| Case ID |
02d8b595-f336-4e4a-8034-767250c0132e |
| Body |
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| Case Number |
Civil Appeal No. 1422 of 2019 |
| Decision Date |
|
| Hearing Date |
Nov 09, 2022 |
| Decision |
The Supreme Court of Pakistan deliberated upon the matters related to the Sales Tax Act, 1990, specifically focusing on Section 66. The case revolved around the issues raised by the Commissioner, Inland Revenue, Karachi against M/s Attock Cement Pakistan Limited. The judgment emphasizes the interpretation of tax laws and the obligations of taxpayers under the Sales Tax regime. The court's ruling aims to clarify the application of the law in this context and establishes precedence for future cases involving sales tax disputes. This decision reflects the court's commitment to uphold the integrity of tax regulations while ensuring fairness and justice in the application of the law. |
| Summary |
In the case of Civil Appeal No. 1422 of 2019, the Supreme Court of Pakistan addressed significant issues pertaining to the Sales Tax Act, 1990. The appeal was filed against a judgment by the High Court of Balochistan regarding Sales Tax Appeal No. 01 of 2005. The Supreme Court's hearing took place on November 9, 2022, with a bench comprising three distinguished judges. The core issue centered on the interpretation of Section 66 of the Sales Tax Act. The court's decision aims to provide clarity on the obligations of taxpayers, thereby enhancing the understanding of tax laws in Pakistan. This ruling is expected to have a far-reaching impact on similar sales tax cases, setting a precedent for the legal interpretation of tax laws. The case highlights the importance of compliance with tax regulations and the role of the judiciary in resolving tax disputes. Legal practitioners and tax professionals should take note of the implications of this case for future tax-related matters. The decision underscores the necessity for businesses to remain vigilant and informed about their tax obligations under the law. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
The Commissioner, Inland Revenue, Karachi,
M/s Attock Cement Pakistan Limited, Karachi
|
| Judges |
Mr. JUSTICE QAZI FAEZ ISA,
Mr. JUSTICE YAHYA AFRIDI,
Mr. JAMAL KHAN MANDOKHAIL
|
| Lawyers |
Syed Mohsin Imam, ASC,
Mr. Mansoor Ali Ghanghro, ASC
|
| Petitioners |
The Commissioner, Inland Revenue, Karachi
|
| Respondents |
M/s Attock Cement Pakistan Limited, Karachi
|
| Citations |
2023 SLD 6543
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
66
|