Economics, trade and finance — General Agreement on Tariffs and Trade — Subsidies — Imposition of countervailing duties to offset effects of subsidies — Whether a financial burden must be borne directly or indirectly by a government or a public body for a measure to be a subsidy — Whether a government’s price-fixing policy indirectly assisting domestic manufacturers by permitting them to buy raw materials at price lower than world price constitutes a subsidy — Imposition of compulsory export prices for raw cotton by Pakistani Government — Pakistani cotton manufacturers benefiting from lower price of raw cotton — Whether cotton policy can be subject to countervailing duties under domestic legislation implementing Australia’s obligations under gatt and the Countervailing Code — The law of Australia