into pieces) from manufacturing bond licence

Contention was that shredded tyres were used as fuel; and it was not an input material for manufacturing of cement to be used as input material

Complainant being aggrieved by said letter filed complaint to the ombudsman, along with application for grant of interim relief by suspending the operation of impugned letter, whereby facility of manufacturing bond, was withdrawn

Documents available on record, prima facie, supported the plea of the complainant

Circumstances, explained by the complainant, reflected that, if the clearance of shredded tyres was withheld, the complainant would face irreparable loss

Interim injunction was granted in favour of the complaint by suspending the operation of impugned letter in circumstances.

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Precedents & Case Laws citing "Manufacturing of Cement"

SCMR 2013
Civil Appeals Nos. 318, 364, 365 of 2011, C.P. No.208 of 2013, C.As. Nos.318, 364, 365 of 2011 and C.P. No.208 of 2013, decided on 6th June, 2013.

2013 S C M R 1511

Messrs LUCKY CEMENT FACTORY LIMITED and others — Appellants Versus The GOVERNMENT OF N.-W.F.P. through Secretary, Local Government and Rural Development Department, Peshawar and others — Respondents

Court: Supreme Court of Pakistan
PTD 2015
Complaint No.319/KHI/Cust(59)1143 of 2014, decided on 17th September, 2014.

2015 P T D 289

Messrs LUCKY CEMENT LTD. KARACHI Versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Court: Federal Tax Ombudsman
PTD 2003
Appeal No. 7(480) ST/IB of 2001(PB), decided on 8th November, 2002.

2003 P T D (Trib

N/A

Court: Customs, Central Excises and Sales Tax Appellate Tribunal
PTD 2006
Appeal No. S.T. 285/PB of 2003. decided on 27th May, 2005.

2006 P T D (Trib

N/A

Court: Customs, Central Excise and Sales Tax Appellate Tribunal
PTD 2013
S.T.A. No.187/233(PB) of 2004/2009, decided on 16th February, 2012.

2013 P T D (Trib

Messrs CHERAT CEMENT COMPANY, NOWSHERA Versus COLLECTOR SALES TAX AND CENTRAL EXCISE, PESHAWAR

Court: Inland Revenue Appellate Tribunal of Pakistan
PTD 1986
S.T.A. No. 17(PB) of 1980‑81, S.T.A. No. 27(PB) and S.T:A. No. 28(PB) of 1981‑82, decided on 25th November, 1984.

1986 P T D (Trib

N/A

Court: Income‑tax Appellate Tribunal Pakistan
PTD 2005
Spl. Central Excise Appeal No.15 of 1999, decided on 1st July, 2005.

2005 P T D 2255

Messrs DADA BHOY CEMENT INDUSTRIES Versus COLLECTOR OF SALES TAX, KARACHI and others

Court: Karachi High Court
PTD 2004
N/A

2004 P T D 788

Messrs FACTO CEMENT SANGJANI, ISLAMABAD Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and 4 others

Court: Lahore High Court
SCMR 2007
Civil. Appeal No.344 of 2002, decided on 24th February, 2006.

2007 S C M R 1705

COLLECTOR OF CUSTOMS through Additional Collector, Hub — Appellant Versus CUSTOMS EXCISE AND SALES TAX APPELLATE TRIBUNAL, KARACHI BENCH and others — Respondents

Court: Supreme Court of Pakistan
PTD 2007
Civil Appeal No.344 of 2002, decided on 24th February, 2006.

2007 P T D 2275

COLLECTOR OF CUSTOMS through Additional Collector, Hub Versus CUSTOMS EXCISE AND SALES TAX APPELLATE TRIBUNAL, KARACHI BENCH and others

Court: Supreme Court of Pakistan