| Case ID |
0991e56d-4c40-4f83-828a-195dbd5a8386 |
| Body |
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| Case Number |
S.T.A. No. 48 of 2004 |
| Decision Date |
|
| Hearing Date |
Dec 07, 2005 |
| Decision |
The Lahore High Court dismissed the appeal of Messrs Younas Furniture, determining that the petitioner, a manufacturer of wooden furniture, was not entitled to the concession of fixed sales tax rates under S.R.O. 627(I)/95. The Tribunal had found that the concession was applicable only to retailers, and the appellant had admitted their status as a manufacturer in the appeal memo. The Court ruled that the determination of the appellant's status as a manufacturer or retailer was a question of fact settled by the Tribunal, and no question of law arose from the impugned order. |
| Summary |
In the case of Messrs Younas Furniture vs. Customs, Excise and Sales Tax Appellate Tribunal, the Lahore High Court ruled on the status of the appellant as a manufacturer of wooden furniture. The court found that the appellant was not entitled to a concession on sales tax rates that were only applicable to retailers, as outlined in S.R.O. 627(I)/95. The case involved detailed examination of the manufacturer's claims and the findings of the Tribunal concerning the classification of the appellant's business operations. The ruling emphasized the importance of adhering to the stipulated tax laws and the differentiation between manufacturers and retailers in the context of sales tax concessions. This case underscores the complexities involved in tax law and the necessity for clear legal definitions and admissions in tax-related disputes. |
| Court |
Lahore High Court
|
| Entities Involved |
Customs, Excise and Sales Tax Appellate Tribunal,
Younas Furniture
|
| Judges |
MUHAMMAD SAIR ALI,
MUHAMMAD KHALID ALVI
|
| Lawyers |
Dr. Ilyas Zafar,
Izharul Haq
|
| Petitioners |
Messrs Younas Furniture, Gujrat
|
| Respondents |
CUSTOMS, EXCISE AND SALES TAX, APPELLATE TRIBUNAL, BENCHII, LAHORE AND ANOTHER
|
| Citations |
2006 SLD 746,
2006 PTD 506,
(2006) 94 TAX 41
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
3
|