|Court||Year||Appellant vs Respondent||Sections||Topic|
| COMMISSIONER INLAND REVENUE
VsMS AMTEX LTD.
|3, 7, 8, 8A, 10, 11, 21, 22, 26, 47||Invoices of blacklisted units|
|Case Laws / Head Notes / Paras|
|If at the time of placing order and opening letter of credit, the item for which order was placed and letter of credit was opened was not mentioned in the list of locally manufactured goods prevalent at that time, then importer would acquire a vested|
|Citation / Reference|
|[2016 PTD 1695. ]|