| Case ID |
0a9769a0-5e30-4783-b115-7553cb9b2ce7 |
| Body |
View case body. Login to View |
| Case Number |
Civil Petitions Nos. 271-P to 295-P of 2011 |
| Decision Date |
Jan 24, 2013 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan dismissed the petitions filed by Agro Pack (PVT.) Limited seeking a refund of sales tax. The court held that the petitioner's claim for refund was based on Rule 247(c)(i) of the Customs Rules, 2001, which did not provide for such exemption from sales tax as claimed by the petitioner. The court clarified that the exemption from sales tax could only be granted under the Sales Tax Act, 1990 and the rules framed thereunder. The court maintained that S.R.O.190(I)/2002 was issued by the Federal Government in accordance with its powers under the Sales Tax Act and was applicable to the petitioner's claim. The decision of the lower courts upholding the rejection of the refund claim was affirmed. The court emphasized that the provisions of the Sales Tax Act and the Customs Rules must be properly interpreted, and the procedural aspects of Rule 247 did not grant substantive exemptions from sales tax. |
| Summary |
In the case involving Agro Pack (PVT.) Limited, the Supreme Court of Pakistan addressed the issue of sales tax refunds related to exported goods. The petitioner sought a refund of sales tax paid on electricity and packing materials used in the production of goods exported to Afghanistan. The court examined the relevant provisions of the Sales Tax Act, 1990, and the Customs Rules, 2001, specifically Rule 247(c)(i). It was determined that the exemption granted under the Customs Rules did not apply as the relevant S.R.O.190(I)/2002 was issued under the Sales Tax Act and effectively withdrew the exemption from sales tax on exported goods. The court highlighted the importance of adhering to statutory provisions in tax-related matters and concluded that the petitioner was not entitled to the claimed refund. This decision reinforces the necessity for exporters to understand the implications of sales tax regulations and the administrative notices issued by the Federal Government regarding exemptions. Keywords: sales tax refund, Customs Rules, Supreme Court, exemption from sales tax, exported goods, Pakistan tax law. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
AGRO PACK (PVT.) LIMITED,
ASSISTANT COMMISSIONER INLAND REVENUE PESHAWAR
|
| Judges |
NASIR-UL-MULK,
TARIQ PARVEZ
|
| Lawyers |
Abdul Latif Yousafzai, Senior Advocate Supreme Court,
Muhammad Ajmal Khan, Advocate-on-Record,
Dr. Farhat Zafar, Advocate Supreme Court
|
| Petitioners |
AGRO PACK (PVT.) LIMITED, PESHAWAR
|
| Respondents |
another,
ASSISTANT COMMISSIONER INLAND REVENUE PESHAWAR
|
| Citations |
2013 SLD 1576,
2013 SCMR 742
|
| Other Citations |
Pakistan v. Aryan Petro Chemical Industries (Pvt.) Ltd. 2003 SCMR 370
|
| Laws Involved |
Sales Tax Act, 1990,
Customs Rules, 2001,
Constitution of Pakistan
|
| Sections |
4,
247(c)(i),
185(3)
|